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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 4 May 2021
  6. Current session: 13 May 2021 to 25 December 2025
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Displaying 2845 contributions

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Public Audit Committee [Draft]

“Financial sustainability and taxes”

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]

“The 2023/24 audit of UHI Perth”

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]

“The 2023/24 audit of UHI Perth”

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.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

Another quite important point in the Auditor General’s report is where it states:

“The board’s view on the absence of a budget is not documented in the minutes of relevant meetings.”

Is that correct?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

Let us look at this from a governance point of view. From what you are saying, the board was aware of the difficulties. Did any board members challenge the situation and the fact that there was no budget?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

Okay. Thank you, convener.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Colin Beattie

Auditor General, I found your report interesting. It is one of the most clearly set out documents that I have seen on this subject. I would like to look at one or two of the issues arising in connection with fiscal sustainability, which have been touched on to some extent already. Your report highlights five specific challenges that are contributing to the financial pressures, such as Scotland having a larger and better-paid public sector, the Scottish population being older and sicker, a real-terms cut to the capital block grant, slow real-terms growth in resources funding through the block grant and, of course, spending on Scottish Government policy commitments. Do you have a sense of the relative proportion that each of those elements contributes to anticipated funding pressures?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Colin Beattie

In past meetings of this committee, we have discussed the impact of cross-border migration, but I understand—I do not know whether this is still the case—that we can count the number of bodies coming across but we cannot work out what the revenue from that is compared with the revenue from people going the other way, so we do not have a net figure for that. Is that still the case?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Colin Beattie

If you decide to tax people’s assets, that will reduce the income from those assets, so income tax will go down. That is logical. It is as if you are blocking yourself into a canyon.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Colin Beattie

You are saying that the budget was not produced because, on the basis of your forecasts, you knew where you were going to be, and you had commenced negotiations with unions and so on because staff are one of the most expensive components.