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: 10 December 2025
Colin Beattie
My last question was about what has to happen over the next four years or so to deliver the Promise and how the work will be prioritised through the various organisations, but it sounds like there is an awful lot of work to be done internally to smooth the pathways that are needed. I will leave it there for the moment, convener.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Is it doable?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Will you describe that a bit more for me? I would have thought that you needed a budget to understand what your deficit would be and to determine how to plug that gap.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
But surely the board would have been apprised of the situation, because a budget is quite an important thing. Surely it would have wanted to be informed and briefed about it, and papers would have been minuted. Did that happen? The Auditor General says that it did not.
11:15Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Did the board make a decision to defer the budget?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
The question of whether behaviour has changed has been considerably explored over a number of years. The last time we spoke to HMRC, it indicated that there was some sign of behavioural change. Here we are looking at something rather more concrete. In 2023-24, the increase in the additional rate and the lowering of the threshold was expected to raise £65 million but, due to behavioural responses, only £11 million was raised, and in 2024-25 the increase to the top rate was intended to raise £53 million but raised only £8 million. Both cases represented a more than 80 per cent divergence in the amount of tax received. Are we getting to the point where we bring out the old Laffer curve and say that tax rises are no longer effective?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
If we look at those two issues, which are the only ones that we have any detail on, does the calculation of how much was raised depend purely on income tax or does it take into account the knock-on effect of a reduction in expenditure, which would lead to a drop in VAT income?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Scotland is not the first country to be wrestling with its taxation policy and how to raise sufficient revenue to do what it needs to do. Are there any other countries that have handled it better? Have any other countries had better outcomes than we have?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Obviously, I am going to ask about the absence of a 2023-24 budget. Paragraph 10 of the Auditor General’s report says:
“Some initial work began in February 2023 to gather information for the budget. College management asked budget-holders to supply information to inform the preparation of a draft budget. The college is unable to explain what happened to that information and there is no evidence of it being collated or summarised.”
I am not sure who might want to comment on that.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
I have been involved in many budget processes. The process of putting the budget together and of individuals who hold part of that budget putting in their input sometimes throws out unexpected things that can be incorporated into the budget. You see what your bottom line will be and you determine what you need to do to adjust that to where you need to be.