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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 23 July 2025
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Displaying 3298 contributions

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Public Audit Committee

Section 22 Report: “The 2022/23 audit of NHS Forth Valley”

Meeting date: 29 February 2024

Richard Leonard

We have been speaking about whistleblowing, for example. I am just asking whether, if there are cultural issues that mean that you are not able to retain staff at any level, you are able to monitor that.

Public Audit Committee

“Decarbonising heat in homes”

Meeting date: 29 February 2024

Richard Leonard

I will pick up straight away on governance arrangements, which was one of the themes in that introduction. In the report, you say:

“The Scottish Government should: finalise governance arrangements for the Heat in Buildings Strategy programme as soon as possible”.

That is the expression that you use—there is a degree of urgency. That seems to be instructive, when we look at some of the dates in the report and the scale of the challenge that is to be met by those dates. Can you tell us what governance arrangements the Scottish Government needs to finalise at this stage?

Public Audit Committee

“Decarbonising heat in homes”

Meeting date: 29 February 2024

Richard Leonard

Have you had an opportunity to evaluate the evaluation framework? Do you have any sense of whether the monitoring and evaluation framework that was published back in November will be up to the job that has been set for it?

Public Audit Committee

“Decarbonising heat in homes”

Meeting date: 29 February 2024

Richard Leonard

The other thing is a delivery plan, is it not? I think that there is talk of the production of a delivery plan by the end of this calendar year. Do you consider that to be a reasonable timescale, or is it coming too late, when you look at the timescale and targets that have been set? What is your opinion on that?

Public Audit Committee

“Decarbonising heat in homes”

Meeting date: 29 February 2024

Richard Leonard

One of the factors at play relates to the on-going consultation on the proposed legislation, which I understand will come before the Parliament before the end of the year, and concerns the housing market. There is an expectation that, if someone buys a property, a condition will be put on the purchase such that, within a certain timeframe, the new owner will convert. That could have some interesting consequences, could it not?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

I will ask the Auditor General for Scotland about this. When the Scottish Government was in front of the committee last year, we heard that the service level agreement between the Scottish Government and HMRC was being renegotiated. We had been asking the Scottish Government to look at how the renegotiation could include discussion about releasing more of the data that we think should be available, some of which is fairly basic information about the tax gap and the extent to which fiscal drag is having an impact on tax returns. We were led to believe that that was within the scope of those renegotiations.

However, the current service level agreement looks broadly similar to the previous one. Looking at a fairly useful indicator, which is Mr Davies’s point, the fee paid by the Scottish Government to HMRC—which, let us bear in mind, is to support collecting data on £13 billion to £14 billion in tax—is £600,000. Maybe I am looking at this from the wrong end of the telescope, but if it is a question of paying a bit more to get better-quality data, I think that the view of this committee would be that it would be money well spent.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

The sense I had from the evidence that we took last year from HMRC and the Scottish Government was that maybe the data that we are looking for is not available and that, no matter what the price, it could not be extracted from the system and disaggregated in the way that we think it ought to be. Do you have a view on that? I will ask Mr Davies first and then come to Mr Boyle.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

Could you give us an example of that?

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

So, do not think that you can just jump on the M74 and pay less tax, Mr Simpson.

Public Audit Committee

Administration of Scottish Income Tax 2022-23

Meeting date: 22 February 2024

Richard Leonard

You mentioned the Scottish income tax board earlier. One of the things that resulted from our work last year was that it now produces minutes. They are not the most illuminating or comprehensive minutes that I have ever read—they are, basically, an outline of the agenda and a couple of bullet points beneath. Nonetheless, one set of those minutes describes the fact that the board is planning to be more strategic. Do you get any sense that that is the case?