Chamber and committees

I refer the member to the answer to question S4W-23350 on 5 December 2014. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

I refer the member to the answer to question S4W-23354 on 5 December 2014. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at:

http://www.scottish.parliament.uk/parliamentarybusiness/28877.aspx.

This is a matter for HM Revenue and Customs.

<>The Scottish Public Finance Manual provides comprehensive guidance to all Scottish public bodies on the prevention, detection, reporting and handling of fraud. The guidance is equally applicable to all public sector organisations to which the Scottish Public Finance Manual is directly applicable, including constituent parts of the Scottish administration and bodies sponsored by the Scottish Government. NHS boards (including all special boards and agencies) are subject to the specific arrangements set out in the Scottish Government Strategy to Combat NHS Fraud in Scotland and the Partnership Agreement between NHS boards and NHSScotland Counter Fraud Services.

The Scottish Government is leading work on sharing counter-fraud information and good practice across public bodies in Scotland with the establishment of the Cross Sector Counter Fraud Forum in 2013. The forum includes delegates from local authorities, NHS Scotland, agencies, non-departmental public bodies, the Department for Work and Pensions, Trading Standards, Audit Scotland and Police Scotland’s Counter Corruption Unit.

With these partners we are building on the work already undertaken to raise awareness and improve fraud prevention. The forum is chaired by the Scottish Government’s counter fraud champion, and links into the UK Government’s taskforce work on fraud, error, debt and grants. Meetings focus on how to share good practice effectively across the public sector in Scotland; and also look at key actions to improve the use of data in preventing fraud. This work encompasses all types of fraud prevention within the public sector and not just cyber/internet-based fraud.

The Scottish Government takes all crimes, including fraud, seriously, and all allegations of fraud, attempted fraud or conspiracy to fraud should be reported to the police. Ultimately, it is for the Crown Office and Procurator Fiscal Service to decide whether it is in the public interest to proceed with prosecutions where police investigations reveal evidence of alleged criminal activity.

The Scottish Government is committed to disrupting all types of serious organised crime, and the unique partnership working between agencies in Scotland through the Serious Organised Crime Taskforce ensures a strategic and more sophisticated approach.

The newly completed Scottish Crime Campus at Gartcosh provides a purpose-built facility bringing together a range of key law enforcement bodies under one roof, which will enable them to share information better and work in a more co-ordinated way. Police Scotland, the Crown Office and Procurator Fiscal Service, HM Revenue and Customs, and the National Crime Agency are all located at the campus.

The Scottish Government is committed to disrupting all types of serious organised crime and has brought together law enforcement and public and private sector organisations to form the Serious Organised Crime Taskforce, whose intention is to disrupt and dismantle groups involved in organised criminality in Scotland.

The Serious Organised Crime Taskforce, the strategy against serious organised crime in Scotland and the creation of the Scottish Crime Campus at Gartcosh bring partner organisations such as Police Scotland, Crown Office and Procurator Fiscal Service, HM Revenue and Customs, and the National Crime Agency, together to tackle this type of fraud.

In addition, Police Scotland and the Scottish Business Resilience Centre provide online information on how individuals can protect themselves from fraud.

In 2011, HM Revenue and Customs launched a tobacco smuggling strategy, targeting organised crime groups and taking hard-hitting action against offenders to deter and punish those involved. The UK ‘tackling tobacco smuggling strategy’ aims to tackle smuggling and reduce the illicit tobacco market across the whole of the UK. The characteristics and vulnerabilities of internet-selling of illicit products are the same regardless of the target market.

Ultimately it is for the Crown Office and Procurator Fiscal Service to decide whether it is in the public interest to proceed with prosecutions where an investigation reveals evidence of alleged criminal activity in Scotland.

The management and approval of early retirement is a matter for individual health boards. Dr Dijkhuizen’s decision to take early retirement was not discussed with the Scottish Government until agreement had been reached, at which point the Scottish Government was notified in the normal way and ministers were informed immediately.

The management and approval of early retirement is a matter for individual health boards. Dr Dijkhuizen’s decision to take early retirement was not discussed with the Scottish Government until agreement had been reached, at which point the Scottish Government was notified in the normal way and ministers were informed immediately.