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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 2 August 2025
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Displaying 2881 contributions

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Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

You are starting on the issue that I was going to ask about next.

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

No, I am delighted.

The Government’s argument is that, if it makes the process voluntary and does not go back to the recipients of the payments, the information will be too vague and we will not be able to find out whether there has been error or whatever. Can it be done in another way? Could a test and learn system do that?

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

What did I say?

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

Witnesses—right.

Does either Mr Smith or Ms Henderson have any thoughts on what the Government or Social Security Scotland could do other than the proposed approach? Is there a better way of auditing?

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

I kind of agree with you. As I understand it, for auditing, on the whole, we do not always have to go to the customers. If we are auditing a shop, we do not speak to the customers; we audit what is in the shop.

Unless Ms Henderson wants to add anything, I will go back to Ms Andrews, who had another point.

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

That is me done, convener. Thank you.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The downside is that the recycling industry is disadvantaged in many ways. There is very little incentive to recycle, because it is cheaper for people just to get stuff out of the quarry.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I accept that—fair enough.

Mr Brown, you have already talked with the convener about certain difficulties with pinning down when the aggregate is actually used, as that could happen somewhere else in the UK or even beyond. Would it have been better to tax things at the source so that it became payable when the stuff was taken out of the ground?

10:00  

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

We might well take that issue up with others.

ICAS—and I meant to declare my membership of that organisation—makes a point about the lack of awareness of Scottish taxes. Who do you think should be doing something about that? Is it the media’s fault, because they just ignore Scotland?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Even though no one will watch them either. [Laughter.]