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Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 1200 contributions

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Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

I absolutely respect that. I do not want to fall foul of the convener, whose community it is, and it obviously benefits the community. However, at the end of the day, that money goes to Gordonstoun as a school and as a business.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

I am not denying any of that; I am just saying that, as a business, it makes a profit from those activities. They add to the school’s profit margin.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

That is perhaps a better description, but it is fair to say that that money goes to its surplus, in part.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Would that be true of Kilgraston as well? I am not au fait with that example—colleagues will have better knowledge of it than me—but would you say that that was a similar issue?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Thank you. I have apologised to the convener that I need to leave the committee early. That is not a reflection on anyone’s evidence, and I am very happy to take Lorraine Davidson’s offer of a further conversation. Today’s evidence has been useful and I am grateful.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Good morning. Ross Greer has covered much of my line of questioning. However, I am interested in the comparison that has been made this morning between England and Scotland and in the contention that the independent sector in Scotland is not the same as the sector in England. Eton and Harrow were mentioned in particular. On reflection, would the witnesses accept that that is perhaps not a helpful comparison, given what Mr O’Neill said about trying to communicate better the nature of the sector in Scotland? We heard from Mr Greer that there clearly are independent schools in Scotland that can be compared directly to places such as Eton and Harrow in terms of fees. Do you have such comparative information readily available? Have you done a comparison that would prove your point that the Scottish sector is not the same as the English sector? That is my first question. Secondly, do you have any reflections on the wider point that Mr O’Neill made about communication?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

When you say history, do you mean the financial history?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Sure. You have helpfully moved me on to another area. You have referenced the Cedars school a number of times this morning. At one point, you said that probably nobody knew about Cedars. Obviously, I have represented West Scotland for five years, so I have been aware of the issues at Cedars. Would you accept that Cedars had financial difficulties prior to the VAT policy coming in?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Cedars was already struggling to attract pupils. That was one of the problems. I think that there were 75 pupils in 2023 although it had capacity for 120 pupils. There were a number of issues over many years that I will not go into, but there were clearly financial issues. As I understand it, the church was subsidising much of the work of the school. Is it your view that Cedars would still be here if it were not for the 20 per cent VAT? Is that the contention?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

On the Cedars issue, Lorraine, you said that the closure put pressure on state schools in Inverclyde—or that is what I took from your comments. I recall that, at the time, my colleague Martin McCluskey, who is a member of Parliament, asked Ruth Binks, the director of education, directly whether there was capacity in Inverclyde schools to support those young people and what the ASN provision would be. She confirmed that there was indeed capacity in Inverclyde and that there were plans around ASN. Will you clarify what you meant?