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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 21 December 2025
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Displaying 3630 contributions

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Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

You might not know it, but that has neatly teed up the deputy convener, who has questions on AST as well as broader questions, which I am sure that he will want to put not just to you, Mr Watson, but to Dr Cook and Mr Wishart.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

I am struggling a bit to understand what that alignment between tax and economic strategy looks like. For example, the report alludes to the Government’s stated aim to reduce the size of the public sector workforce. Is that based on a theory of crowding out, with the private sector mopping up those jobs? Is it based on an understanding that if you have fewer people in work, income tax receipts are likely to fall? What about earnings growth? There has been some talk about public sector pay settlements. We will take evidence in our next evidence session this morning from people from the college sector, and college pay rises have been cited as one of the reasons why the further education sector is struggling a bit financially.

Are you suggesting or recommending that, as part of aligning economic strategy with tax, there is some straightforward analysis of what those public policy decisions mean for tax receipts?

10:00  

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

I will bring Graham Simpson in, but before I do, I have one final question. I mentioned at the start that landfill taxation brings in 0.1 per cent of the Scottish Government budget and Scottish income tax brings in over 32 per cent—almost a third. Where would VAT assignments sit in that range?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Richard Leonard

Thank you. We now have a final set of questions from Joe FitzPatrick.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Thank you for making that opening statement. That is now on the record. In the interests of openness, I should say that we expect to have an evidence session with UHI and the Scottish Funding Council, as well as with the new principal and chief executive, in the new year. Those are important points on the record that we will be able to put to them.

Before I turn to Mr Watson, to see whether he wants to add anything, do you accept the findings of the Audit Scotland section 22 report, Dr Cook?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Okay. We will get into that this morning. Are you saying that you do or you do not accept the findings and the recommendations in the section 22 report?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Richard Leonard

Did you read the Official Report?

Public Audit Committee [Draft]

“The 2024/25 audit of NHS Grampian”

Meeting date: 26 November 2025

Richard Leonard

Thank you. To get us under way, I invite Graham Simpson to lead off.

Public Audit Committee [Draft]

“The 2024/25 audit of NHS Ayrshire and Arran”

Meeting date: 26 November 2025

Richard Leonard

I will now turn to Joe FitzPatrick, who has some questions to put to you.

Public Audit Committee [Draft]

Decision on Taking Business in Private

Meeting date: 26 November 2025

Richard Leonard

Good morning. I welcome everyone to the 31st meeting in 2025 of the Public Audit Committee.

Under agenda item 1, do members of the committee agree to take agenda items 4, 5, 6, 7 and 8 this morning in private?

Members indicated agreement.