The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.
On 16 January 2026 the Comptroller and Auditor General published the Administration of Scottish income tax 2024/25.
Read the report from the Comptroller and Auditor General, National Audit Office, on Audit Scotland's website
Read the report response by the Auditor General for Scotland, 16 January 2026
The report was discussed at the following meeting in relation to its Work Programme:
Minutes of the meeting on 4 March 2026:
The Committee considered correspondence from the Comptroller and Auditor General, National Audit Office, in relation to the Administration of Scottish income tax 2024/25 and agreed to close its scrutiny of the report and in doing so, include its work in its Legacy Paper.The report was discussed at the following Committee meetings:
The Committee has sent and received the following correspondence during scrutiny of the report:
Correspondence to the Convener from Jonathan Athow, Director General Customer Strategy and Tax Design, HM Revenue and Customs, 10 March 2026
Correspondence to the Convener from Gareth Davies, Comptroller and Auditor General, National Audit Office, 20 February 2026
Correspondence from the Convener to Gareth Davies, Comptroller and Auditor General, National Audit Office, 9 February 2026
Correspondence to the Convener from Stephen Boyle, the Auditor General for Scotland, 16 January 2026