Minutes: 26 March 2025

1. Decision on taking business in private:

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

2. Administration of Scottish income tax 2023/24:

The Committee took evidence from—

Alyson Stafford, Director-General Scottish Exchequer and Lorraine King, Deputy Director, Tax Strategy, Engagement and Performance, Scottish Government;

Jonathan Athow, Director General for Customer Strategy and Tax Design and Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs.

3. 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;

Richard Robinson, Senior Manager, Audit Scotland.

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

The Committee considered the evidence heard at agenda items  2 and 3 and agreed to write to the Scottish Government on issues raised during the meeting.

5. Work programme (In Private):

The Committee considered its work programme and agreed to draft a report on the 2023/24 audit of Ferguson Marine Port Glasgow (Holdings) Limited.

In relation to NHS in Scotland 2024: Finance and performance, the Committee agreed to write to the Health, Social Care and Sport Committee and in doing so, close its scrutiny of the report.

The Committee considered correspondence from the Convener of the Standards, Procedures and Public Appointments Committee in relation to the Consultation on Committee Effectiveness Inquiry and agreed to respond in writing.