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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 5 May 2021
  6. Current session: 12 May 2021 to 29 November 2024
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Displaying 2713 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Okay. I have hogged the floor enough. I open up the session to colleagues.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

I asked about it because the tax gap is one of the contentious issues. I was looking for a ballpark figure; I was not looking for you to say that it is £10.3 million or £4.5 million. Is it about 1 or 2 or 3 per cent? If we do not know what the gap is, it is hard to tackle it. I know from your accounts that more than 99 per cent of the money that is due is being collected, but it seems to me that there might be a gap outside of that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

That is great. Indeed, that, in itself, is a very helpful comment.

Thank you for answering our questions so fully and frankly. There is one issue that you said that you would get back to us on, so we look forward to receiving that information.

That concludes the public part of today’s meeting, as our next agenda item is discussion of our work programme, which will take place in private.

11:02 Meeting continued in private until 11:23.  

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

So you are hoping for further progress, and are planning for and working towards that.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Our accountant, John Mason, is waiting to come in after I am finished.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

The work that you are doing on compliance activity brought in some £10.4 million, but I note an increase in the total amount of penalties and interest collected in the current year of £2.065 million, compared with £1.245 million the preceding year. Can you clarify the reason for such a significant jump?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

Excuse me, but I notice that you are looking at John Mason even though he did not ask the question.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

On you go then.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

We have noticed significant increases in your budget year on year over the past two or three years, and I imagine that it will be similar going forward.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 5 December 2023

Kenneth Gibson

It is the old argument about evasion versus avoidance, is it not?

Thank you very much for your contributions today. I do not know whether there are any final points that you want to make before we conclude. Is there anything that we have not touched on? Do you have any additional thoughts that have been stimulated by our questions?