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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 18 December 2025
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Displaying 3624 contributions

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Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

You will know better than most, Mr McKinlay, that there is a process involved in the production of one of these reports. I think that Ms Duncan refers to it in her letter of 4 September, which she has kindly shared with us and in which she talks about a “clearance draft”. She has given commentary on a clearance draft, pre-publication, as part of the process in which the Auditor General and the Accounts Commission very nobly invite the organisations that they are reporting on to give them any comment, presumably to fact-check and so on.

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

You will understand that we are here this morning primarily to discuss the report produced by the Auditor General and the Accounts Commission, but if you wish to refer to other reports, we will, of course, listen.

Mr McKinlay, from the point of view of The Promise Scotland, do you accept the findings and recommendations of the report?

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Okay—thank you.

I said earlier that one of our committee members—Joe FitzPatrick—will be putting his questions to you via videolink, and I now invite him to ask his questions.

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Thank you. That draws this part of this morning’s agenda to a close. Mr Anderson, we do not normally have as many as seven witnesses, so if we did not get round to things that you wanted to raise—and this applies to you all—or if there are things that on reflection or contemporaneously you determine it would be useful for the committee to see, we are very happy to receive written submissions from you. Once again, thank you very much for your evidence this morning. I will now suspend the meeting to allow for a changeover of witnesses.

11:14 Meeting suspended.  

11:20 On resuming—  

Public Audit Committee [Draft]

“Improving care experience: Delivering The Promise”

Meeting date: 10 December 2025

Richard Leonard

Sorry—are you saying that those are not general criticisms that you are making of the implementation of the Promise?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

That is very helpful.

My last question on that is: why did it take you six months to resign, if that was such a critical point?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

Thank you very much.

The key facts at the start of the report make the point that you have just alluded to, Auditor General, which is that although there is a 1.6 per cent contribution from land and buildings transaction tax and a 0.1 per cent contribution from the landfill tax, by far and away what we are talking about this morning is income tax, is it not? Income tax makes up almost a third of the Scottish budget. We need to be clear in our evidence session this morning that, first and foremost, we are talking about income tax.

Some of your recommendations are primarily about the Government’s approach to income tax. What struck me is that the six recommendations that you make on page 6 of the report, which are all directed at the Scottish Government, all talk about transparency and things being set out more clearly. They talk about information being more “accessible and transparent”, set out “more transparently”, and being stated “clearly”, to

“support transparency and public understanding.”

There is a bit of a problem here, is there not? The current approach is opaque.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

To use my old trade union terminology, is this just a long-term negotiation? Is there a dispute? At what level is the dispute? Is it at ministerial level? Is it at official level? What is the role of HMRC in this? HMRC obviously has relationships with the UK Government, the Treasury and the Scottish Government, and has had for quite a number of years.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

That is fine. I appreciate that. Thank you. Graham Simpson has some questions.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

We have time for one final question, and I am going to indulge the deputy convener.