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: 25 October 2022
John Mason
The convener mentioned VAT. You said that the UK Government or HM Revenue and Customs would take a decision on that and that you were aware of what was going on. I want to press you on that. Regardless of what HMRC decides to do, is it possible to design a set-up that will mean that we do not end up having to pay VAT? With the police and fire services, we got into a situation in which Westminster, or HMRC, was being inflexible and we ended up paying VAT, which we would not otherwise have had to pay. Is it possible for you to design a system whereby we will not have to pay VAT, regardless of what Westminster decides?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Could you not rule out VAT being paid because we will design a system that fits in with what HMRC wants?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
I will leave it at that, convener.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
I will let you all come in in due course.
One argument for the new system has been that it would bring more consistency. It has also been suggested that the system would become more like the NHS, which is a national organisation. However, it strikes me that the NHS can be quite inconsistent. All the health boards do things differently, every general practitioner practice seems to do things differently, and so does every dentist and optician, as they are all private. There is quite a mixture in the NHS. If we move to a national care service, will it be more consistent than what we have now, or will there simply be a different kind of inconsistency?
11:45Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Do we know how many care homes there are in Scotland? I assume that there must be hundreds.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Is there a wide variety of legal set-ups that we could have for the care boards?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
That means that the financial memorandum contains quite a lot of assumptions. As you work on and develop the bill, how will the Parliament and the committee be able to keep an eye on things? As has been pointed out, we will look at an FM in quite a lot of detail, but we do not often see much of the detail with regard to secondary legislation. How can the committee and the Parliament look at that?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Would you provide that information, say, every quarter or when you reached a significant stage? Would you do that by updating the financial memorandum?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
That has been included in the financial memorandum.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Thank you very much.
Another point raised by COSLA and others is that the present care service is funded partly by Government grants and partly by council tax and so forth. If, for example, a council spends £100 million on care services—I am just using round figures—£80 million of that will come from grants and £20 million will be raised locally through council tax. When the transfer happens, will the Government take the £80 million or the £100 million away from the council?