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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 4 May 2021
  6. Current session: 13 May 2021 to 7 November 2025
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Displaying 3195 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 downside is that the recycling industry is disadvantaged in many ways. There is very little incentive to recycle, because it is cheaper for people just to get stuff out of the quarry.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I accept that—fair enough.

Mr Brown, you have already talked with the convener about certain difficulties with pinning down when the aggregate is actually used, as that could happen somewhere else in the UK or even beyond. Would it have been better to tax things at the source so that it became payable when the stuff was taken out of the ground?

10:00  

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

We might well take that issue up with others.

ICAS—and I meant to declare my membership of that organisation—makes a point about the lack of awareness of Scottish taxes. Who do you think should be doing something about that? Is it the media’s fault, because they just ignore Scotland?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Even though no one will watch them either. [Laughter.]

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?