Minutes: 25 April 2024

1. Decision on taking business in private:

The Committee agreed to take agenda items 3, 4 and 5 in private.

2. Administration of Scottish income tax 2022/23:

The Committee took evidence from—

Alyson Stafford, Director-General Scottish Exchequer and Lorraine King, Deputy Director for Tax Strategy, Engagement and Performance, Scottish Government.

Jonathan Athow, Director General for Customer Strategy and Tax Design and Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs;

3. Administration of Scottish income tax 2022/23 (In Private):

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.

4. Administration of Scottish income tax 2022/23 (In Private):

The Committee considered the evidence heard at agenda items 2 and 3 and agreed to defer further consideration until written information is received from the Scottish Government and HM Revenue and Customs.

5. Work programme (In Private):

The Committee considered correspondence from the Cabinet Secretary for Wellbeing Economy, Net Zero and Energy in relation to New vessels for the Clyde and Hebrides and agreed to await further correspondence before considering its next steps.

The Committee also considered written information from NHS Forth Valley in relation to the 2022/23 audit of NHS Forth Valley and agreed to consider its next steps at a future meeting.

The Committee agreed to close its scrutiny of the Scotland's colleges 2023 briefing and in doing so, write to the Education, Children and Young People Committee.

In relation to the 2022/23 audit of the Water Industry Commission for Scotland, the Committee agreed to write to the Auditor General for Scotland and the Water Industry Commission for Scotland. The Committee also agreed to draft a report on the 2022/23 audit of the Water Industry Commission for Scotland.