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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 5 May 2021
  6. Current session: 12 May 2021 to 7 June 2025
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Displaying 2700 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

So it is not that the people in question do not do the return at all and then you have to find them.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

Of the taxpayer’s behaviour meriting a penalty.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

My final point is about some of the assets and intangible assets in the accounts, which the convener also asked you about. In particular, I was looking at the information technology system under development, on which £152,000 was spent last year. You suggested earlier that quite a lot of different projects are happening, so that £152,000 will not be for one big project.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

I will carry on with that line of questioning. I notice that your turnover of staff has reduced compared with the previous year. I take it that that is a good thing.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

That seems fair enough. You are not a huge organisation, so, inevitably, people are going to have to move on. I get that point.

You mentioned hybrid working. According to our papers, one of the suggestions in your reports was that the organisation’s ability to meet operational requirements was not damaged during the hybrid working pilot that you have been running. However, “not damaged” seems quite a low bar. Were the results positive, or are you not sure?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

You mentioned health and safety, so I will touch on that. The annual report on resource accounts talks about strengthening the health and safety systems. Is that about visiting sites?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

Okay. I will leave that issue at that point, although we could explore it further.

On the financial side of things, the convener has already asked you about penalties. What do people mainly have to pay penalties for?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

I ask the question, because a lot of organisations are still in an uncertain place with regard to staff working patterns and do not know whether they will continue with hybrid working or encourage staff to come in a bit more. Are you in that position, too, or have you reached a settled state?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

That was helpful—thank you.

I see that you have a staffing and equalities committee. Is it operating in that space?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

John Mason

Is there a risk associated with that?