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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

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Sorry, it is 2.16.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

I keep coming back to the point that using any assumptions, estimates or projections about the UK as a whole will lead to a big discrepancy, because there is such discrepancy between income levels in Scotland and those in the south-east of England, for example. That will distort every tax figure across the country.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

You do not do it?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

Again, in self-assessment liabilities, it would appear—and I am interpreting this, so correct me—that the deduction of

“£57 million to estimate Scotland’s share of other relevant Self Assessment balances where specific data are not available”,

is presumably based on a UK-wide average.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Colin Beattie

It is in paragraph 1.9. There are a number of other cases—I will not bore you by going into them one by one—where UK-wide data is being used. That has to be incredibly skewed because the south-east of England skews everything.

Public Audit Committee

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

Meeting date: 19 February 2025

Colin Beattie

I do not think that we are questioning whether it has done a good job. It is a question of its value for money as a stand-alone regulator.

Public Audit Committee

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

Meeting date: 19 February 2025

Colin Beattie

Looking at the overall picture, we can see that there have been quite comprehensive changes in WICS. There have been changes of personnel at senior level and changes in processes and almost everything you can think about. Have either WICS or the Scottish Government undertaken any assessment to determine the extent of the issues that have been reported in, for example, the section 22 report and the spin-off from that. Huge efforts have been required to address the issues. Have they impacted on the ability of WICS to perform its regulatory role? I am not sure who would want to come in on 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

Coming back to the point, have you done any assessment as to its value for money?

Public Audit Committee

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

Meeting date: 19 February 2025

Colin Beattie

Yes, it is for the Scottish Government.

Public Audit Committee

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

Meeting date: 19 February 2025

Colin Beattie

What is the penalty?