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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 8 November 2025
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Displaying 2368 contributions

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Social Justice and Social Security Committee

Housing (Scotland) Bill: Stage 2

Meeting date: 27 March 2025

Graham Simpson

Can you provide some clarity on the phrase “international standards” in amendment 1088? The amendment suggests that there should be a review of women’s refuges that considers international standards, but standards across the world will vary—there will be different standards in every country. I am not sure what you want to achieve with the amendment. I acknowledge that you are not going to move it, but do you see the problem there?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

That is very useful.

I will ask you about something else: self-assessment. I hate filling in any kind of form—I do not know why you would fill in a form if you did not have to do it—but a number of people on PAYE fill in self-assessment forms even though they do not have to, which they perhaps do not realise.

According to the Auditor General, no taxpayers have paid the incorrect tax as a result of that situation, but it led to HMRC overstating the Scottish income tax outturn by an average of £78 million a year. It is calculated that the Scottish budget should have undergone further negative reconciliation of £29 million as a result of that issue. Have any decisions been made on how to account for the potential £29 million reduction to the Scottish budget?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Thank you.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

And more money.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

HMRC starts its work when the Scottish Government announces its intentions on tax, so I think that what the convener was getting at is that, after you have done all your preparatory work, the Government’s final decision might be different from what was originally proposed. In those circumstances, how quickly can you turn things around and change what you have done?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

That would be a big change.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

How many?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

I am pleased to hear that.

You have identified two companies that are getting it wrong, perhaps because of their software. Have you approached them to say, “Look, you’ve a problem here and it needs to be sorted out”?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

Finally, have any Scottish taxpayers received such a bill from you, asking them to pay up?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Graham Simpson

We will take whatever you can tell us.