Official Report: search what was said in Parliament
The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
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Public Audit Committee
Section 23 Report: “How the Scottish Government is set to deliver climate change goals”
Meeting date: 18 May 2023
Richard Leonard
There is a sense—I picked this up from your report and the Scottish Government’s just transition commission’s recommendations—that there is a degree of impatience that the climate emergency was declared back in 2019, but, in 2023, some fairly basic building blocks are still not in place in a way that we would perhaps expect.
One of the things that struck me—this picks up on Sally Thompson’s comments—is exhibit 3 in the report, which refers to what you describe as “by exception” reporting being in place between key Government groups. In other words, there is no routine, systematic or regular collaboration in that sense. I am not saying that that happens by chance, but it does not routinely happen. Do you have any comments on that?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Willie Coffey wanted to come back in on this area.
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
As the Public Audit Committee of the Scottish Parliament, we are interested in whether any differential fiscal drag exists in Scotland, in comparison to other parts of the UK. Do you have any data that would help to illuminate that point?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Just to be clear, do you have data to back up that analysis and help you reach the conclusion that there does not appear to be much of a differential impact in Scotland compared with the rest of the UK?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Could you send them before we get the first set of minutes, so that we have a sense of what the object of the board is beforehand?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Absolutely. Any time.
Bill Kidd has some questions about transparency to put to you.
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Craig Hoy wanted to ask a quick question; I am not sure what it is on.
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Okay. I am sure that that academic analysis will be of use but, in the end, that is a negotiation between two Governments, and it was due to be concluded in 2020, I think. That has been on the go for quite some time. Why has there been such a delay in that negotiation? When do you now expect the negotiations to be concluded?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
My final question is for Alyson Stafford. Could you tell us the Scottish Government’s position on the deployment of private debt collection agencies?
Public Audit Committee
“Administration of Scottish income tax 2021/22”
Meeting date: 11 May 2023
Richard Leonard
Okay. Thank you.
The other thing that you mentioned, which is of interest to not only the Public Audit Committee but the Parliament as a whole, is the fiscal framework and how that works. Of course, it works in a very particular way. If Scottish income tax receipts are at a certain level compared with UK income tax receipts, there are consequential effects on the operation of the fiscal framework, which can be advantageous but can also be disadvantageous. Can you update us on where the renegotiation of the fiscal framework is?
