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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 11 December 2025
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Displaying 2444 contributions

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Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Listening to the convener asking about VAT, I was thinking that assignment would be really difficult, given the way trade works. If you think about online selling, if someone buys something that comes from England, say, but they live in Scotland, how would you work out where the VAT goes? I guess that that is the kind of complexity that you are talking about.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

I will go back to the key messages. I think that the key message is the first one, where you say:

“For example, in 2025/26 alone, the Scottish Government expects to raise up to £1.7 billion from Scottish Income Tax through its policy choices, yet the Scottish Budget is only projected to benefit by £616 million.”

There we have a gap of around about £1 billion. What happens to that money?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Yes, we need to attract higher paid people, essentially.

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

I get that, but my original question—and maybe you do not have the answer—is whether more people pay LBTT in Scotland, as a percentage of the population, than pay stamp duty in England and Northern Ireland? Do we know?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Thank you.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

Why did you not produce a deficit budget?

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

But you discussed it.

Public Audit Committee [Draft]

“The 2023/24 audit of UHI Perth”

Meeting date: 3 December 2025

Graham Simpson

But this is not the only college that is facing financial difficulties. The committee has heard compelling evidence from the sector about the state of the college sector in Scotland. Perth is not the only college to face these challenges, but every other college manages to produce a budget.

We have had evidence from Colleges Scotland outlining the position going forward, and stating that if there were, say, a flat-cash settlement, a number of colleges could go under. The college sector is in a dire state. This is not the only college that is having problems, but you are the only college that somehow managed not to produce a budget.

What I am trying to get at is this: why were you unique in not being able to produce a budget when all the other colleges, with all the challenges that they were facing, managed to do so?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

Before we do that, I am trying to get an explanation in layman’s terms, for anyone watching, about why we can raise up to £1.7 billion and yet have only £616 million to play with. I am paraphrasing. The money has been raised. The money is somewhere. Where is it? Who has it?

Public Audit Committee [Draft]

“Financial sustainability and taxes”

Meeting date: 3 December 2025

Graham Simpson

We will just plough on, despite the noise in the background.