The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 2813 contributions
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
I am looking at paragraph 32. It says that factors include
“• weaker earnings and employment growth
• behavioural responses from taxpayers ... such as choosing to work fewer hours or exiting the workforce
• differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland”,
which is going through a really tough time at the moment, and
“• a different distribution of incomes in Scotland compared to the rest of the UK.”
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
I get that, but my original question—and maybe you do not have the answer—is whether more people pay LBTT in Scotland, as a percentage of the population, than pay stamp duty in England and Northern Ireland? Do we know?
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
Thank you.
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
Why did you not produce a deficit budget?
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
But you discussed it.
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
But this is not the only college that is facing financial difficulties. The committee has heard compelling evidence from the sector about the state of the college sector in Scotland. Perth is not the only college to face these challenges, but every other college manages to produce a budget.
We have had evidence from Colleges Scotland outlining the position going forward, and stating that if there were, say, a flat-cash settlement, a number of colleges could go under. The college sector is in a dire state. This is not the only college that is having problems, but you are the only college that somehow managed not to produce a budget.
What I am trying to get at is this: why were you unique in not being able to produce a budget when all the other colleges, with all the challenges that they were facing, managed to do so?
Public Audit Committee
Meeting date: 3 December 2025
Graham Simpson
Before we do that, I am trying to get an explanation in layman’s terms, for anyone watching, about why we can raise up to £1.7 billion and yet have only £616 million to play with. I am paraphrasing. The money has been raised. The money is somewhere. Where is it? Who has it?
Public Audit Committee
Meeting date: 26 November 2025
Graham Simpson
Who would fill that gap?
Public Audit Committee
Meeting date: 26 November 2025
Graham Simpson
Do you have any examples of high-risk savings?
Public Audit Committee
Meeting date: 26 November 2025
Graham Simpson
So, the board has basically said, “We will cut the number of beds”, but it has not said how or where.