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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 5 August 2025
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Displaying 2881 contributions

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Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

I will stay within the 22 minutes that you took.

Paragraph 18 talks about some overspends or additional funding for the Scottish Children’s Reporter Administration, the Scottish Social Services Council and Children’s Hearings Scotland. I do not know whether that is just strictly because of pay increases or whether there are other factors. As I think you know, the committee has been concerned about the number of commissions, commissioners and semi-separate organisations and I would be concerned if the costs of those were slipping.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

John Mason

So you are not arguing that a particular product should be taken out or anything like that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Okay.

We have already mentioned prisons. Paragraph 47, on the justice and home affairs portfolio, talks about the reprofiling of capital for HMP Highland and HMP Glasgow. Is it your expectation that there has been such high inflation in construction costs that that might come down, so we could save money in the long run, or is it the case that, if we reprofile, the costs will inevitably go up?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Although the target is to borrow £450 million, which I think is the maximum that we are allowed to borrow annually, it is likely that we will end up slightly below that each year.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

It sounds as though it is not a lack of willingness on their part, but also that they are a wee bit in the dark. Sometimes we get announcements at Westminster that the UK Government will spend £100 million on X—it came up quite a lot during the Covid pandemic—but we do not know whether that is new money, in which case we get a share, or it is a reallocation of existing money. Is that part of the problem as well?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Not every paragraph.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

That is helpful in allowing us to understand the position that you are in as well.

When we get to the end of the year and there is an overspend or an underspend, I look at it to see whether it is around 1 per cent. If it is around 1 per cent, I have to say that I think that that is very good. I know that the numbers are very big and that 1 per cent is quite a big number, but I think that for most of us, in our own personal spending, we would never get it within 1 per cent. Most businesses would not get within 1 per cent. That is just by way of comment.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

John Mason

Mr Doak, you are not all that enthusiastic about the tax, anyway, so I presume that you do not want anything to be added.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

John Mason

Mr Sharma, COSLA argues that there should be certain exemptions for local authorities.

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

John Mason

Has the experience been that any material has gone missing between the point of production and the point of exploitation? I am an accountant, so it seems neater to me to use the point of production, because you know where the quarry is. When something leaves the quarry, that is easy to measure, but goodness knows where it might go for exploitation.