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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 3 November 2025
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Displaying 3168 contributions

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COVID-19 Recovery Committee

Pre-budget Scrutiny 2023-24

Meeting date: 22 September 2022

John Mason

My question is more about how that is done rather than necessarily about where the money is spent, which Dr Hardt spoke about earlier. I would have thought that, for example, our spending on education and housing and our provision of clean water are all for human rights, so is that not already happening?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

There has been a lot so far, so I will try to build on that. The convener asked a question about data being locked up, which I am also interested in. Can you expand on that and can you give us an example of data that is not available and how, if it was, it would help the economy or whatever?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

I am still trying to get my head around this; I will give it another go.

If information about community centres and suchlike was more available, is it possible that more community organisations would be set up?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

You mentioned full cost recovery for planning and building control. Are some councils not recovering their full costs? Will you give a bit more detail about how the system works?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

It would be helpful to me. Thank you.

We have discussed balance a lot. Towards the end of the COSLA submission, you mention transparency. How do we strike the right balance between transparency and flexibility, which COSLA also mentions?

Sorry, Mr Manning, I have not asked you a question, so maybe I should put this one to you. Ring fencing makes things easy, in a sense—I am not saying that I agree with ring fencing—in that it enables us to follow the money and see where it has gone. People ask MSPs how much is spent on education and so on. If we give South Lanarkshire Council extra money, which it splits in different ways, there is flexibility, but is transparency reduced?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

That is okay. Does the David Hume Institute have a view?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

You raise the issue of preventative spend, which the committee has done quite a lot of work on. We are all sympathetic to it but struggle with how to put it into practice, if we have no extra money at the moment. I take the point in paragraph 7 of your submission that education, housing and employment are key things that can prevent problems and reduce demand on, say, the NHS or other more reactive services.

Do you have suggestions as to how we balance that? We are continually shown the waiting time for accident and emergency at hospitals, which is a big figure that we all get excited about. If we put more money into that, there is less money for housing or whatever. Do you have suggestions on how to get the balance right?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

Does anyone else want to come in on that question? No. I realise that it is a sensitive issue.

We have already mentioned the interaction between income tax and corporation tax and the idea that people might incorporate. In the Chartered Institute of Taxation’s submission, Charlotte Barbour, you also mention various other taxes such as capital gains tax and national insurance. There is a whole package in there. If more of those taxes were to be devolved, we could presumably come up with a more joined-up system. I read a Reform Scotland paper about tax—published in June, I think—that was quite interesting. Is it the Chartered Institute’s argument that the position should be a bit more neutral, so that, if somebody incorporated, that should not make any difference? For example, they might put their profits into shares, which are subject to capital gains tax, but all the taxes on any kind of income could be set at the same rate—I think that some countries do that.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

No—absolutely. I will raise another point that may be linked. The David Hume Institute talks about

“the size of the envelope”

and

“growing the tax base”

Are you also thinking widely? Do you mean income-based taxes, land-based taxes or other taxes?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

Will you expand on that a bit more? When you refer to the size of the envelope, what is the envelope?