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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 13 February 2026
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Displaying 2517 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

I would certainly be interested—I am sure that colleagues would be, too—in whether it is a few employers, with high numbers of employees, that are habitually not applying the code. I am sure that it would be of interest to the committee to help resolve that. We do not know, because we do not see that level of detail. Perhaps we could follow up on that if we get the opportunity.

My final question is about parliamentarians and the correct application of the S tax code. You will probably recall that, in the early days of the Parliament, 45 of our dearly beloved colleagues were not regarded as Scottish taxpayers. Is that problem completely resolved now for Scottish members of the Scottish Parliament and Scottish members of Parliament who serve at Westminster? Do we know who they all are, and are we applying an S tax code to them all?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

It is a substantial difference.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

It sounds as though there could be a potential windfall further down the line. When can we expect to see the real figure emerge?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Is the £50 million figure—the actual positive differential that the Auditor General mentioned—an example of that?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

Good morning to the panel. I want to drag you back to your opening remarks and the two big figures that are in the very first pages of the report: HMRC’s final outturn calculation at £11.9 billion, and the estimate at £13.2 billion. The difference is substantial—it is £1.3 billion. On behalf of the man and woman in the street, my simple question to you is: ultimately, is that real money, which the Scottish Government will see further along the line, or is it not?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 9 February 2023

Willie Coffey

The number is going up, not down. There were 39,000 cases of employers in Scotland not applying S codes, and there are now 41,000. Are you able to dig any deeper into who these groups of people are? Is it the same employers year on year? Why is the number not significantly coming down by now?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

It was about whether you anticipate that there will be a change in those two areas. Will the licensing scheme have an impact on long-term lets and properties to buy or rent? That issue has been raised with the committee, and the unsocial behaviour issue has very much been at the heart of that debate. Do you think that there will be movement either way in both of those key areas?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Ailsa Raeburn, can you offer us any additional perspective on those two issues?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

Thank you. I have a question for Rob Dickson. You were talking a moment ago about whether the delay might give local authorities more time to clarify and consolidate their understanding of the legislation. How well do you think the licensing scheme proposals are understood by accommodation providers? Will the delay period help to make the proposals clear and well understood across the sector?

Local Government, Housing and Planning Committee

Subordinate Legislation

Meeting date: 7 February 2023

Willie Coffey

You might have heard our previous session in which my learned colleague sitting beside me, Miles Briggs, asked a question about floor plans. Glasgow City Council and Highland Council said that hand-drawn drawings and layout plans are acceptable. A scale of 1:50 was mentioned. What is your response to their evidence? I note that you said that doing that could cost a lot of money and that you cannot do that on a piece of graph paper. There seem to be two different points of view on the issue.