The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3697 contributions
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I will ask you my other question then come back to the Unite folk. I think that the Scottish Fiscal Commission has said that the impact will be less than £5 million in lost LBTT. Therefore, it is not commenting further because that is a relatively small amount compared with the whole Scottish tax take. That £5 million of lost LBTT is fairly definite, whereas any money coming in is fairly uncertain. Does it concern you that, if we go ahead with the scheme, public services will have to face a cut to match that?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
That does not necessarily reflect the economy or anything like that; it is much more to do with just individuals.
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
The final thing that I want to touch on is the fact that the total number of taxpayers has increased by 5.1 per cent, if I understood that correctly. Perhaps linked to that, the immigration numbers were higher than expected, with immigration from the rest of the world rather than from the European Union. Can you say anything about that?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I just want to touch on some of the minor taxes, although I accept that their impact is much less. Someone commented that house prices are unpredictable and had risen more than was anticipated. Was that just purely because of the inflation factor?
10:15Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
The bigger question is about social security. We now understand that the Scottish Government is generally nicer than the UK Government and so is more generous in handing out social security. Is that built into the system now? You seem to have slightly underestimated how much was going to be paid out each year.
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I have the same two questions for Mr Thomson. Are you concerned about the timescales, or is that not a factor for you?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I am going back to some of the predictions and forecasts that were made, both by you and by the OBR. I accept that the war in Ukraine was probably not predictable—although some experts in the field might say that it was—but neither the Fiscal Commission, the OBR nor wider society saw the rise in inflation coming. In retrospect, should we have been able to predict that inflation was coming?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I will move back to income tax to carry on with some of the points that have already been raised. I get the point about higher earners and self-assessment. If people are self-employed, they might not know what their earnings will be for a year, let alone anyone else knowing. However, the earnings of higher earners such as the chief executive of a council or someone like that, who, I presume, will be in the self-assessment category, would be quite predictable. Are they just swamped by the ones that are unpredictable?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
Is the self-assessment money in Scotland more volatile than that of the rest of the UK, or are we not sure about that?
Finance and Public Administration Committee
Meeting date: 5 September 2023
John Mason
I suppose that I expected people to move up the tax bands as the limits were frozen, but I was a bit more surprised that the total number of taxpayers had increased.