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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 14 February 2026
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Displaying 2953 contributions

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Economy and Fair Work Committee

Procurement Reform (Scotland) Act 2014 (Post-legislative Scrutiny)

Meeting date: 28 February 2024

Colin Beattie

I turn to Martin Rhodes. I am looking at your submission, particularly the report that you produced on the freedom of information questions and so on that you asked various public bodies. I was interested in some of the results. You state that

“public bodies have vastly different ... understandings of Fair Trade”.

That is a pretty sweeping statement. How vast are those differences in understanding and how do they come about?

Economy and Fair Work Committee

Procurement Reform (Scotland) Act 2014 (Post-legislative Scrutiny)

Meeting date: 28 February 2024

Colin Beattie

Thank you.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

As I said, I am not a lawyer, but, as I go down the list, the clauses seem to be very simple and straightforward and, from your report, it is quite clear that the HMRC is not complying with the SLA. It is okay to say that, in a couple of years’ time, we will have a real figure, but that does not say that it is timely or relevant information or that it is received by the Scottish Government in such a way and such a speed to enable it to discharge its duties in respect of rate setting, forecasting for SIT and all those other things. It is a fairly solid SLA, but it is not being complied with.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Auditor General, do you look at performance against the service level agreement and compliance with the clauses that have been agreed?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Do we know whether it is being done this year?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

I am not a legal person. However, if you look at the SLA, you will see that, in clause 23 on page 5, the first bullet point says:

“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT to ensure the Scottish Government receives the correct amount of income tax revenue each year”.

Patently, it does not. Continuing on, there are another five bullet points about, for example, identifying and maintaining

“an accurate and robust record of the SIT taxpayer population”.

You cannot say that HMRC is doing that, or is it?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

With respect, you have already said that that is an apportionment of the UK. There are no specific figures for Scotland.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Where is the agreement on all the uncertainties? Is it an agreement that says that apportionment will be done in this way and estimates will be done in that way?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Do you measure performance against the SLA?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Colin Beattie

Continuing on risk, I have a question on cross-border migration. A trend analysis is referred to in paragraph 2.33 of the C and AG’s report. Has that report on cross-border migration trends been published? I see that HMRC expected the analysis to be complete by January 2024. It has perhaps been under a bit of pressure, but do we know where that analysis is?