FINANCE AND CONSTITUTION COMMITTEE AGENDA. 31st Meeting, 2018 (Session 5) Wednesday 12 December 2018

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1 FCC/S5/18/31/A FINANCE AND CONSTITUTION COMMITTEE AGENDA 31st Meeting, 2018 (Session 5) Wednesday 12 December 2018 The Committee will meet at am in the Robert Burns Room (CR1). 1. Scottish Parliamentary Corporate Body Submission 2019/2020: The Committee will take evidence on the Scottish Parliamentary Corporate Body's Submission 2019/2020 from Jackson Carlaw MSP, Scottish Parliamentary Corporate Body; Sir Paul Grice, Clerk/Chief Executive, Derek Croll, Group Head of Finance and Security, and Michelle Hegarty, Assistant Chief Executive, The Scottish Parliament. 2. Subordinate legislation: The Committee will consider the following negative instrument The Revenue Scotland and Tax Powers Act (Ancillary Provision) Order 2018 (SSI 2018/346). 3. Work programme (in private): The Committee will consider its work programme. Jim Johnston Clerk to the Finance and Constitution Committee Room T3.60 The Scottish Parliament Edinburgh Tel:

2 FCC/S5/18/31/A The papers for this meeting are as follows Agenda Item 1 Note by the Clerk FCC/S5/18/31/1 Agenda Item 2 Note by the Clerk FCC/S5/18/31/2 Agenda item 3 PRIVATE PAPER FCC/S5/18/31/3 (P)

3 FCC/S5/18/31/1 Finance and Constitution Committee 31st Meeting, 2018 (Session 5), Wednesday 12 December 2018 Introduction SPCB submission 1. The witnesses giving evidence on the SPCB submission for are: Jackson Carlaw, MSP; Paul Grice, Chief Executive; Michelle Hegarty, Assistant Chief Executive; and Derek Croll, Group Head of Finance and Security. 2. A range of written material has been provided to support this evidence. The written evidence comprises a letter from the Presiding Officer and six supporting schedules detailing aspects of the SPCB budget. These schedules are as follows: Schedule 1: Submission ; Schedule 2: SPCB Submission Summary; Schedule 3: SPCB Net Revenue and Capital ; Schedule 4: Commissioner and Ombudsman Bid ; Schedule 5: SPCB Statement of Financial Position; and Schedule 6: Shop Trading Accounts. 3. The letter from the Presiding Officer and schedules are provided below. Finance and Constitution Committee report on the Draft 4. Last year, the Committee made a number of recommendations in relation to the SPCB budget submission in its report on the Draft 1. These included the relocation of Edinburgh based Officeholders and the Committee recommended that locations outwith Edinburgh which are within commuting distance should also be considered. It also recommended that the SPCB should carry out a review of SPCB office holders. 5. The Committee also noted that the powers of the Scottish Parliament will further increase following Brexit and recommended that the main priority for any additional posts should be to ensure that the Scottish Parliament can fulfil its scrutiny role in 1 the Scotteports/Report_on_Draft pdf. 1

4 FCC/ S5/16/15/1 relation to constitutional change and Brexit and welcomed the approach the SPCB was taking in keeping demand in these areas under review. SPCB response 6. In its response to the report 2, the SPCB said that a suitable property for Officeholders had been identified in Edinburgh with an expected entry date of October It welcomed the suggestion to review Officeholders and committed to consider this further. 7. The SPCB recognised the priority of fulfilling the Parliament s scrutiny role in relation to constitutional change and Brexit and said it would ensure that this area of work is kept under review when setting budgets for future years. 8. In the letter from the Presiding Officer on this year s SPCB budget submission, it states that: Uncertainty remains around the Brexit process and the parliamentary impact. However, the steps which the SPCB took last year to ensure that we have the right level of skills and support available to Members provide a stable platform to cope with the emerging legislative and scrutiny demands. 9. Schedule 3 of the SPCB s submission outlines the Officeholders budget: The Officeholders budget submissions total 9.9m. The officeholders budget submission, totalling 11.6m, included a one-off contingency of 1.75m for the office co-locations taking place in. Excluding this one-off cost in, the Officeholders proposed budget submissions for have increased by 103k (1.0%) and are within the previously advised indicative forecast. The relocation facilitates a rationalisation of accommodation requirements securing cost savings to the public purse in subsequent years. Finance and Constitution Committee Clerking Team December

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8 Scottish Parliamentary Corporate Body Submission Schedule 1 Total Requirement Approved Bid Indicative Forecast A) REVENUE Net Revenue Expenditure ( Schedule 2) 88,525 89,117 91,311 B) CAPITAL Capital Expenditure ( Schedule 2) 1,250 1,250 1,280 C) TOTAL EXPENDITURE EXCLUDING CAPITAL CHARGES AND NON CASH ITEMS (A+B) Net Revenue and Capital Expenditure 89,775 90,367 92,591 D) CAPITAL CHARGES AND NON CASH ITEMS Total Capital Charges and non cash items (schedule 3) 12,570 12,572 12,573 E) TOTAL EXPENDITURE INCLUDING CAPITAL CHARGES AND NON CASH ITEMS (C+D) Total Net Expenditure 102, , ,164

9 Scottish Parliamentary Corporate Body Submission Schedule 2 Net Revenue and Capital Revenue Expenditure Approved Bid Indicative Forecast '000 '000 '000 Recurring Annual Costs Staff Pay 27,412 28,453 29,136 Staff Related and General Costs Property Costs 7,295 7,543 7,724 Running Costs 6,985 7,539 7,719 42,610 44,421 45,486 Projects and One-Off Costs Revenue Projects 3,310 3,350 3,430 Total Parliamentary Service Costs 45,920 47,771 48,916 MSPs' and Officeholders' Costs MSP Pay 12,268 12,670 12,974 MSP Office, Staff and Accom. Costs etc. 17,510 18,000 18,432 Commissioners & Ombudsman Costs 11,592 9,945 10,264 Total MSPs' & Officeholders' Costs 41,370 40,615 41,670 Contingency 1,500 1,000 1,000 Total Revenue Expenditure 88,790 89,386 91,586 Less:- Income (265) (269) (275) Total Net Revenue Expenditure 88,525 89,117 91,311 Capital Expenditure Capital Expenditure 1,250 1,250 1,280 Total Capital Expenditure 1,250 1,250 1,280 Total Net Revenue and Capital Expenditure 89,775 90,367 92,591 Memorandum:- Directly Controllable Parliamentary Service Costs Total Expenditure less MSPs' and Officeholders' Costs 48,405 49,752 50,921

10 Scottish Parliamentary Corporate Body Submission Schedule 3 Finance Committee Briefing December SPCB Net Revenue and Capital The net revenue and capital expenditure of the SPCB is forecast to increase from 89.8m in to 90.4m in, an increase of 0.6m (0.7%) in cash terms. The main elements of this are:- Staff Pay Bid Increase / (decrease) % 27,412 28,453 1, % Staff pay including use of contractors is budgeted at 28.5m, a net increase of 1.0m (3.8%) in cash terms from the approved budget and a 0.3m (1.0%) increase compared to the indicative forecast for. This principally comprises the estimated impact of future pay negotiations and a net increase of 7.8 FTEs (1.5%) in staff numbers. The SPCB s budget submission incorporates an investment in staff resource: - Additional 5.1 new operational posts established in a mix of temporary and permanent resource to allow the SPCB to meet operational pressures and additional work around the new GDPR regulations (Information Management, Chamber and Procurement). Establishment of 4.7 Committee Engagement Unit posts funded through the PO Commission on Parliamentary Reform contingency in. This has been offset with : Removal of 2 temporary posts (1 Assistant Chief Executive and 1 in Media Relations Office) In respect of SPCB staff salaries, the current one year pay deal for comes to an end before the start of the financial year. For budgetary purposes we have made provision for a percentage increase to be applied to pay scales on 1 April Discussions with the TUS will take place in due course, once the SPCB has agreed a negotiating remit. The staff pay budget also reflects the continued investment in the modern apprentice s programme of 202k, supporting young people aged to work in the Parliament whilst earning a qualification; and makes provision for incremental progression within the agreed pay scales. We know from experience that staff turnover reduces the net cost of incremental pay progression. This is reflected in an assumed level of vacancies, which is applied to the staff pay budget as a credit. The vacancy factor is budgeted for at 715k

11 Scottish Parliamentary Corporate Body Submission Schedule 3 or 2.5% of salaries ( - 541k, 2.0%). Staff Related Costs Bid Increase / (Decrease) % (32) (3.5%) The SPCB continues to invest in its staff development to support our people, adapt to emerging changes in the workplace and continuously improve our services. Staff related costs are budgeted at 886k, a decrease of 32k (3.5%) from the current year s budget, reflecting improvements in our approach to learning and development. The staff related costs budget also includes provision for Committee travel and associated costs to support the Parliament to extend its work to communities across Scotland via committee engagement activities. Property Costs Bid Increase / (decrease) % 7,295 7, % Property Costs comprise:- k Rates 3,630 Maintenance 2,310 Utilities 923 Cleaning 583 Other 97 7,543 Property Costs of 7.5m show a net increase of 248k (3.4%) on the budget. Rates, at 3.6m, accounts for almost half of total property costs and is projected to be 117k (3.3%) higher than the budget bid. The budget is based on an estimated rate in the pound which is still to be set. Utility costs of 923k are 5k (0.5%) lower than the budget as we continue to benefit from the use of the competitively priced Scottish Government negotiated contract for electricity and have also continued our efforts to drive down energy consumption for gas and electricity through targeted investment in energy efficiency initiatives and by encouraging good practice by all building users. Maintenance costs are projected to increase by 4.4% from 2,212k in to 2,310k in. The nature of this work is that there will be peaks and troughs over the years in line with FM s 25 year maintenance plan, though we aim to smooth these as much as possible. All other property costs remain broadly at levels for next year.

12 Scottish Parliamentary Corporate Body Submission Schedule 3 Running Costs Bid Increase / (decrease) % 6,985 7, % Running Costs comprise:- k IT & Telephony 1,427 Software Support & Licences 1,882 Printing & Digital Publications 642 Postage & Stationery 586 Service Costs 608 Public Engagement 540 Research Services & Materials 605 Restaurant Services 520 Other 729 7,539 Running costs of 7.5m mainly consist of the SPCB s outsourced contracts for the provision of goods and services and are projected to increase by 554k (7.9%) over the budget levels. The increased costs arise from IT software licences, software support and maintenance, and cloud hosting costs have all increased as we continue to move our IT operating model towards our services being hosted in the cloud rather than via onsite IT provision. Projects 3,310 1,250 Bid 3,350 1,250 Increase / (decrease) % Revenue % Capital 0 0 Total 4,560 4, % The total amount currently incorporated in the draft budget for revenue and capital projects is 4.6m. This is a slight decrease of 88k from the indicative forecast for advised to the Finance Committee last year. The project expenditure budget is utilised to fund both the planned replacement of existing infrastructure (e.g. IT and security systems and equipment) and investment to make improvements to the Parliament s services and facilities (e.g. the development of better digital services and changes to make better use of the building). The project expenditure budget also contains provision to ensure that the Parliament s physical and on-line security is maintained to a robust standard, to counter the constantly developing threats in this area. Projects to be funded in budget: Capital 000 Revenue 000 Description

13 Scottish Parliamentary Corporate Body Submission Schedule 3 Grouped Programmes Business IT/Digital Services Facilities Management 242 1,510 Information technology/digital change projects including telephony strategy and modernisation and continuation of the web and on-line programme ,086 Planned expenditure by FM in line with their 25 year maintenance plan including lift machine and controls renewal. Security Planned replacement and upgrade of the security systems at Holyrood along with estimated project costs. Broadcasting Planned programme to update the technical broadcasting infrastructure. This includes replacement of cameras in Committee rooms 3 and 4 along with upgrading of control areas for these rooms and replace Standard Definition structured wiring with new High Definition. Other Includes five yearly revaluation exercise for annual accounts together with provision to mark the 20 th anniversary of the Parliament. 1,250 3,350 MSP Pay Bid Increase / (decrease) % 12,268 12, % The MSP pay budget for is calculated on the basis that pay will be uprated on 1 April 2019 by the mechanism directly linking MSP salaries to public sector pay rises in Scotland. The budget of 12.6m represents an increase of 402k (3.3%) on the budget. The 2.3% salary increase is taken from the Annual Survey of Hours and Earnings (ASHE) index (published in October 2018) with additional costs of 168k due to additional Cabinet Secretary and Ministerial post costs.

14 Scottish Parliamentary Corporate Body Submission Schedule 3 MSP Staff and Office Costs Bid Increase / (decrease) % 17,510 18, % Members Costs are budgeted at 18.0m. This represents an increase of 490k (2.8%) on the budget and is calculated on the following assumptions. The budget for Members Expenses and the associated limits for provisions within the scheme will be uprated on 1 April 2019 from the agreed level in line with the uprating provisions of the Members Expenses Scheme. Not all members will claim the full entitlement, reflecting our experience of the scheme to date. Commissioners & Ombudsman Bid Increase / (decrease) % 11,592 9,945 (1,647) (14.2%) The Officeholders budget submissions total 9.9m. The officeholders budget submission, totalling 11.6m, included a one-off contingency of 1.75m for the office co-locations taking place in. Excluding this one-off cost in , the Officeholders proposed budget submissions for have increased by 103k (1.0%) and are within the previously advised indicative forecast. The relocation facilitates a rationalisation of accommodation requirements securing cost savings to the public purse in subsequent years. An analysis of the officeholders budget bids is provided in schedules 4a & 4b. Contingency Bid Increase / (decrease) % 1,500 1,000 (500) (33.3%) The appropriate level of contingency is a matter of judgement. From a financial control and governance perspective, it is important to ensure that the level of contingency is related to expectations. Contingency has decreased by 500k since the PO Commission contingency is no longer needed. The costs that this funded are now included in the individual revenue budgets. These include 236k for Committee Engagement Unit staff costs, 50k for Committee Engagement Unit operational costs, 40k for additional staffing in the Chamber Office and 33k for additional staffing in the Futures Forum. The proposed contingency of 1.0m within the overall Corporate Body budget bid is

15 Scottish Parliamentary Corporate Body Submission Schedule 3 to cover:- a) a prudent contingency for emergencies b) potential operational cost pressures, which are not yet confirmed or certain Income Bid (Increase) / decrease % (265) (269) (4) 1.5% The projected income of 269k relates principally to the Parliament shop, and shows a 4k (1.5%) increase against the budget. We also continue to seek opportunities to increase the revenue generated from catering services. Total Net Revenue & Capital Expenditure Bid Increase / (decrease) % 89,775 90, %

16 Scottish Parliamentary Corporate Body Submission Schedule 3 Capital Charges (Schedule 1) Capital charges and non-cash items Bid Increase / (decrease) % DEL Depreciation 10,500 10, % Audit fee % Total DEL capital charges and non cash items AME Pension finance cost (net) Total AME capital charges and non cash items Total capital and non cash charges DEL + AME 10,570 10, % 2,000 2, % 2,000 2, % 12,570 12, % Depreciation on the Holyrood Building and Fixed Plant is calculated on valuation figures as at 31 March 2015 plus increases to asset values which have been estimated using RICS building valuation indices. The pension finance AME charge represents provision for the notional funding costs for the Members Pension Fund arising from the movement of actuarial factors.

17 Scottish Parliamentary Corporate Body Submission Schedule 4a Commissioners and Ombudsman Bid Approved (Note 1) Bid Increase/(decrease) vs approved budget Increase/(decrease) vs approved budget Office '000 '000,000 % Scottish Public Services Ombudsman 4,040 4, % Co-location accommodation (Note 2) (230) (43.4%) Sub total 4,570 4,505 (65) (1.4%) Commissioner for Children and Young People in Scotland 1,247 1, % Scottish Commission for Human Rights % Scottish Information Commissioner 1,565 1, % Commissioner for Ethical Standards in Public Life in Scotland % Standards Commission for Scotland % Sub total before central contingency 9,542 9, % Central contingency for legal action, staffing etc % excluding accommodation project 9,842 9, % Central contingency for accommodation project 1,750 0 (1,750) n/a Total 11,592 9,945 (1,647) (14.2%) Notes: (1) budgets have been restated for comparative purposes for the co-located officeholders (SPSO, CCYP and SHRC) to show accommodation costs centrally. (2) A new line has been introduced for co-location accommodation costs for SPSO, CYPCS and SHRC which includes a reduction for anticipated savings and an initial rent free period in. These accommodation costs for the co-located property will be accounted for through the SPSO's budget and annual accounts.

18 Scottish Parliamentary Corporate Body Submission Schedule 4(b) Analysis of Officeholders budget bids SPSO CCYP CHR '000 Bid '000 '000 Bid '000 '000 Bid '000 Revenue (Note 1) (Note1) (Note 1) Staff Costs 3,408 3, Staff Related/General Costs Property Costs (2) Professional Fees Running Costs Income (80) (80) Capital Total 4,570 4,505 1,247 1, SIC ESC SC '000 Bid '000 '000 Bid '000 '000 Bid '000 Revenue Staff Costs 1,245 1, Staff Related/General Costs Property Costs Professional Fees Running Costs Income Capital Total 1,565 1, Notes: (1) budgets have been restated for comparative purposes for the co-located officeholders (SPSO, CCYP and SHRC) to show accommodation costs centrally. (2) A new line for co-location accommodation costs for SPSO, CYPCS and SHRC which includes a reduction for anticipated savings and an initial rent free period in. These accommodation costs for the co-located property will be accounted for through the SPSO's budget and annual accounts. SPSO - Scottish Public Services Ombudsman SIC - Scottish Information Commissioner CCYP - Commissioner for Children and Young People in Scotland CHR - Scottish Commission for Human Rights ESC - Commissioner for Ethical Standards in Public Life in Scotland SC - Standards Commission for Scotland

19 Scottish Parliamentary Corporate Body Submission Schedule 5 SPCB Statement of Financial Position Non-current assets Holyrood land and buildings 31 Mar 2018 Actual () 31 Mar 2019 Projected () 31 Mar 2020 Projected () 305, , ,971 Other fixed assets 4,121 3,134 2,705 Total non-current assets 309, , ,676 Current assets Inventories Trade and other 1,833 1,833 1,833 receivables Cash and cash 1,450 1,450 1,450 equivalents Total current assets 3,427 3,427 3,427 Total assets 312, , ,103 Liabilities (including current and non-current) (32,801) (32,794) (32,788) Assets less liabilities 279, , ,315 Taxpayers equity General fund 219, , ,192 Revaluation reserve 85,293 91, ,785 Pension reserve (24,662) (24,662) (24,662) Total taxpayers equity 279, , ,315

20 Scottish Parliamentary Corporate Body Submission Schedule 6 Shop Trading Accounts Actual Actual Actual '000 '000 '000 '000 '000 Sales Cost of Sales (1) Net Contribution Direct Salaries (2) Other Direct Costs (3) Total Direct Costs Net Surplus/(Deficit) after direct costs Notes (1) Cost of sales is the cost of items for sale in the shop (2) Direct Salaries have been updated to reflect revised retail function staffing (1 Manager, 1.3 G2 plus allowances and overtime) (3) Other direct costs are expenditure incurred directly in the operation of the shop such as stationery and credit card and cash uplift charges. This statement does not include general overhead costs, e.g. for a proportion of business rates, utility costs and other operational and support costs.

21 FCC/S5/18/31/2 Finance and Constitution Committee 31st Meeting, 2018 (Session 5), Wednesday 12 December 2018 Subordinate Legislation: The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018: SSI 2018/346 Introduction 1. The purpose of this paper is to set out background and procedural information for the Committee s consideration of the following negative statutory instrument The Revenue Scotland and Tax Powers Act 2014 (Ancillary Provision) Order 2018: SSI 2018/346 Purpose of the Order 2. The Order was laid on 12 November and the Policy Note states that its aim is to provide that the sharing of protected taxpayer information (PTI) by Revenue Scotland to the Welsh Revenue Authority (WRA) is a permitted disclosure under Section 15 of the Revenue Scotland and Tax Powers Act (the RSTPA) 3. The Policy Note goes on to explain that Revenue Scotland already has a specific information gateway with HMRC as set out in the RSTPA. The WRA has statutory powers to disclose PTI to Revenue Scotland but reciprocal arrangements are not in place as the WRA did not exist when the RSTPA was enacted. 4. Revenue Scotland can currently share protected taxpayer information with the WRA in tightly limited circumstances for the purposes of civil proceedings or criminal investigation. The policy objective of the Order, therefore, is to allow Revenue Scotland to share PTI in other relevant scenarios with the Welsh Authority, replicating the existing arrangements with HMRC. This would enable Revenue Scotland, the WRA and HMRC to engage in tripartite discussions regarding compliance. 5. Further information on the Order s policy objectives is provided in the accompanying Policy Note which is attached at Annexe A. Consultation 6. The Policy Note states that there is no statutory requirement to consult on the Order and confirms that no consultation has taken place as the instrument does not impose any new burdens or costs on public bodies or business and the information gateway will support the effective operation of devolved taxes. However, the Scottish Government has liaised with Revenue Scotland in the development of the legislation. Data Protection 7. The Policy Note confirms that all personal data shared between Revenue Scotland and the WRA will be subject to General Data Protection Regulations and any other applicable legislation. Negative Instruments: Scrutiny Procedure

22 8. All negative instruments are considered by the Delegated Powers and Law Reform Committee (on various technical grounds) and by the relevant lead committee (on policy grounds). 9. Negative instruments are instruments that are subject to annulment by resolution of the Parliament for a period of 40 days after they are laid. 10. Under Rule 10.4, any member (whether a member of the lead committee or not) may, within the 40-day period, lodge a motion recommending annulment of the instrument, which would be considered by the lead committee. If the motion is agreed to by the lead committee, the Parliamentary Bureau must then lodge a motion to annul the instrument to be considered by the Parliament as a whole. If that motion is also agreed to, the Scottish Ministers must revoke the instrument. 11. Negative instruments will usually appear on the lead Committee s agenda at the first opportunity after the Delegated Powers and Law Reform Committee has reported on them. This means that if questions are asked or concerns raised, consideration of the instrument can be continued to a later meeting to allow the Committee to gather more information or to invite a Minister to give evidence on the instrument. In other cases, the Committee may be content simply to note the instrument and agree to make no recommendations on it. Delegated Powers and Law Reform Committee consideration 12. The Delegated Powers and Law Reform (DPLR) Committee considered the instrument at its meeting on 20 November and agreed that it did not need to draw it to the attention of the Parliament on any grounds within its remit. Finance and Constitution Committee consideration 13. Should the Committee wish to report to the Parliament on the Order, it is required to do so by 21 December. Conclusion 14. The Committee is invited to consider the Revenue Scotland and Tax Powers Act (Ancillary Provision) Order Committee Clerks, November 2018

23 POLICY NOTE The Revenue Scotland and Tax Powers Act (Ancillary Provision) Order 2018 SSI 2018/346 The above instrument was made in exercise of the powers conferred by section section 255(1) of the Revenue Scotland and Tax Powers Act The instrument is subject to negative procedure. Policy Objectives 1. The aim of this instrument is to provide that the sharing of protected taxpayer information by Revenue Scotland to the Welsh Revenue Authority (WRA) is a permitted disclosure under Section 15 of the Revenue Scotland and Tax Powers Act 2014 (RSTPA). Protected taxpayer information ( PTI ) means identifiable information about a person held by Revenue Scotland. 2. At the moment Revenue Scotland has a specific information sharing gateway with HMRC as a result of Para 4(3) of the Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order Likewise, The Tax Collection and Management (Permitted Disclosures) (Wales) Regulations 2017 amended the Tax Collection and Management (Wales) Act 2016 to enable the Welsh Revenue Authority to disclose PTI to Revenue Scotland in connection with a function of WRA. However, there are currently no provisions in place for Revenue Scotland to reciprocate this sharing of information to the Welsh Revenue Authority, reflecting the fact that WRA was only established on a statutory basis on April 1st Revenue Scotland may need to share this information with the WRA in a number of circumstances during the course of business as usual to ensure the compliance of taxpayers in each of their jurisdictions. However, the rules in place under section 15 of the RSTPA are such that sharing of PTI with the WRA is currently tightly limited, which only allow nonconsensual disclosure of PTI for the purposes of civil proceedings or criminal investigation. The Scottish Government s policy objective in introducing this legislation is to allow Revenue Scotland to share PTI in other relevant scenarios with the Welsh Authority, replicating the existing arrangements with HMRC. This would also enable Revenue Scotland, the WRA and HMRC to engage in tripartite discussions regarding compliance. Alternative approaches 4. An alternative approach of taking no action was considered. However, there is potential for tax loss affecting both the Scottish and Welsh Governments without a specific provision for information sharing between Revenue Scotland and the Welsh Revenue Authority to facilitate compliance. Information sharing on individual cases enables joint compliance working primarily to understand taxpayer behaviours and to identify patterns and potential compliance risks. Liaison is also seen as desirable in respect of specific cases where both the Scottish and the Welsh devolved taxes apply, to ensure consistency in the provision of an opinion or an enquiry decision across all UK jurisdictions.

24 5. Whilst the Scottish Government aims to take a considered approach to legislative amendments for all the devolved taxes, the Scottish Government s view is that it would be prudent to take this legislative action to address this specific issue. Consultation 6. There is no statutory requirement to consult on this instrument, and on this occasion the Scottish Government has not done so. The rationale for this is that the instrument does not impose any new burdens or costs on public bodies or business and the information gateway will support the effective operation of devolved taxes. The Scottish Government has however liaised with Revenue Scotland in the development of this legislation. Effects on equal opportunities, human rights, island communities, local government, sustainable development etc Equal opportunities 7. The Scottish Government has considered the impact of this legislation on the equalities agenda and does not expect that the provisions within the Order will have any negative impact on equality groups. The Order will apply to individuals who are already impacted by the Revenue Scotland and Tax Powers Act. Any impacts arising from revised tax returns, guidance or other documentation, or IT or other systems relating to the supplement will be a matter for Revenue Scotland in terms of its duties under the Equality Act Human rights 8. There are not human rights implications emerging from this Order. The Order will apply to individuals who are already impacted by the Revenue Scotland and Tax Powers Act, which already complies with the European Convention on Human Rights (ECHR), as noted in the Policy Memorandum for the Revenue Scotland and Tax Powers Act Island Communities 9. This Order is expected to have no disproportionate effect on island communities. Local government 10. The Order will have no impact on local government in Scotland Sustainable development 11. This Order will have no impact on sustainable development in Scotland Data protection 12. The Scottish Government has considered the potential impact that this legislation would have on data protection. The implementation of this Order is an operational matter for Revenue Scotland. This instrument should not be interpreted as removing or reducing the existing legal obligations or responsibilities of either participant, for example, as data controllers under the

25 Data Protection Act 1998 (DPA). All of the personal data shared between Revenue Scotland and the Welsh Revenue Authority is subject to General Data Protection Regulations (GDPR) and any successor domestic legislation, any other applicable domestic and EU law. 13. Information disclosed by Revenue Scotland to the Welsh Revenue Authority, or by the Welsh Revenue Authority to Revenue Scotland, should be adequate, relevant and proportionate to the purposes in hand, and should be transferred in a secure manner, in line with the applicable provisions of the Revenue Scotland and Tax Powers Act (Scotland), the Tax Collection and Management (Wales) Act and GDPR. Financial Effects 14. The Minister for Public Finance and Digital Economy has confirmed that no BRIA is necessary as the instrument has no financial effects on the Scottish Government, local government or on business. 15. Revenue Scotland will absorb any impacts arising from information-sharing activities as part of their on-going operational costs. There will be no added financial implications for the Scottish Government. Scottish Government and Financial Sustainability Directorate 8 November 2018

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