Chamber and committees

We have made the point in previous years that it is important for parliamentarians to understand what is going on out there, because, in the end, that guides policy decisions and decisions around the Scottish budget and where income tax is set. That is why we are especially interested. I would be interested to hear from you about what you would do differently if you were in the shoes of HMRC.

To conclude that part of our questioning, are you saying that there is no figure or estimate for tax evasion or avoidance in Scotland?

Thank you. That is helpful.

I will move things along by bringing in Graham Simpson, who joins us remotely.

I will move things swiftly along and invite Willie Coffey to ask some questions.

I have a very quick question, which relates to this thing about third-party data checks to get assurance. The report says:

“1.4 million records (27.0% of records analysed) could not be corroborated by comparison with the third-party data.”

That seems to me to be quite a high number. Do you have any concerns about that, Mr Davies?

Good morning. I welcome everyone to the sixth meeting in 2024 of the Public Audit Committee.

Before I turn to the agenda, I place on record my thanks for the contribution that has been made to the committee by Sharon Dowey, who stepped down last week as deputy convener of the Public Audit Committee. She was a highly valued member of the team, and I valued her greatly as deputy convener.

Under the first item on the agenda, I welcome Jamie Greene and invite him to declare any relevant interests.

Under the second item, the committee must agree a new deputy convener. The Parliament has agreed that only members of the Scottish Conservative and Unionist Party are eligible to be chosen as deputy convener of the Public Audit Committee, and I understand that the party has nominated Jamie Greene for the role. Do members agree to the nomination of Jamie Greene as deputy convener?

Members indicated agreement.

Thank you very much. I congratulate you on your appointment, Jamie. I look forward very much to working with you.

The third item on our agenda is a decision on taking agenda items 5, 6 and 8 in private. Do members of the committee agree to taking those items in private?

Members indicated agreement.

The fourth item on our agenda is consideration by the committee of reports prepared by the National Audit Office and the Auditor General for Scotland on the administration of Scottish income tax for the tax year 2022-23.

I welcome our witnesses: Stephen Boyle, the Auditor General for Scotland, who is joined by Mark Taylor, who is an audit director at Audit Scotland. I am very pleased to welcome from the National Audit Office Gareth Davies, the Comptroller and Auditor General, and Rebecca Mavin, who is a senior analyst.

We have quite a number of questions to put to you. I will ask Mr Davies to give us a statement but, before that, I invite the Auditor General to address the committee.