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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 5 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: 5 March 2024

John Mason

Do you have views on that, Mr Neill?

Finance and Public Administration Committee

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

Meeting date: 5 March 2024

John Mason

Thank you. I will leave it at that.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Do they have complete autonomy?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Costs could go up further or they could go down a bit—we just do not know.

11:00  

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Mr Mackay has just told us that the financial transactions money mainly goes to SNIB and housing. Does that there will be a bit more leeway next year, or is that already built in to the budget?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

That is helpful. That is something that we will return to.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

Going back to some of the stuff that has already been touched on, I was interested in a phrase that Scott Mackay used earlier:

“based on discussions with the Treasury”.

I had imagined—obviously wrongly—that in England they spend £100 million on the national health service and then we get £8 million or so as a consequential. I had imagined that it is all factual, the figures are there and it is automatic. The phrase

“based on discussions with the Treasury”

suggests that it is a lot more subjective than that. Is that because the Treasury itself does not know what the spending in England is? For example, it does not know whether the NHS will overspend or underspend a bit, and that in itself will impact on us. Is that part of the problem?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 March 2024

John Mason

I fully agree with that.

I will move on to some specifics. I am going through the guide, so hopefully the paragraphs match.

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?