The Public Audit Committee looks at reports published by the Auditor General for Scotland to examine whether public money is being spent efficiently and effectively.
On 17 January 2025 the Auditor General for Scotland published the Administration of Scottish income tax 2023/24.
The report says "HMRC’s provisional estimate of Scottish income tax for 2023/24 is £17.254 billion. The provisional estimate is provided for financial reporting purposes and does not affect the Scottish budget. The C&AG concludes that HMRC’s approach to establishing the provisional estimate is reasonable".
Read the report on Audit Scotland's website
The reports were discussed at the following Committee meetings:
The Committee has sent and received the following correspondence during scrutiny of the reports:
Correspondence to the Convener from Alyson Stafford, Director-General Scottish Exchequer, Scottish Government, 30 April 2025
Correspondence to the Convener from Jonathan Athow, Director General Customer Strategy and Tax Design, HM Revenue and Customs, 11 March 2025
Correspondence to the Convener from Gareth Davies, Comptroller and Auditor General, National Audit Office, 17 January 2025