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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 20 May 2025
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Displaying 1914 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Okay—so, if we wanted to know what the tax debt in Scotland is, the Scottish Government would have to make a request to HMRC.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I think that Mark Taylor wants to come in.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I want to assure Mr Taylor that I was not trying to wriggle out of paying tax. [Laughter.] It was merely an example. I was thinking of somebody else—someone who was not an MSP.

That takes me on to another point. From all the papers that we have here, it is quite clear that HMRC does not know where a lot of people live. Why is that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

However, in order to be able to apply the right tax rates now that there are different rates of tax, surely it is important for HMRC to know where people live.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Okay. I will leave it there for now, convener.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

So we have five of those corporate credit cards, with no apparent limit on what can be spent on them. You mentioned that one particular meal cost £200 per person. Was that for the former chief executive and a guest?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

If I was doing that job in New Zealand, I might be querying why we were having to take advice from the other side of the world on how to run our water industry.

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

I think that the convener picked up on this, but you also mentioned dubiety over who knew what about the Harvard trip. I am struggling to understand that. Is it a case of you not getting straight answers to straight questions?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

My final question is about the tax bill that the commission is going to pick up. There is a tab for payments that staff had been asked to pay. Do we know what the total bill is?

Public Audit Committee

Section 22 Report: “The 2022/23 audit of the Water Industry Commission for Scotland”

Meeting date: 8 February 2024

Graham Simpson

Yes, I do. I am concerned about what I have heard already. There was a corporate credit card—or was there more than one?