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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 4 May 2021
  6. Current session: 13 May 2021 to 15 September 2025
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Displaying 3314 contributions

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Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Richard Leonard

Are they published on the Scottish Government website?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Richard Leonard

I am conscious of time, but Colin Beattie is next.

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Richard Leonard

For the avoidance of doubt, this is not an unscheduled proxy session on the delivery of vessels 801 and 802.

Let us return to governance and accountability. Andrew Watson mentioned that he had given us a written submission in advance, which is very useful to us. In one part of the paper, which struck me, he says:

“Infrastructure strategy is developed through a range of mechanisms.”

I note from the paper that there is a Scottish Futures Trust, an infrastructure investment board, an Infrastructure Commission for Scotland, an infrastructure advisory group and, as Alan Morrison has just told us, a departmental infrastructure board. How do those all fit together? What are their respective roles? Is there duplication? Is the system overly bureaucratic or does it work perfectly well?

Public Audit Committee

Major Capital Projects: Accountability and Governance Arrangements

Meeting date: 19 May 2022

Richard Leonard

You mentioned the Scottish Futures Trust, which is listed in your submission as being a “key advisor” to the IIB. The IIB also has an infrastructure advisory group. Who is on the SFT and who is on the advisory group? Why are their roles different and what advice do they give you that is different? Is it not simply duplication?

Public Audit Committee

Section 22 Report: “The 2020/21 audit of South Lanarkshire College”

Meeting date: 12 May 2022

Richard Leonard

Thank you very much, indeed, Auditor General. I also thank you for reminding us that active investigations are still taking place, which might make for some limitation in relation to the areas that we can probe into this morning. However, there is still an awful lot in the published report that we will seek further evidence on in the next hour or so.

The deputy convener of the committee, Sharon Dowey, will open up the questions.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Okay. Obviously, we will await that response with interest.

I want to go back to something that Alyson Stafford said. As I understand the process, amendments to the Scotland Act 1998 provided for the setting of a Scottish rate of income tax from April 2017 onwards. HMRC collects and administers Scottish income tax, HMRC’s accounts are audited by the National Audit Office, and the Comptroller and Auditor General is required to report to the Scottish Parliament on HMRC’s administration of Scottish income tax. His seventh report on Scottish income tax was laid in Parliament on 14 January 2022. However, you told us earlier that you do not take any account of the NAO’s estimates of Scottish income tax. Why do you ignore that important body of evidence and rely solely on the Scottish Fiscal Commission’s estimates?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Okay. Maybe as DG for the Scottish exchequer, you could write to let the committee know what are the sources that are used.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Yes.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

I will pick up on that contemporaneous point before I come to my final question. Around the time of the UK spring budget statement, the Office for Budget Responsibility produced an assessment in which it suggested that there might be some buoyancy—a euphemism for an increase—in tax receipts, as a result of the rise in inflation. I presume that that assessment was based on wage and salary demands and rises perhaps going up at a higher rate than they have been for the past decade as a result of the fuelling impact of price inflation. My question is first to Jonathan Athow. Are you seeing any impacts from that rising inflation in your tax collection levels?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

My next question is for Alyson Stafford and Fiona Thom. Figure 9 in the NAO report shows where there is most divergence in tax paid by earnings. Those who are on around £50,000 in Scotland pay higher income tax than those in other parts of the UK. In light of that and of what Jonathan Athow has just said, is the Scottish exchequer monitoring the situation? Do you have any sense that tax receipts might be going up, and do you have any plans for how they might be spent if they go up?