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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 31 March 2025
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Displaying 3006 contributions

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Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

What is that as a percentage, roughly? It is not 80 per cent, is it?

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Okay. Thanks very much indeed. It has been quite a long session. I thank our four witnesses for their attempts to answer our questions.

We are at a point where you have committed to giving us a bit more information and a bit more of your analysis, as and when those are available, and we very much welcome that. We may need to follow up a little bit more on our conversation about exhibit 3 in the Audit Scotland report—the terminology and what is and is not meant by different rows and columns in that presentation.

There have been some really useful points of discussion this morning, and some things that I think we will want to follow up as a committee.

I echo remarks made by other members of the committee that we very much appreciate that you have paid heed to some of our areas of interest in previous years, particularly, for example, where there has been a failure by employers to properly comply with the S code requirements and what the profile of those employers looks like. We very much encourage you to keep on working on that.

I draw this morning’s public session to a close by thanking Alyson Stafford and Lorraine King from the Scottish Government, and Jonathan Athow and Phil Batchelor from HMRC. Thank you very much indeed. We will now move into private session.

11:23 Meeting continued in private until 11:53.  

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Thank you very much. The deputy convener, Jamie Greene, will ask the last round of questions.

Public Audit Committee [Draft]

“Administration of Scottish income tax 2023-24”

Meeting date: 26 March 2025

Richard Leonard

Do you retrospectively check how accurate the estimates and adjustments were—particularly the estimates—and set them alongside the actual outturns?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

The Scottish Human Rights Commission has made a pitch for more powers, including, I think, some powers of enforcement. I guess that the equivalent might be the UK Equality and Human Rights Commission, which has the power to support litigation and mount its own inquiries and so on. It has demonstrably more power, yet nobody thinks that that is an interference with the due process of Parliament or Government.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

That is fine. We put that to the test with the Scottish Public Services Ombudsman over the case of the women against state pension inequality, in which there was an ombudsman recommendation that the Government chose not to implement.

Can I go into a final area that is related to this? Setting aside the enforcement part, I will move on to regulation and adjudication. In some commissions, such as the Scottish Information Commissioner and the Scottish Public Services Ombudsman, those seems to be combined. However, if we look at the Ethical Standards Commissioner and the Standards Commission for Scotland, there is a separation between regulation and adjudication in the Scottish landscape. Is that a unique example in your experience, or are there other instances where there is a separation between those two functions?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Okay. I have finished my questions, convener.

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Dr Lamont, you also reflect on the difference between soft powers and hard powers. Does that help us to define the purpose of different commissions and commissioners? Alison Payne mentioned that the Scottish Commissioner for Children and Young People and the Scottish Information Commissioner might be interchangeable in some of the work that they do. However, the latter has certain powers of enforcement, whereas the former does not. Does any of you want to reflect on that?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Good morning. I am interested in finding out your views on language. How interchangeable are some of the terms that are used in the discussion about what purpose the different commissions and commissioners fulfil?

When we started this exercise, we were told that, typically, some commissions are regulatory and some deal with advocacy. Alison Payne, you have talked about advocacy and integrity commissions and commissioners. Ruth Lamont, you have talked about regulatory commissions but also about contested social needs commissioners and special interest commissioners. Dr Elliott, you have talked about developing a strategic state. Are those terms interchangeable or do they represent the different profiles, powers and purposes of different commissioners?

SPCB Supported Bodies Landscape Review Committee [Draft]

SPCB Supported Bodies Landscape Review

Meeting date: 20 March 2025

Richard Leonard

Does anybody else want to come in on that?