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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 5 July 2025
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Displaying 3287 contributions

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Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

You can comment without prejudice, if you like, Jonathan.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

One of our questions and interests is whether it is the case that the data does not exist or is impenetrable, or whether we could get the wider data set that we think is necessary if the Scottish Government paid more than £700,000 a year for it.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

In our previous session on the issue, Colin Beattie went into some detail on one aspect of the report, and he is keen to get back into that level of detail on that aspect, so I invite him to put some questions.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Could you tell us when you will officially respond to that Public Accounts Committee report?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

I am not trying to trip anybody up, but are you saying that you do not think that the Scottish Fiscal Commission uses that estimate, but you use it as a reference point?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 12 May 2022

Richard Leonard

Okay. We might return to that before we finish.

My next question is for Jonathan Athow. The Audit Scotland report that accompanies the NAO report made a point about good governance and assurance arrangements and the need to keep those under continual review. It said that the process should include

“ongoing consideration of the frequency of third-party data checks and Service Level Agreement performance measures, such as setting compliance target levels for Scottish taxpayers without ‘S’ prefixes.”

Why has HMRC still not introduced a target in relation to the number of missing S prefixes? Will it do so at some point in the future?

Public Audit Committee

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

Meeting date: 12 May 2022

Richard Leonard

I welcome Graham Simpson, who is an MSP for Central Scotland and who joins us for item 2, which is consideration of the 2020-21 audit of South Lanarkshire College.

I am pleased to welcome the Auditor General for Scotland, Stephen Boyle, to give evidence to the committee. We are also joined by Rebecca Seidel, who is a performance audit and best value manager at Audit Scotland, and by Lucy Nutley, who is a director at Mazars and who I think carried out the audit on the ground at the college.

I invite the Auditor General to give us a short opening statement.

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.