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Seòmar agus comataidhean

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 8 July 2025
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Displaying 2597 contributions

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Public Audit Committee

“Sustainable transport: Reducing car use”

Meeting date: 26 February 2025

Colin Beattie

I will move on to my final question, which is about infrastructure delivery. Previously, we have talked about how, in 2019, the Government committed £500 million in long-term funding through the bus partnership fund to deliver infrastructure such as bus lanes, bus gates and so on. By the end of 2023, only £25.9 million had been allocated to delivery partners.

Paragraph 73 of your report states:

“In December 2023, the then Cabinet Secretary ... confirmed ... that due to budgetary constraints, there were no plans to continue funding the BPF in 2024/25.”

That has affected Aberdeen rapid transit and various projects in other cities, according to the report. In case study 3, you provide some information on one of those projects.

Can you give a wee bit more detail on the funding that was announced in 2019 for long-term infrastructure delivery to prioritise road space for buses and improve public transport journey times? What has been done, and what impact will the pause on funding have?

Public Audit Committee

“Sustainable transport: Reducing car use”

Meeting date: 26 February 2025

Colin Beattie

It says “domestic transport”. To me, domestic transport is a car, not an articulated truck.

Public Audit Committee

“Sustainable transport: Reducing car use”

Meeting date: 26 February 2025

Colin Beattie

It includes trains and buses.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

At the end of the day, will there not always be a major discrepancy between projected tax revenues and what we actually receive?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

In paragraph 14, you point out that tax policy in Scotland has increasingly diverged from that in the rest of the UK—that has been so for a number of years now—but HMRC has not yet assessed the impact of that or what it would cost to do so. Why?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Over a number of years now, I have repeatedly brought up my concerns about the figures that are behind the tax collecting. Gareth Davies mentioned working on some aspects of this, but consistently, right across the board, there seem to be an awful lot of assumptions and estimates and so on made and it is quite difficult to see how they would result in an accurate figure. Just to remind you, the service level agreement states:

“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.”

There are lots of other clauses on the same thing, but to me it all rotates around the key word, “correct”. I will take a high-level look at the issue and go through a few of the points of concern that I have picked out. I would be interested in your comments. It is not that making an estimate or an assumption is wrong; it is the sheer number of them. On occasion, you make an assumption based on an estimate, which to me must multiply the divergence and the inaccuracy of that figure. For example, in paragraph 12 of your report you say that HMRC successfully matched 72.9 per cent of address records. What is the equivalent figure south of the border?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

So you have no idea?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

You mentioned one aspect there, which is the behavioural changes, but there must be a process already in place across the UK to assess the behavioural change that any taxation increase or decrease might have.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Has there been an assessment of that?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Colin Beattie

Correct.