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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 9 September 2025
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Displaying 2224 contributions

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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

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I am sorry to hark on about this, but let us say that I am on PAYE, as a lot of people are. I know that it is not a legal requirement to tell HMRC, but whose responsibility is it to tell HMRC where somebody lives? Is it the employer’s or the employee’s?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

Surely we know who owes what.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Graham Simpson

I will now ask what might be described as a daft-laddie question. Perhaps somebody can help me out. If I lived in Carlisle but I worked for a company in Dumfries and travelled to Dumfries every day to work, which tax rate would I pay? Would I pay the English tax rate or the Scottish tax rate?

Public Audit Committee

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

Meeting date: 8 February 2024

Graham Simpson

How many are there?

Public Audit Committee

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

Meeting date: 8 February 2024

Graham Simpson

£402. Wow! That is quite extraordinary. I like to treat Mrs Simpson occasionally, but to arrive at that kind of bill would be quite staggering, frankly. It is also staggering that there is no upper limit. Presumably the former chief executive felt that they could just get away with spending that amount and not repaying it.

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 just want to mop up some things that have occurred to me during the meeting. Following on from Colin Beattie’s excellent line of questioning, Mr Smith, I believe that you said that one in eight expenses claims had no receipts, and that those were largely for entertaining foreign visitors. Were there any favourite haunts that the commission took them to? Did that issue crop up?

Public Audit Committee

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

Meeting date: 8 February 2024

Graham Simpson

The other thing that occurred to me is that we did not get into the detail of the amounts spent on foreign travel and staying abroad when we discussed it earlier. Was the commission booking first-class flights? Were people travelling economy? Were they staying in five-star hotels?

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 we are looking at value for money, I think that that is a legitimate question.