Skip to main content

Language: English / Gàidhlig

Loading…

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.  

Criathragan Hide all filters

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 31 March 2025
Select which types of business to include


Select level of detail in results

Displaying 1994 contributions

|

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

I want to bring the focus back to Scotland and tax collection. On engagement with other countries, I know that Germany has both a federal system and the Länder, which will have a range of local taxes. You could argue that Spain has the same structure, but I will use Germany as the example. It has a federal structure and something that is similar, no doubt, to the system that you operate—that is, an overarching system with local taxation potentially feeding into it. Can we learn lessons from Germany, for example, about the divergence in taxation that will take place?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

Would a drive to develop that kind of data technology provide the opportunity to no longer use such checks?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

Okay. Thank you.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

You talked about quarterly updates. How do they marry up with the third-party checks that you are currently using?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

I want to follow up on Graham Simpson’s question about the S codes. Mr Athow, you used the word “sanctions”. Surely, you would not need to sanction people; if you have presented them only with guidance, sanctions might be a step too far.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

No, that was helpful.

I also want to follow up one of Colin Beattie’s questions regarding the IT systems. I assume that the IT for every country’s tax system will be bespoke for that country, because all tax systems will be totally different. I assume, too, that you are engaging with other countries on their IT systems and the like. Are there any good examples that you would share with others, and that others would share with you, to help you design a new IT system?

10:45  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Stuart McMillan

Policy decision making happens at a political level, but, with regard to implementation and tax gathering, I notice that there have been huge changes in IT over the past three decades in particular, so the system could be designed with flexibility built in, particularly if new systems were to come on stream.

Delegated Powers and Law Reform Committee [Draft]

Instrument subject to Negative Procedure

Meeting date: 25 March 2025

Stuart McMillan

The instrument revokes and replaces the Environmental Protection (Disposal of Polychlorinated Biphenyls and other Dangerous Substances) (Scotland) Amendment Regulations 2025, which the committee considered at its meeting on 4 March. The previous instrument was defective due to an error in the statutory consultation process, as narrated in correspondence from the Scottish Government to the Presiding Officer, which will be published in the committee’s report on the subordinate legislation that has been considered at today’s meeting. Specifically, the Scottish Government erroneously overlooked, and therefore did not consider, one of the responses to the consultation.

Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, an instrument subject to the negative procedure must be laid at least 28 days before it comes into force, not counting recess periods of more than four days. The instrument breaches that requirement, as it was laid on 18 March 2025 and will come into force partially on 30 March 2025.

Does the committee wish to draw the instrument to the attention of the Parliament under reporting ground (j), for failure to comply with laying requirements, as it was not laid 28 counting days before it will come into force?

Members indicated agreement.

Delegated Powers and Law Reform Committee [Draft]

Instrument subject to Negative Procedure

Meeting date: 25 March 2025

Stuart McMillan

With that, I move the committee into private session.

10:07 Meeting continued in private until 10:26.  

Delegated Powers and Law Reform Committee [Draft]

Decision on Taking Business in Private

Meeting date: 25 March 2025

Stuart McMillan

Welcome to the 11th meeting in 2025 of the Delegated Powers and Law Reform Committee. I remind everyone to please switch off or put to silent their mobile phones and other electronic devices.

The first item of business is a decision on whether to take items 3 to 6 in private. Is the committee content to take those items in private?

Members indicated agreement.