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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 24 August 2025
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Displaying 2215 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

Good. Well, we agree on that. I am going to finish by asking about the area that Colin Beattie was exploring, which is the fundamental question of why we need an economic regulator. I suppose this is a question for you, Mr Brannen and maybe Mr Hinds. If WICS did not exist, would we notice the difference?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

Before Mr Hinds comes in, I put it to you that WICS is essentially regulating a Scottish Government body and WICS itself is a Scottish Government body. If we got rid of one level of regulation, Scottish Water could perhaps just report to you as the sponsorship team, and you could regulate it.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

What do you think should happen to it?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

What is the budget?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

In paragraph 14 in your report, you say that the compliance working group

“expects to report to the Scottish Income Tax Board on the first phase of this evaluation in January 2025”—

which you mentioned—

“including the likely costs of additional compliance work, after which the Scottish Government must decide on the merits of funding any additional activity.”

There is therefore a role for the Scottish Government.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

It is still an important issue.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

It should not still be in development, should it?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Yes—it sounds as though there are a few questions for HMRC.

I want to ask about one other issue. Mr Davies, in relation to tax relief on pension contributions, paragraph 2.13 in your report says:

“HMRC must identify Scottish taxpayers so that tax relief is correctly allocated. Pension administrators claim tax relief at source on behalf of their members and add this to their members’ contributions. HMRC applies tax relief on pension contributions at the basic rate of 20% for all taxpayers. Scottish taxpayers paying a tax rate above 20% can claim the remaining tax relief through a Self Assessment return or by contacting HMRC.”

I have asked about that issue previously. It strikes me that a lot of people will have absolutely no idea that they can do that and will not know how to go about it, so they could be missing out.

First of all, do you agree with my assessment? If you do, do you have any idea how many people are affected?

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Graham Simpson

Yes, I absolutely accept that. I think that most laymen and laywomen have no idea that they can do that and are probably not made aware of it. However, there is a Scottish element, because Scotland has a different tax rate—that is where we come in.

I have no further questions.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Graham Simpson

So, were there two people who went on those courses?