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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 13 February 2026
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Displaying 2953 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

For the past several years, I have been expressing concern about the accuracy of the figures that we get for Scottish income tax. Indeed, in 2021-22, I extracted lists of all the areas in which HMRC had used estimates, guesstimates, UK-based averages and other things, all of which, in aggregate, bring considerable uncertainty to the actual amount of income tax that relates to Scotland. Clearly, I did not bother doing the same thing this year, because there has been no change. Nothing has happened, and there has been no improvement in the accuracy of the figures or in eliminating some of the anomalies that so obviously and clearly exist. Does HMRC have a plan to eliminate such concerns?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Colin Beattie

Quite a few of these issues are Scotland related. I can understand that, in the UK context, there are well-tried and established procedures, and if it were the same for Scotland, that would be more acceptable. After all, there will always be a slight uncertainty. However, there are 30-odd areas here in which you are basically sticking your finger in the air and hoping that the figures will be right. Surely some work should be done on some of these Scotland-specific issues to try to drill down to get the right figures and to eliminate anomalies.

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Members have heard previously about service rationing and the growing level of unmet needs. Have you looked at that at all? Has there been any change in that? Is there a negative trend in that respect?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

It certainly appears that the bar to qualify for services is being raised. It seems to me that that would hide unmet need.

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

I am looking at the chart that Carol Calder referred to, which shows the impact on unprotected services over the past 10 years. Planning has certainly been hit hardest—believe me, I hear a lot of complaints about that—but central support services come next. What is covered by “central support services”? Is that a uniform term across all councils?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Service users have also sustained reductions in capital budgets. What has been the impact of those reductions in capital budgets? Are any user groups more greatly impacted by those reductions?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Good morning. The commission notes that spending on unprotected services is continuing to fall. Have you conducted any assessment of the impact of such spending cuts—for example, by speaking directly to users of the services?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

The bar chart shows percentage changes in spending, but that does not give a feel for how much money is behind the percentage figure. Being able to look at the budgets of those services, rather than a percentage change, would give us a better idea of the impact.

Culture and leisure have also been particularly hard hit. Does that mean libraries and so on?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Who is monitoring local government progress on net zero?

Local Government, Housing and Planning Committee

“Local government in Scotland: Financial bulletin 2022/23”

Meeting date: 23 April 2024

Colin Beattie

Has the commission made any assessment of the impact of reduced capital budgets on the net zero ambitions of local government?