Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, if he will undertake a cost-benefit analysis of maintaining a third HM Revenue and Customs (HMRC) office in Scotland, north of Glasgow and Edinburgh, by exempting the Ruby House office in Aberdeen from the proposed HMRC office closures.

HM Revenue and Customs (HMRC) established a clear set of location principles to determine where to site its regional centres and considered these principles alongside the impact on its people. Its Locations Programme will bring teams together in large offices, enabling them to work together to maximise tax revenue and tackle fraud and evasion irrespective of where it occurs.

HMRC is confident that the regional centres in Edinburgh and Glasgow, together with its specialist site at Gartcosh, will serve the whole of Scotland effectively.