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Chamber and committees

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 22 December 2025
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Displaying 3360 contributions

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Finance and Public Administration Committee [Draft]

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 [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

How many different rates might we have? Just one?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

So it will be a lot simpler than it is in England.

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Thank you. I am trying to be helpful.

The Delegated Powers and Law Reform Committee raised a point about your getting the power to modify any enactments, including the bill. What is your response to those concerns?

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Your annual report and accounts talks about the pension benefits of the senior leadership team. Those appear to have gone up quite a lot.

Finance and Public Administration Committee [Draft]

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 [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

That is fine鈥擨 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 [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

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

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Okay. Thanks.

Education, Children and Young People Committee [Draft]

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?