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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 19 June 2025
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Displaying 3231 contributions

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Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Okay, but does the bonus arrangement not come under the watchful eye of the remuneration committee either of the Scottish Government or, I presume, of Scottish Water, which has its own remuneration committee, has it not?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

So, it is a ministerial decision, in the end.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Mr Brannen assents also—excellent.

Could you give us a bit more detail on what you have been doing to address some of the deficiencies, which I think Mr Hinds described as quite shocking when he first read about and understood them? Mr Hinds, what changes have been made to financial management and governance arrangements over the past year, for example?

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Of course.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Please go ahead.

Public Audit Committee

Section 22 Report: “The 2023/24 audit of the Water Industry Commission for Scotland”

Meeting date: 19 February 2025

Richard Leonard

Okay, thanks. As I mentioned, the deputy convener has a final question. It might invite a yes or no answer.

Public Audit Committee

Decision on Taking Business in Private

Meeting date: 19 February 2025

Richard Leonard

Good morning, and welcome to the sixth meeting in 2025 of the Public Audit Committee. We have apologies this morning from committee member Stuart McMillan.

Under agenda item 1, does the committee agree to take agenda items 4, 5, 6 and 7 in private this morning?

Members indicated agreement.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

Agenda item 2 is consideration of the Auditor General for Scotland’s report, “Administration of Scottish income tax 2023/24”. I am very pleased to welcome our witnesses this morning. We are joined by the Auditor General, Stephen Boyle. Alongside the Auditor General are Carole Grant, an audit director, and Richard Robinson, a senior manager, both from Audit Scotland. I am also very pleased to welcome once again to the Public Audit Committee Gareth Davies, who is the Comptroller and Auditor General at the National Audit Office. Alongside Mr Davies is Darren Stewart, who is His Majesty’s Revenue and Customs financial audit director at the National Audit Office.

I think that you are aware that we are quite tight for time this morning. We have some important areas of ground that we want to cover with you, so if you are able to make your answers concise, that would be helpful—and I have leant on the committee to encourage concise questions. Before we get to those questions, I invite both Stephen Boyle and Gareth Davies to make opening statements. I will begin with you, Auditor General.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

Thank you very much indeed. I will turn to a couple of issues that both of you raised in your opening statements. In particular, Auditor General, you referred to something that is in your report. Exhibit 3 shows that £3.367 billion of additional income tax revenue has been raised from the Scottish population, but that that converts to additional budget spend of only £629 million. Presumably, that is a product of the fiscal framework. Do you have any observations about how the fiscal framework is working? What are the implications of that? As I calculate it, for every £5 raised, only £1 is available for the budget.

Public Audit Committee

“Administration of Scottish income tax 2023/24”

Meeting date: 19 February 2025

Richard Leonard

I said at the start we are quite pressed for time, but can I ask you to confirm my calculation? The figure in exhibit 3 is a cumulative figure—I draw attention to it because it is one of your key messages. For every £5 that has been raised through additional income tax in Scotland, only £1 of that—or less than £1 of that; it is about 18 per cent—finds its way into the Scottish budget.