Minutes: 19 February 2025

1. Decision on taking business in private:

The Committee agreed to take agenda items 4, 5, 6 and 7 in private.

2. Administration of Scottish income tax 2023/24:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director and Richard Robinson, Senior Manager, Audit Scotland.

Gareth Davies, Comptroller and Auditor General and Darren Stewart, HMRC Financial Audit Director, National Audit Office;

3. The 2023/24 audit of the Water Industry Commission for Scotland:

The Committee took evidence from—

David Satti, Interim Chief Executive and Ronnie Hinds, Interim Chair, Water Industry Commission for Scotland;

Roy Brannen, Director-General Net Zero, Michelle Quinn, Director of Offshore Wind, Kersti Berge, Director of Energy & Climate Change and Jo Blewett, Deputy Director for Water Industry, Scottish Government.

4. The 2023/24 audit of the Water Industry Commission for Scotland (In Private):

The Committee considered the evidence heard at agenda item 3 and took evidence from—

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director, Richard Smith, Senior Audit Manager and Lauryn Graham, Senior Auditor, Audit Scotland.

5. Administration of Scottish income tax 2023/24 (In Private):

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

Stephen Boyle, Auditor General for Scotland;

Carole Grant, Audit Director and Richard Robinson, Senior Manager, Audit Scotland.

6. Administration of Scottish income tax 2023/24 (In Private):

The Committee considered the evidence heard at agenda items 2 and 5 and agreed to invite HM Revenue and Customs and the Scottish Government to give oral evidence at a future meeting.

7. The 2023/24 audit of the Water Industry Commission for Scotland (In Private):

The Committee considered the evidence heard at agenda items 3 and 4 and agreed to defer further consideration of its next steps to a future meeting.