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Seòmar agus comataidhean

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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Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

What about the rest of the bill, apart from aggregates tax? Would that be cost neutral, do you think?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The final area that I want to touch on is whether Revenue Scotland will be able to do more automation. It has got a few people a bit concerned—what if the computer just churns out penalties and all that kind of thing? I get cases where somebody has underpaid council tax by a penny and they get some horrible letter threatening them with all sorts of penalties; there is a danger of a lack of human interaction. Do any of you have concerns around that?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Okay. I will leave it at that.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The Chartered Institute of Taxation thought that there might be a bit of confusion when we start off with the new tax, because operators who are used to the UK tax will suddenly have to deal with either both taxes or only the Scottish one. How will you raise awareness in the industry?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I have to say that HMRC has a bit of a reputation for doing that.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I am sympathetic to that suggestion, but I will leave my colleague Liz Smith to ask you about it, as that is her baby on this committee.

On the actual rate, which you have mentioned, I accept that you are not experts on aggregates, but I note that one of the bill’s aims is to encourage recycling to ensure that we take less out of quarries and reuse things more. Do you think that matching the UK rate is a good idea, or would it be a problem if we did not?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

That is helpful. That point is wider than what we are looking at today, but that is interesting. Ms d’Inverno, would you like to come in?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

We have not touched on some other things that the Law Society of Scotland suggested with regard to what is not in the bill. I confess that I do not fully understand LBTT group relief and Scottish share pledges. I think that you are looking for amendments or saying that something else could be in the bill. Do you have amendments ready to go that members might be willing to lodge?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The bill seems to me to be quite wide ranging, so I am surprised that anything is ruled out. Fair enough—we can take advice on that.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Is that what the go-live events from 26 January to 26 July are for?