On 12 January 2023 the Auditor General for Scotland published the Administration of Scottish income tax 2021/22.
The report says:
"The Scottish income tax outturn for 2020/21 is £11.948 billion. The economic effects of the Covid-19 pandemic reduced the amount of Scottish income tax collected in this period. Because equivalent tax receipts in the rest of the UK were also affected, the net reconciliation of 2020/21 income tax will increase the 2023/24 Scottish budget by £50 million. This is the first time there has been a positive income tax reconciliation to the Scottish budget."
Read the report on Audit Scotland's website
Information about the Public Audit Committee's consideration of the report can be found below.
The Committee took evidence from:
Stephen Boyle, the Auditor General for Scotland; and Mark Taylor, Audit Director, Audit Scotland; and
Gareth Davies, Comptroller and Auditor General; and Darren Stewart, Audit Director, the National Audit Office.
Read the agenda and meeting papers, 9 February 2023
Read the Official Report, 9 February 2023
Read the meeting minutes, 9 February 2023
Decision: The Committee agreed to invite the Scottish Government and HM Revenue and Customs to give oral evidence at a future meeting.
The Committee took evidence from:
Alyson Stafford, Director-General Scottish Exchequer; and Lorraine King, Deputy Director, Tax and Revenues Directorate, Scottish Government; and
Jonathan Athow, Director General for Customer Strategy and Tax Design; and Phil Batchelor, Deputy Director for Income Tax Policy, HM Revenue and Customs
Followed by:
Stephen Boyle, the Auditor General for Scotland; and Richard Robinson, Senior Manager, Audit Scotland.
Read the agenda and meeting papers, 11 May 2023
Read the Official Report, 11 May 2023
Read the meeting minutes, 11 May 2023
Decision: The Committee agreed to write to the Scottish Government.