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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 11 May 2025
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Displaying 2424 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Leading on from that, I have a question for the Scottish Government. Has any assessment been undertaken on whether, in its regulatory and consultancy work, WICS is value for money?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

I will move to something slightly different and talk about expenditure. Parts of this have been covered already but I will try to get a little more detail. There were some expenditures—three, in particular—that did not meet the requirements of the SPFM. These related to travel and subsistence expenses. If I remember correctly, not all these expenses were subsequently approved. What does that mean?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

A qualification to the accounts does not seem even to be a rap on the knuckles.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

But surely you would not change an entire expenses policy in such a sweeping way just based on airfares.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

So you just take the limit off all the expenses, both for the business development side and for the rest of WICS. Is that the answer?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

How would they do that?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

That estimate must get distorted by the sheer wealth of the south-east of England. That would also be so for any area of England, but when you are comparing Scotland, the divergence is huge. Again, in paragraph 1.13 you are talking about basing calculations on UK averages, which, as I have said already, is a bit of a concern.

Excuse me; I am flicking through the report because I have highlighted all the bits that I am concerned about.

Here is one: the Scottish taxpayer population. To me, it looks as though there has been a fall in lower-rate taxpayers, but there does not seem to be any assessment of why that is or how that is working. You have fewer people paying less tax within the lower tax bands, based on previous years. Does that mean that they have moved into a higher tax band and are paying more tax now?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Sorry, it is 2.16.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

I keep coming back to the point that using any assumptions, estimates or projections about the UK as a whole will lead to a big discrepancy, because there is such discrepancy between income levels in Scotland and those in the south-east of England, for example. That will distort every tax figure across the country.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

You do not do it?