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Seòmar agus comataidhean

Public Audit Committee


Agenda: 28 January 2026

Wednesday, 28 January 2026

4th Meeting, 2026

Start time: 09:30am
Location: TG.60-CR3 The Fleming Room
Agenda items:

  1. Decision on taking business in private
  2. Administration of Scottish income tax 2024/25
  3. Administration of Scottish income tax 2024/25
  4. Legacy paper
  5. Legacy paper
  6. Administration of Scottish income tax 2024/25
  7. Work programme

Agenda published: Monday, 26 January 2026 05:15pm

Full agenda and available meeting papers


1. Decision on taking business in private

The Committee will decide whether to take agenda items 3, 4, 5, 6 and 7 in private.


2. Administration of Scottish income tax 2024/25

The Committee will take evidence from—

  • Stephen Boyle
    Auditor General for Scotland
  • Richard Robinson
    Senior Manager
    Audit Scotland
  • Gareth Davies
    Comptroller and Auditor General
    National Audit Office
  • Peter Morland
    Director - Financial Audit
    National Audit Office

Papers for this item:

1 private paper will be discussed during this agenda item


3. Administration of Scottish income tax 2024/25

The Committee will consider the evidence heard at agenda item 2 and take further evidence from—

  • Stephen Boyle
    Auditor General for Scotland
  • Richard Robinson
    Senior Manager
    Audit Scotland

4. Legacy paper

The Committee will consider an approach to its draft legacy paper.

  • Stephen Boyle
    Auditor General for Scotland
  • Mark MacPherson
    Audit Director
    Audit Scotland

Papers for this item:

1 private paper will be discussed during this agenda item


5. Legacy paper

The Committee will consider and agree its approach to its draft legacy paper.


6. Administration of Scottish income tax 2024/25

The Committee will consider the evidence heard at agenda items 2 and 3 and agree any further action it wishes to take.


7. Work programme

The Committee will consider its work programme.

Papers for this item:

1 private paper will be discussed during this agenda item


Official Report

The Official Report of this meeting has not been published yet.

See all of this committee's Official Reports

Meeting Minutes

The Minutes of this meeting have not been published yet