Official Report: search what was said in Parliament
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.
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Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
[Inaudible.]—publish the relative quality.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
With regard to paragraph 12 on page 8 of the report, I find it astonishing that taxpayers do not have to bother with advising a change of address. I realise that this is not within your powers, but how can the system possibly be robust if people can just change address willy-nilly and vanish?.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
So it is a notional figure. What is its purpose?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
Surely it indicates that there is a flaw in the process.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
Given that the problem has been happening every year since the system was instituted, it must endemic to it.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
I turn to one or two specific issues. Paragraph 1.2 on page 10 says:
“HMRC calculates the final outturn figure from several components”,
but it does not actually mention what those components are. I do not know whether explaining them will require a lengthy response. If it requires just a short one, that will be fine, but if not, you can perhaps drop us a note.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
That would be excellent.
Paragraph 1.5 on page 11 says:
“In some areas of the calculation, data are not available in sufficient detail to identify income tax liabilities, reliefs or other adjustments relating to individual taxpayers.”
Again, that will require making a huge estimate.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
But if it happens every year, there is clearly a flaw in the system.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
Does that 1 per cent equate to approximately the same as the UK figure?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Colin Beattie
Mr Davies, I have been involved with public audit committees since the Scottish rate of income tax was introduced several years ago. I want to begin with a very simple question, and then I will focus more on the actual report.
One of the things that jumps out of the report is the 70 per cent increase in the number of missing Scottish postcodes. It still represents a small proportion of the taxpayer population, but if it includes large numbers of high-net-worth individuals, it could have a significant effect on the tax collected. What is behind that increase? What is driving the error?
