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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 5 May 2021
  6. Current session: 12 May 2021 to 8 August 2025
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Displaying 893 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

It is not necessarily linked to someone’s primary residence in that respect. Is that correct?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

Good morning. In recent years, the main concern in Scotland has been the different tax thresholds, but we are now getting different rates potentially impacting behavioural patterns. I want to quickly put some scenarios to you to make sure that my thoughts are correct and perhaps to assist anybody who is watching. Am I correct in thinking that, if somebody lives in Berwick-upon-Tweed but works in Edinburgh—commuting into Scotland to do their job—they would not require an S tax code?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

If someone was living in Berwick and working remotely for a Scottish company, it would be entirely applicable for them to have a UK tax code.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Craig Hoy

The overall Scottish tax base relies heavily on a very small number of upper-rate taxpayers. It would not take too many of those high-end payers to significantly distort the overall tax take. To what extent should that be on ministers’ radar? I am thinking both of behavioural change and of the impact of inward and outward migration—of fewer people coming here or of more higher-rate taxpayers leaving—if that differential becomes significant. Are ministers alert to the potential double risks that might have an impact on the upper-rate tax take in Scotland?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

That is fine. We have talked about financial sustainability in the NHS, and you have identified reform and innovation as being critical to the long-term sustainability of the NHS in Scotland. Clearly, there was the meeting at which there was blue-sky thinking. At some point, we need to engage the public on what healthcare will look like in Scotland over the next five, 10, 15, 25 and 50 years and the timetable for that. How do you intend to engage with the nation and have that conversation about our national health service?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

Okay.

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

We know, from recently released data, that there has been a 73 per cent increase in the number of Scots electing to go private for some treatments. What would you, as NHS Scotland chief executive, advise me to do if I was 80 and in pain, immobile and suffering from social isolation because I required a hip replacement and I had the means to pay for it?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

The SFC estimates that projected spending on health in Scotland will rise from a third of all spend to 50 per cent within 50 years. Do you recognise that figure? What conversations are you having with ministers about the model of healthcare in Scotland, given that projected shift in spending?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

Good morning, Ms Lamb. The Scottish Fiscal Commission’s fiscal sustainability report that came out last month raised serious concerns about future financial pressures on the NHS in Scotland. It identified that those pressures are due not only to an ageing population but to rises in chronic health conditions and the technological advances that are moving us forward. What are you and the NHS in Scotland doing to plan for those future financial pressures to ensure that Scotland’s NHS is financially sustainable?

Public Audit Committee

Section 23 Report: “NHS in Scotland 2022”

Meeting date: 4 May 2023

Craig Hoy

That is a long-term sustainability issue. In relation to the shorter term, the leaked draft minutes of a meeting of NHS board chiefs in September last year identified a potential £1 billion black hole in the finances of the NHS in Scotland. The minutes of that meeting of NHS bosses stated that they had almost been given the green light to think the unthinkable about the foundations of the NHS in Scotland, with the wealthy potentially paying for their treatment in a two-tier NHS. Is that the kind of discussion that is taking place in NHS Scotland?