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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 13 July 2025
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Displaying 2881 contributions

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Education, Children and Young People Committee [Draft]

Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Stage 1

Meeting date: 21 May 2025

John Mason

That is fine. The table on page 4 of the financial memorandum lists various figures and 2026-27 looks like being the most expensive year. The cost of the bill for that year is shown as being between £2.2 million and £4.3 million. First, I am interested in your thoughts on those figures. I know that we have already talked about the number of staff transferring, so that would be a factor.

Somewhat more scarily, the pension shortfall payment is shown as being between £1 million and £23 million. The financial memorandum does not even pretend that that is an estimate. It is meant to give an estimate but it gives only an “illustration”, as the authors call it. Can you give me your view on that? Then perhaps I will ask you about something else.

Education, Children and Young People Committee [Draft]

Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Stage 1

Meeting date: 21 May 2025

John Mason

I am sorry to keep interrupting you. You rightly say that pensions have already been touched on, but that is the figure that scares me the most because it is so big. My understanding of TUPE—and I have only a limited understanding—is that someone should not lose out when they transfer. They should be either the same or better off. I was a bit surprised by the suggestion that the pensions would be backdated as if the person had already been in the SFC for five or 10 years or whatever. Is that fixed or is that area uncertain?

Education, Children and Young People Committee [Draft]

Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Stage 1

Meeting date: 21 May 2025

John Mason

That is probably relatively smaller compared to the pension question.

Education, Children and Young People Committee [Draft]

Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Stage 1

Meeting date: 21 May 2025

John Mason

I could probably go on, but I will leave it at that. Thanks, convener.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

John Mason

The convener mentioned pay policy. There was criticism previously that you had not spelled out your pay policy. This year, you did—from memory, it is 9 per cent over three years or 3 per cent for one year, but the national health service has quickly settled for a two-year deal of 4.25 per cent and then 3.75 per cent. Where are we going with this? It seems that the pay policy sets a basis for discussion but that people then negotiate beyond that.

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

John Mason

I think that, when they do a bit of pre-budget scrutiny and report back, some committees wonder whether it really has an impact on the Government. However, linked to that, there is the idea that committees should look at financial matters throughout the year, which, I presume, would have an impact. Can you say something about the impact that committees are having on the Government in that regard?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 20 May 2025

John Mason

I declare an interest in that I am a chartered accountant. I think that some of my colleagues charge by the hour.

I was going to draw a kind of comparison. A company’s accounts have to be audited, and I think that most people would say that, although auditors get it wrong at times, they are independent. However, the financial arrangements for companies are very different. There is a legal requirement for financial accounts to be submitted, usually within nine months or thereabouts, and audited. In the case of banks, the timeframe is even shorter than that. I come from that background and might be biased, but do you think that there is scope for an audit of a public inquiry? That would still be independent. You spoke about finding the balance between independence and controls. Could the legal side learn from the accountancy side?

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 20 May 2025

John Mason

I understand that you were involved in the inquiry in Jersey because, although you were an outsider, you are an expert in that field. I would have thought that, in a specialised area such as medicine, there would be a strong argument for having a medical person rather than a legal person in charge of the inquiry.

Finance and Public Administration Committee [Draft]

Scottish Public Inquiries (Cost-effectiveness)

Meeting date: 20 May 2025

John Mason

Maybe I should have known that. Was blame part of your conclusions? As you just said, some people expect that. Does that vary among public inquiries in that some would attribute blame while others would not?

Finance and Public Administration Committee [Draft]

Scottish Budget Process in Practice

Meeting date: 20 May 2025

John Mason

You will have 14 days between 11 and 25 June. That is not very long, and I presume that things need to be printed and all that kind of stuff. Will you be able to do all that work in 14 days?

10:30