Minutes: 03 February 2022

1. Decision on taking business in private:

The Committee agreed to take items 4, 5 and 6 in private.

2. Decision on taking business in private:

The Committee agreed to consider any subsequent draft reports on the 2020/21 audit of the Crofting Commission in private at future meetings.

3. Administration of Scottish income tax 2020/21:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Mark Taylor, Audit Director, Audit Scotland;

Gareth Davies, Comptroller and Auditor General and Darren Stewart, Audit Director, National Audit Office.

4. Administration of Scottish income tax 2020/21:

The Committee considered the evidence heard at agenda item 2 and took further evidence from—

Stephen Boyle, Auditor General for Scotland;

Mark Taylor, Audit Director, Audit Scotland.

The Committee agreed to invite HM Revenue and Customs and the Scottish Government to give oral evidence at a future meeting.

5. The 2020/21 audit of the Crofting Commission:

The Committee agreed a draft report on the 2020/21 audit of the Crofting Commission.

6. Work programme:

The Committee considered its work programme.

Framework for the Resource Spending Review: The Committee agreed to write to the Finance and Public Administration Committee in response to its inquiry.

Covid-19 Vaccination Programme: The Committee agreed to close its scrutiny of the report.

Community empowerment: Covid-19 update: The Committee agreed to close its scrutiny of the report and write to the Local Government, Housing and Planning Committee.

Scotland's colleges 2020: The Committee considered correspondence from the Scottish Government and agreed to continue its scrutiny of the report.