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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 4 May 2021
  6. Current session: 13 May 2021 to 8 April 2026
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Displaying 3697 contributions

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Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That was a short answer to my question. I will move on to a few other points.

The convener has already asked you about the proceeds of crime. The fiscal framework outturn report and other documents note that discussions are on-going and that different things are still being looked at. One issue is the block grant adjustment for the aggregates tax—is that progressing?

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That is exactly my point—the convener takes the words out of my mouth. I think that the cabinet secretary had indicated before that it would not happen, so I am surprised that it still features as a possibility in the report.

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That is helpful. We will look forward to what is coming.

As has already been noted, most committee members were in Lithuania last week, but those of us here had a good debate at stage 1 of the bill and a number of members agreed that either the Education, Children and Young People Committee or our committee needs to look at the financial memorandum more carefully.

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That sounds good. It is encouraging that it is progressing. How about bonds? Are they still being looked at, and is that work progressing?

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

It is good that the work is progressing. Have we any timescales for it at all?

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

That is positive as well.

I will ask my final question. I was a little surprised to see that there is still a section about assignment of VAT in the fiscal framework outturn report.

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

What about work on air departure tax?

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

Might it be five years, or 10 years?

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

One part of the report says:

“The Scottish Government remains committed to fulfilling Smith recommendations”,

which includes VAT,

“but must also protect the Scottish budget from unnecessary levels of risk.”

That is fine, but I thought that you might have said, “We are forgetting VAT—we have agreed with the UK Government that that is not happening.”

Finance and Public Administration Committee

Pre-budget Scrutiny 2026-27

Meeting date: 30 September 2025

John Mason

It is helpful to get that clarification.