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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 5 November 2025
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Displaying 3464 contributions

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Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Richard Leonard

Thank you very much. I am sure that we will return through the next hour or so to some of those questions on where there are gaps, where there is a lack of clarity and on how things are working.

I want to begin with a question on governance arrangements. We are really interested to understand, from the work that you have done, your sense of the extent to which cross-Government collaboration is taking place in order to progress both climate change actions and the management of competing priorities. We take evidence on issues such as Government expenditure on major capital projects and are now beginning to interrogate more the extent to which they contribute positively, or maybe even negatively, towards those net zero goals. Could you address that question of cross-governmental collaboration?

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Richard Leonard

My experience of such things is that it would be useful to understand whether it is an engine room or a talking shop.

Public Audit Committee

Section 23 Report: “How the Scottish Government is set to deliver climate change goals”

Meeting date: 18 May 2023

Richard Leonard

Thank you. It is helpful to get that on the record.

I will now invite the deputy convener, Sharon Dowey, to put some questions to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

It would be helpful if you could notify the committee of when the minutes will be published on the website, so that we have warning of that.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I admit that I do not have last May’s medium-term financial strategy in front of me or at my fingertips. When you describe the downturn in the oil and gas industry affecting income tax take receipts in the north-east, we can broadly understand that, but to what extent do you have data that absolutely backs that up?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

That would be helpful.

This morning’s session has been very useful for the committee. I thank Alyson Stafford, Lorraine King, Jonathan Athow and Phil Batchelor for giving evidence. We will consider whether we would like to take any further steps but, for the time being, I thank you for your evidence and draw the public part of the meeting to a close.

11:27 Meeting continued in private until 11:38.  

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Thank you. I am now going to move things on and invite Willie Coffey to put some questions to you.

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

I have one final question in this area. Do you expect there to be a higher level of income tax per head in Scotland as a result of the process of fiscal drag, wages going up, inflation rising and so on?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

Another area that the committee has been particularly keen to explore is the implications of a much higher inflation economy, one of the consequences of which is that people’s real-terms living standards are, in most cases, being cut. On the other side of that equation, pay settlements have been higher and people’s earnings—not in real terms but in monetary terms—have been going up, which presumably has an implication for the income tax that is collected.

I turn to Jonathan Athow first. Could you help us to understand a bit more about the impact of inflation on the collection of Scottish income tax?

Public Audit Committee

“Administration of Scottish income tax 2021/22”

Meeting date: 11 May 2023

Richard Leonard

If the fee attached to the service level agreement or other parts of the memorandum of understanding were revised, that is something that you could do, if you had the resources.