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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 2 September 2025
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Displaying 2215 contributions

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Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, has a minister, at some point—we are probably talking about a UK minister here—said, “You can’t publish this yet; it’s not ready” and told you to go away and come back with more information?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I think that you are all correct to say that people make decisions on where to live for all sorts of reasons. It does not just come down to how much tax they pay. It might come down to that, but they would probably be having to pay quite a lot of tax if that was what was making them move.

I have a question for Mr Athow. I have had a quick read of your report. Why do you use such complex mathematical formulas that even the experts whom I have managed to get a hold of cannot get their heads around them?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

Because we have different tax rates across the UK, a person’s address becomes important. You have said that you spend time checking whether the information that people give you is accurate.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

However, it is only an estimate.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

I do not understand why that is. You said earlier that PAYE is a relatively simple thing.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

In PAYE, your employer pays your tax for you. It should be working.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

What is the figure?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

So, £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

You have done this in your head—so, roughly £100 million is owed.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 25 April 2024

Graham Simpson

That is quite a bit. It is a big figure. You said that it comes down to, or can come down to, employers not handing the money over.