The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3032 contributions
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
In relation to the two breach issues that have been resolved, I assume that there have been no penalties for HES.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
Okay, I will leave it at that. I think that my other questions are for the NAO.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
You mentioned only two issues in connection with behavioural change, one of which is providing misleading addresses. However, what about simple behavioural changes that people can make to their lifestyles and the way that they invest, or any other changes that are necessary to reduce their tax burden—I assume legally? Are there indications about that kind of behavioural change, and how quickly would we pick those up?
09:45
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
Would you not consider it part of the audit function to comment on the adequacy or otherwise of the limit?
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
The limit is quite important. In effect, at the end of the year, we are balancing our books on that basis. I would have thought that there would be a comment in the audit report about how the limit was functioning, whether it was functioning well, whether it was adequate and whether it appeared to be doing its job.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
If you recall, Auditor General, the committee has, in the past, challenged some of the adjustments and estimates, and has looked at the impact and the overall figure in the aggregate. We had a useful private briefing with HMRC last year, which was really helpful in giving us some background. I notice that, this time, HMRC has greatly reduced its references to adjustments and estimates. It no longer details them, but instead provides an overview. The NAO report details some of the estimates and adjustments, but by no means at the same level as before. Do you have any more detail on how those estimates are audited? Who looks at them and checks the logic in them? On what basis is there an assurance that the estimates are accurate?
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
My first line of questioning is more for the NAO. Over the past few years, as the Scottish rates of income tax and the Scottish tax system have moved a bit away from the UK rates and system, there has been concern about taxpayers’ behavioural responses. The most up-to-date information that I have is that there is no clear data to indicate that there have been any behavioural changes in response to those moves. Are you aware of any plans for HMRC to update its research on taxpayers’ behavioural responses to income tax divergence? It was previously indicated that such research could become an annual study, which would arguably be more relevant today, given the increased policy divergence on income tax.
I think that you might be on mute.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
I presume that that applies across the UK. It is a strong indication as to where tax revenues are heading.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
In HMRC’s outturn figures and the Scottish budget, the amount that is estimated for income tax and so on is based on forecast revenues by the SFC and the Office for Budget Responsibility. HMRC reports on the reconciliation and the actual figure three years later, which can be a plus or a minus. The reconciliation that has been applied to 2026-27 is plus £406 million, because tax receipts were higher than forecast.
The Scottish Government can borrow only a limited amount to smooth out the effects of possible forecast errors in income tax receipts. The amount that the Government can borrow is roughly £600 million, which rises with inflation every year. That could be seen as an arbitrary figure; I am not at all sure how it was reached. What is it based on? Given that income tax receipts are rising faster than inflation, is the limit still fit for purpose? I am not sure whether the Auditor General or witnesses from the NAO should answer that one.
Public Audit Committee [Draft]
Meeting date: 28 January 2026
Colin Beattie
I will move on to—