Minutes: 09 February 2023

1. Decision on taking business in private:

The Committee agreed to take agenda items 3, 4 and 5 in private.

2. Administration of Scottish income tax 2021/22:

The Committee took evidence on the report from—

Stephen Boyle, Auditor General for Scotland;

Mark Taylor, Audit Director, Audit Scotland;

Gareth Davies, Comptroller and Auditor General and Darren Stewart, Audit Director, National Audit Office .

3. Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Mark Taylor, Audit Director, Audit Scotland.

4. Administration of Scottish income tax 2021/22 (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to invite the Scottish Government and HM Revenue and Customs to give oral evidence at a future meeting.

5. Work programme (In Private):

The Committee considered its work programme and noted correspondence from Caroline Lamb, Director-General for Health and Social Care and Chief Executive of NHS Scotland, Scottish Government and agreed to close its scrutiny of the report NHS in Scotland 2021.

The Committee also noted correspondence from Paul Johnston, Director-General Communities, Scottish Government and agreed to write to the Social Justice and Social Security Committee and close its scrutiny of the report Tackling child poverty.