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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 4 May 2021
  6. Current session: 13 May 2021 to 19 December 2025
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Displaying 4037 contributions

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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

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

So you are hoping for further progress, and are planning for and working towards that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Our accountant, John Mason, is waiting to come in after I am finished.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

The work that you are doing on compliance activity brought in some £10.4 million, but I note an increase in the total amount of penalties and interest collected in the current year of £2.065 million, compared with £1.245 million the preceding year. Can you clarify the reason for such a significant jump?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Excuse me, but I notice that you are looking at John Mason even though he did not ask the question.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

On you go then.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

We have noticed significant increases in your budget year on year over the past two or three years, and I imagine that it will be similar going forward.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

It is the old argument about evasion versus avoidance, is it not?

Thank you very much for your contributions today. I do not know whether there are any final points that you want to make before we conclude. Is there anything that we have not touched on? Do you have any additional thoughts that have been stimulated by our questions?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Thank you for that opening statement, Aidan. It is hard to believe that it is almost a decade since the Revenue Scotland and Tax Powers Act 2014 was passed—I recall all the deliberations and discussions at that time.

It is also astonishing that this is the first time that you have been in front of the finance committee, but you have certainly made up for it with the tone of your annual accounts, which I and colleagues have been wading through. I have to say that it has all been very positive but obviously we have a number of questions for clarification. The answers to some of the questions that we will ask will be in your report, but it is important to get them on the public record.

At the end of your opening statement, you talked about staff. I notice that staff numbers have increased from 76 in 2021-22 to 83 in 2022-23. Can you tell us why that is?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Thank you for that clarification.

My last question is on the information on page 38 of the resource accounts document, which is on performance analysis. I was pleased to see that, between 2016 and 2022, the 10 categories that you have, from “Leading and Managing Change” through to “Engagement Index”, have all improved significantly. However, there is variation in improvement. For example, you are sitting at 61 per cent for “Pay and Benefits”, compared with 92 per cent for “My Team”. I am not really sure what “My Team” relates to. Can you explain that graph and set out the progress that has been made and that you plan to make?