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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 3 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

The Chartered Institute of Taxation made the point in its written submission that there could be double penalties in some situations. For example, both a quarry operator and a customer could be subject to a penalty of 100 per cent of the tax that is claimed. The institute felt that it would be a bit harsh to penalise both by that amount.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I will raise a few issues to do with part 2 of the bill. One provision would give the Scottish ministers powers to enable Revenue Scotland to undertake more automation. Can you say anything about that and what protections there would be? Some people like having a bit of face-to-face and personal interaction, as well as making use of computers.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Okay.

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Okay. Thanks.

Ms Young, if we throw in “good reason” and “exceptional circumstances” all over the place, will that cover all eventualities, or will it just make it all very vague?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

That is an extremely helpful answer.

I will move on to Ms Connock and widen out the question. We are asking whether the balance is right between value for money on the one hand and human rights on the other. Mr Clancy raised the point that, if the system was entirely voluntary, nobody would give any information. Are there enough safeguards in place? Do you have anything to say on that, Ms Connock?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Do our other three witnesses have any comments?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Would the counter to that not be that Social Security Scotland is built on different foundations? Given that it is meant to be a more caring system, does there have to be so much checking?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

That was helpful. Mr Clancy, do you want to say a final word?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

I will press you on that. What is the logic for backdated payments? I can see why a funeral payment, which is a one-off payment, would need to be backdated. However, if the payment is for food or heating, that issue has already passed, as it were—the person has already gone without food or heating. What is the logic of a backdated payment in such circumstances?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Mr Clancy, from a legal point of view, should people always be entitled to late payments, and should there be a limit to how far back they can go?