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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 5 May 2021
  6. Current session: 12 May 2021 to 21 May 2025
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Displaying 2601 contributions

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Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

When you say that it is “under consideration”, does that mean that it could come in at stage 2?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

Have there been any discussions with the UK Government about raising the whole-UK rate of £2 a tonne, which has been there for a long time, so that the whole of the UK, including Scotland, would do more recycling?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

SEPA has been mentioned, and I understand that it is very much involved with landfill tax. Indeed, I know from my constituency experience that that is the case. However, it appears that SEPA does not have a formal role in relation to the bill. Can you say why that would be, or is it not necessary?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

You have said once or twice that there would be consultation before the introduction of any regulations, which is good. However, I do not think that the bill says that there must be consultation.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

Let us move on. The convener made the point that there was no consultation on part 2 of the bill. The committee has previously had evidence—when we looked at AI and other things—that there are risks with automation. For example, individuals might get caught out and make a minor infringement, but the system might send them a huge penalty, which might not happen if there was human intervention or human checks. What are the plans for automation, and can you assure us that there will still be a good level of human oversight?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

The convener has asked you extensively about rates and so on. Witnesses have suggested that, whereas our builders in the central belt have a choice of whether to use recycled material or newly quarried material, the islands and more rural areas face a different situation. On an island or somewhere near Inverness, say, there is not the option of using recycled material, which might suggest that we could have different rates in different parts of Scotland. There might be a higher rate in Glasgow, for instance, where recycled material could be used, but there might be a lower rate in the Western Isles, where that may not be possible. Is that being considered?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

Thank you, convener. When the UK aggregates levy is switched off, we will have to pay HMRC for any costs. What is the logic of that? Why do we have to pay for the setting up of our new tax and the switching off of the UK’s old tax?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

Thank you. I like a nice answer like that.

One or two of the witnesses made the point that there seems to be a lack of awareness of Scottish taxes, which vary quite a lot. Is the Government planning to do more, specifically on aggregates tax but also more generally, to raise awareness of Scottish taxes, including landfill tax and so on?

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

I understand that, although it seems that it might be the same people who are illegally quarrying and illegally taking landfill. Presumably, SEPA could pass that information on even if it is not required of it.

Finance and Public Administration Committee

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill: Stage 1

Meeting date: 19 March 2024

John Mason

I cannot remember exactly which witness it was, but at least one made the point that they did not see that written down in the bill. However, you have made a strong commitment today, which is helpful.

The Law Society of Scotland talked about further amendments in relation to issues that are not already in the bill. I assume that your officials will have followed that up. Some of it becomes quite technical, but the Law Society had hoped to see amendments in the area of LBTT group relief and Scottish share pledges. I think that the Government said in the past that it would legislate in that area. Did you consider that, and could it be in the bill?