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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. Current session: 13 May 2021 to 3 October 2025
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Displaying 3048 contributions

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Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

What about work on air departure tax?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

Might it be five years, or 10 years?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

One part of the report says:

“The Scottish Government remains committed to fulfilling Smith recommendations”,

which includes VAT,

“but must also protect the Scottish budget from unnecessary levels of risk.”

That is fine, but I thought that you might have said, “We are forgetting VAT—we have agreed with the UK Government that that is not happening.”

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

It is helpful to get that clarification.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

Public sector reform has already been mentioned, and I think that the assumption of us all is that it will reduce the workforce, costs and so on.

Last week, we debated the Tertiary Education and Training (Funding and Governance) (Scotland) Bill at stage 1. It moves things around, mainly from Skills Development Scotland to the Scottish Funding Council, and the financial memorandum says that it is going to cost £33 million. I was encouraged to find, last week, that that figure had come down to £22 million, but it still seems like a lot of money to rearrange the furniture and, indeed, seems to be going in the opposite direction of what we thought was going to happen, which was to reduce the number of public bodies, the workforce and so on.

How do those things tie together? Is the bill a bit of an outlier, or is it a sign of things to come?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

It is good that the £33 million has come down to £22 million, but everyone, including Mr Macpherson, has accepted that that is not the final figure and there are still some uncertainties.

Another interesting point that came up in the discussion on the bill is that, as Skills Development Scotland is losing or—I should say—transferring a lot of its work to the Scottish Funding Council, SDS subsequently plans to make some of its staff redundant, which will cost between £4 million and £8 million. That was a bit of a surprise as it was not in the financial memorandum, but it subsequently appeared in the Government’s letter responding to the stage 1 report.

It strikes me as slightly odd for an organisation to plan to transfer many of its staff who work on a specific task, which is apprenticeship funding, to then be left with too many staff at the end of the process. It is not your issue, cabinet secretary, but it makes me think that there are bits of the public sector that may have too many staff and where savings could be made, but that there are other areas where that does not apply.

I do not know whether you or Ivan McKee consider SDS to be a front-line service. Are we looking at making savings across the board, or do you feel, as I am beginning to, that there are more savings to be made in some areas than in others?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That was a short answer to my question. I will move on to a few other points.

The convener has already asked you about the proceeds of crime. The fiscal framework outturn report and other documents note that discussions are on-going and that different things are still being looked at. One issue is the block grant adjustment for the aggregates tax—is that progressing?

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That is exactly my point—the convener takes the words out of my mouth. I think that the cabinet secretary had indicated before that it would not happen, so I am surprised that it still features as a possibility in the report.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That is helpful. We will look forward to what is coming.

As has already been noted, most committee members were in Lithuania last week, but those of us here had a good debate at stage 1 of the bill and a number of members agreed that either the Education, Children and Young People Committee or our committee needs to look at the financial memorandum more carefully.

Finance and Public Administration Committee [Draft]

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That sounds good. It is encouraging that it is progressing. How about bonds? Are they still being looked at, and is that work progressing?