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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 5 May 2021
  6. Current session: 12 May 2021 to 24 May 2025
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Displaying 2623 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

John Mason

There was a suggestion from at least some people who wrote to us that the definitions could be wider and that products are being missed and are not being taxed under the current definitions. Does any of you feel that that is the case?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

John Mason

Would you go as far as to say that we could have different rates? Say in the Western Isles, if virgin material has to be used, there could be a lower rate whereas, in the central belt, where there is a choice, it should be a higher rate?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

John Mason

So you have no position yet on whether you want a national rate or local rates.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

John Mason

Fair enough.

I will move on to an issue that I was initially surprised about but that I am perhaps understanding now. I thought that the tax would have been applied at the point of production at the quarry, rather than when the material is put into use. Obviously, it would cause a huge problem with the rest of the UK if we had different systems, but what is the logic of having the tax at the point of use or commercial exploitation, rather than at the source?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 5 March 2024

John Mason

On the question of definitions, such as the meaning of “commercial exploitation”, we are sticking closely to the UK rules. Are you all comfortable with that?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

I have not checked back to see what the percentages were but, obviously, pay is going up 7 per cent or thereabouts. Some of these are quite small amounts, but it is the principles that I am thinking about.

Paragraph 26 talks about £4.75 million for the Covid-19 inquiry. It concerns me a little with some of these inquiries that the costs can run away, which I think happened with the Edinburgh trams inquiry. Is there a control on such inquiries, or is it very much up to the person leading the inquiry what the costs end up being?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

We have discussed capital expenditure and borrowing. I note that paragraph 89 says that

“The improved position has allowed the Capital Borrowing requirement to be reduced, by £150 million from £450 million”,

which means that the plan is to borrow £300 million, although that could still vary by the end of the year, presumably.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

On the financial transactions money, I think that £53 million is being deferred to 2024-25. Will you explain to us what impact that will have? If I am not mistaken, some of that was used for housing in the past.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

That could mean that there is a little bit of leeway for SNIB and housing next year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Thank you. My final point is about paragraph 101, which covers the Scotland reserve. The idea is that

“over time the Scotland Reserve could become more of a genuine reserve of funds.”

That would allow us to save a bit. However, at the moment, as the Government has pointed out, there is just not the leeway to do that. Do you anticipate that we might be able to put money aside at a future point, or do you think that the pressure to always spend as much as we can is too great?