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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 9 July 2025
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Displaying 3298 contributions

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Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Just to be clear, do you have data to back up that analysis and help you reach the conclusion that there does not appear to be much of a differential impact in Scotland compared with the rest of the UK?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Could you send them before we get the first set of minutes, so that we have a sense of what the object of the board is beforehand?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

A question that arose previously was that we could not find the Scottish income tax board’s terms of reference published anywhere. Would you be able to supply those to us as well?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I will raise an issue that I think we raised with you last year. It is pointed out in the National Audit Office’s report in paragraph 2.32 that

“The tax gap is the difference between the amount of tax that should be paid and what is actually paid. HMRC does not currently produce a Scotland-specific tax gap.”

Why do we not know what the tax gap is?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Alyson Stafford, would there not be a benefit to the Scottish Government in having that data? We are talking about £11 billion or £12 billion of revenue. We are the Public Audit Committee, but would it not be sensible, even at the basic housekeeping level, to know the difference between what should be paid and what is actually being paid in Scottish income tax?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I accept that, but the quotation that I read out is from the National Audit Office’s report, so there is obviously an issue. It might be a low priority, or it may be a low risk in your estimation, but nonetheless the National Audit Office has drawn it to our attention as being worth commenting on. We understand that there are priorities and risks to be assessed, but to us it seems to be a pretty fundamental piece of data that it would be useful for the Scottish Government—and for the Scottish Parliament, because it sets the rates of income tax—to have in order to understand what the tax gap is.

We will move on now. I invite our deputy convener to put some questions to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Craig Hoy wanted to ask a quick question; I am not sure what it is on.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Okay. I am sure that that academic analysis will be of use but, in the end, that is a negotiation between two Governments, and it was due to be concluded in 2020, I think. That has been on the go for quite some time. Why has there been such a delay in that negotiation? When do you now expect the negotiations to be concluded?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

My final question is for Alyson Stafford. Could you tell us the Scottish Government’s position on the deployment of private debt collection agencies?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Director general, you are in danger of straying into an area of policy that is of great interest to me, which is the extent to which we will have to rely on foreign direct investment versus the extent to which we are boosting our indigenous business base. However, that is not for this morning’s conversation.