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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 4 May 2021
  6. Current session: 13 May 2021 to 7 November 2025
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Displaying 3195 contributions

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Social Justice and Social Security Committee

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

Meeting date: 21 March 2024

John Mason

Ms Collie, do you want to say a final word on that? If we speed up decisions, there is a risk that we will have poorer decisions.

Social Justice and Social Security Committee

Extra Costs of Disability

Meeting date: 21 March 2024

John Mason

I was struck by figure 1 on page 4 of our briefing, which showed that transport costs, in particular, were quite starkly different, which follows on from Jeremy Balfour’s point. It was very interesting that spending on transport costs in the highest income group—if I am reading it correctly; I am looking at the blue line—has fallen the most dramatically. One of your themes seems to be that disability affects a lot of different people in a lot of different ways. For example, some disabled people can still drive and some disabled people cannot. Presumably, that is a major factor because, if you have to give up your car, your costs are going to drop dramatically.

However, you also make the point that spending does not equal need. I am guessing that some disabled people who would be able to drive just cannot possibly afford a car. What is the data on transport telling me? Is it telling me that there is a great need that is not being met, or is it telling me that the concession card system is so good that people do not have a need that results in a cost?

Social Justice and Social Security Committee

Extra Costs of Disability

Meeting date: 21 March 2024

John Mason

You said that there is a split between whether people’s activities are affected a lot or a little. Is that too basic? Do we need to go into a lot more detail on that?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

I understand that, although it seems that it might be the same people who are illegally quarrying and illegally taking landfill. Presumably, SEPA could pass that information on even if it is not required of it.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

I cannot remember exactly which witness it was, but at least one made the point that they did not see that written down in the bill. However, you have made a strong commitment today, which is helpful.

The Law Society of Scotland talked about further amendments in relation to issues that are not already in the bill. I assume that your officials will have followed that up. Some of it becomes quite technical, but the Law Society had hoped to see amendments in the area of LBTT group relief and Scottish share pledges. I think that the Government said in the past that it would legislate in that area. Did you consider that, and could it be in the bill?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

SEPA has been mentioned, and I understand that it is very much involved with landfill tax. Indeed, I know from my constituency experience that that is the case. However, it appears that SEPA does not have a formal role in relation to the bill. Can you say why that would be, or is it not necessary?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

You have said once or twice that there would be consultation before the introduction of any regulations, which is good. However, I do not think that the bill says that there must be consultation.

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

Let us move on. The convener made the point that there was no consultation on part 2 of the bill. The committee has previously had evidence—when we looked at AI and other things—that there are risks with automation. For example, individuals might get caught out and make a minor infringement, but the system might send them a huge penalty, which might not happen if there was human intervention or human checks. What are the plans for automation, and can you assure us that there will still be a good level of human oversight?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

When you say that it is “under consideration”, does that mean that it could come in at stage 2?

Finance and Public Administration Committee

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

Meeting date: 19 March 2024

John Mason

We hope that the cost will not be huge, but I still think that the principle whereby we end up paying for both the new tax and the old levy is unfair. Was that point raised at all during the fiscal framework discussions last summer?