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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 April 2026
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Displaying 3697 contributions

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Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

I thought that might be the case.

As the convener mentioned, you have a target of 1 per cent of total revenues going to administration. Your admin costs went up from 0.87 per cent of revenues the previous year to 0.93 in 2024-25. I take your point that you are preparing for new taxes, and, as the convener also said, we will discuss the building safety levy in the next part of this meeting. However, even though the levy will be quite small, is it liable to push you over the 1 per cent?

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

I am reluctant to get into that topic now, as the convener might want to keep it for later.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Somebody might ask you the same question next year, but it will not be me.

My final point is on cybersecurity. Your report lists 13 risks, and number 11 is cybersecurity. I do not know whether those are in order, but that seems to be quite low down.

Finance and Public Administration Committee

Revenue Scotland

Meeting date: 18 November 2025

John Mason

That is perhaps reassuring. Are you reasonably relaxed about that risk?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

That is fine—I can ask the minister about that.

One of the differences between this and the UK system is the timing of when people declare and/or pay. Have you been involved in those discussions? From an efficiency, or practical, point of view with regard to collecting the tax, is the time that we are proposing for declaration and payment good?

Finance and Public Administration Committee

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

The English system—which, if I understand it correctly, does not provide developers with a certificate unless they have paid—seems quite draconian, if you like. However, it is also quite definite. It would seem to imply—to me, at least—that, if a developer wanted to sell a building, they would have to pay the tax. Is our process a bit less certain?

Education, Children and Young People Committee

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

When we visited Donaldson’s on Monday, we got the impression that, because various local authorities, especially those in the east of Scotland, pay for young people to be sent there, the relationship is primarily with the original authority—

Education, Children and Young People Committee

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

The convener has touched on this next point, but it strikes me that, if there is a problem in a particular school but it reports to 10 different local authorities because the kids come from 10 different places, it might be difficult to pick up that problem, whereas, if the school has to report to the local authority where it is located—it might have to be both—that local authority might be able to pick up on the fact that there might be a bigger problem.

Education, Children and Young People Committee

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

On that point, should we aim for reporting either within 24 hours or by the end of the school day, although with room for exceptions, because the point has been made that some parents might react badly if their child has been in trouble?

Education, Children and Young People Committee

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

At the moment, an independent or grant-aided school does not have much of a relationship with the local authority where it is located, does it?