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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 7 July 2025
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Displaying 2597 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

What you have described is a UK-wide issue, and, in that respect, we in Scotland might benefit by having more accurate data. When it comes to improving information, there are two levels to take into account: the overall UK improvement, and the potential Scotland-level improvement—that is, what the Scottish Government might or might not be prepared to invest in to get better data. If the Scottish Government were to suddenly win the lottery and were able to spend some money on improving the data, what would be the most productive area for that spend?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

Jonathan, you were talking about the need to upgrade and modernise your systems. To be blunt, I would point out that the last time that you tried to do that, it did not work so well—I cannot remember how many billions you wrote off on that one. What are the prospects of getting the money that you need to drive those changes, which will clearly be beneficial not just for Scotland but for the whole of the UK?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

From what you are saying, a lot more is going on than the committee was aware of. We go by what the NAO says, and it is unequivocal about the low level of investment in such evaluations. Why does the information from the NAO seem to be pointing in one direction, when you are saying that a lot of other stuff is going on? Does the NAO not have access to that information?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

I have one final question, which is about the impact of tax divergence. The Comptroller and Auditor General said:

“One of our big critiques of Government generally, including HMRC, is the surprisingly low level of investment in evaluation of the impact of different policies.”—[Official Report, Public Audit Committee, 19 February 2025; c 10.]

Does the Scottish Government have enough information about the impact of its tax policies to be able to make informed choices in the future?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

What you have said actually emphasises my concerns. The NAO report shows so many estimates, projections and UK-wide calculations, including for the south-east of England—which, of course, distorts any figures for any other place—and we are relying on those figures to calculate the Scottish rate of income tax. Looking at the NAO report, you would say, “My gosh, so many areas here are actually quite weak.” However, when I speak to HMRC or to you, you give reassurance that things are not, in fact, quite as drastic as they would appear in the NAO report. Would you agree with that?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Colin Beattie

If it were to be possible to get that information, that would be really helpful.

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

Just to be clear on this, do you believe that councils are projecting forward from existing trends to judge what will happen in the future, instead of having actual data that they can tap into to validate such projections?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

As you suggest, the Scottish Government’s position seems to be that the tribunal is a last resort, but there is no requirement for parents to explore mediation before resorting to that route. What can the Scottish Government do to address that? In your view, would a mandatory mediation process prior to tribunal access help to alleviate some of the pressure?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

Paragraph 26 of your briefing highlights that the recorded growth is

“unlikely to be capturing all additional support needs.”

Can you give any detail on what steps are being taken to ensure that the pupils who require ASL are being identified and supported?

Public Audit Committee

Additional Support for Learning

Meeting date: 19 March 2025

Colin Beattie

I want to come back to some of the figures in your briefing, particularly those that are set out in paragraph 22 and exhibit 3. Paragraph 22 says that

“The number of pupils recorded as receiving ASL has increased by 768 per cent since 2004”—

that is, from 4.5 per cent of all pupils to 40 per cent, which is a fairly dramatic increase. I am aware of a high school in my constituency where the figure is 54 per cent. Local councils are saying that those numbers will continue to rise, but what is that view based on?