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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 June 2025
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Displaying 3368 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

That is absolutely fine.

In the same document, note 1.4 about the devolved taxes account 2022-23 deals with the tax gap. I am interested in that, because it says:

“The theoretical liability represents the tax that would have been paid if all individuals and companies complied with both the letter of the law and Revenue Scotland’s interpretation of the intention of the Scottish Parliament in setting law (referred to as the spirit of the law).”

When the relevant bill was being put together a decade or so ago, the idea of the spirit of the law was very important in trying to avoid creating loopholes such as those that can occur in UK taxation. How much do you estimate the tax gap to be? It might be in the figures somewhere, but I had a wee look and could not find it in your accounts.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

That is certainly very positive.

I have been looking at the corporate governance report. One of society’s big concerns these days is cybercrime, and I note that your accountability report indicates:

“During the course of the year, there were eight issues relating to minor data losses, which were reported and dealt with internally.”

It goes on to say that those losses

“were resolved quickly, and mitigations put in place.”

Has the potential occurrence of further and more serious data breaches set off alarm bells for Revenue Scotland? What is the organisation doing to ensure that that does not happen in the future?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

He just got a mention as our accountant.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

I must apologise for shuffling my papers while you were speaking; I was listening to you, but I was trying to find a specific page that I cannot seem to find in this massive tome. I annotated the pages that I was going to ask questions on last night, but I seem to have missed that one out, so I apologise for my ceaseless footering.

I cannot find the page, but the question is about your capital plan. If I remember correctly, it seems that you will invest something like £787,000 in capital during the next year, which is an increase from more or less zero during the past year or two. Can you talk us through that investment and tell us what you intend to deliver with it?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Good morning, and welcome to the 32nd meeting in 2023 of the Finance and Public Administration Committee. We have one public item on the agenda, which is the first annual evidence-taking session with representatives from Revenue Scotland on how it fulfils its functions. We are joined by Elaine Lorimer, Revenue Scotland’s chief executive, and Aidan O’Carroll, its chair.

Before I wish the witnesses good morning, I should say that I was privileged to be invited to host a reception for Revenue Scotland in committee room 3 a couple of weeks ago. I thought that it was a very successful and enjoyable meeting. I was sorry that Elaine Lorimer was unable to make it that night due to illness, because she missed a very interesting event.

I invite Aidan O’Carroll to make a short opening statement.

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Kenneth Gibson

I could push more on that. It was interesting to see what is the settled status of the Basque Country, regardless of what Government is in power in Madrid. That is not the situation that we have in Scotland.

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Kenneth Gibson

To finish up, do you have any more points that you want to make to the committee, in view of the discussion that we have had during the past hour and a half? Is there anything that we have omitted?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Kenneth Gibson

Audrey, the discussion is about the fiscal framework. I know that you had only one hour’s notice of the meeting, but you are moving away a wee bit from the subject matter that we are discussing and deliberating today.

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 21 November 2023

Kenneth Gibson

Thank you very much. I also thank Matthew Elsby and Niall Caldwell for their contributions.

That concludes the evidence on the fiscal framework review, the report and VAT assignment. We will consider the next steps in private at our next meeting. That concludes the public part of today’s meeting. The next item on our agenda will be taken in private.

11:01 Meeting continued in private until 11:11.  

Finance and Public Administration Committee

Interests

Meeting date: 21 November 2023

Kenneth Gibson

Good morning, and welcome to the 30th meeting in 2023 of the Finance and Public Administration Committee. We have received apologies from Michael Marra; Daniel Johnson is attending as his substitute. We have also received apologies from Michelle Thomson; Audrey Nicoll is attending as her substitute. I welcome both to the committee.

As it is Audrey Nicoll’s first time attending the committee, I invite her to declare any interests that are relevant to it.