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 21 April 2025
Select which types of business to include


Select level of detail in results

Displaying 3014 contributions

|

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

Thanks, Mr Davies. We will look forward to that.

One of the things that is concerning this committee a little bit is the extent to which we are still reliant on estimates, samples and assumptions rather than hard data. The system of a Scottish income tax arrangement has been in place now for three years; why is it that we are still so reliant on estimates, samples and assumptions rather than being able to rely on three years’ worth of Scottish income tax outturn information? I will ask Mr Davies to answer that first and I will come to Stephen Boyle second.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

I believe that you raised this issue in your commentary on the NAO report, Mr Boyle, so perhaps you can give us your views on it.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

Absolutely. On that note, we will press on with Sharon Dowey, who has a number of questions.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

Thank you. Both PAYE receipts and self-assessment receipts have grown, according to the figures that are presented in the report. Is that correct?

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

Thank you very much indeed. I call Colin Beattie, who has a series of questions.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

There was, if I remember rightly, a postponement of the deadline for self-assessment tax returns. Has that had any impact on collection rates?

Public Audit Committee

Decisions on Taking Business in Private

Meeting date: 3 February 2022

Richard Leonard

Do members also agree to take in private consideration of any subsequent draft reports on “The 2020/21 audit of the Crofting Commission”?

Members indicated agreement.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

Agenda item 2, which is the principal item on this morning’s agenda, is an evidence-taking session on the report “Administration of Scottish income tax 2020/21”. I am pleased to welcome once again to the committee room the Auditor General for Scotland, Stephen Boyle, who is joined online by Mark Taylor, audit director, Audit Scotland.

I am also particularly pleased to welcome to the Scottish Parliament’s Public Audit Committee Gareth Davies, Comptroller and Auditor General, National Audit Office, who is joined by Darren Stewart, audit director, National Audit Office. I think that this is the first time that Mr Davies has given evidence to the committee. Unfortunately, Mr Davies, we are able to take your evidence only in online form this morning, but I hope that in the not-too-distant future we will be able to welcome you to the Scottish Parliament to meet the Public Audit Committee in person.

I invite Stephen Boyle to give a short opening statement. I will then ask the NAO’s Comptroller and Auditor General to make some opening remarks, but over to you, Auditor General.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

We have a little bit of time in hand before we wind up, and Colin Beattie wants to come back in with a couple more questions on the cost of administering the Scottish income tax system.

Public Audit Committee

“Administration of Scottish income tax 2020/21”

Meeting date: 3 February 2022

Richard Leonard

I have a final question before I open discussion up to the rest of the committee. This arrangement is quite new and evolving, and we are to some extent learning as we go along, but does HMRC have any plans to change its approach in future, given the extent to which it relies on estimates for the reports that we at the Scottish Parliament get on income tax take in Scotland?