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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 5 May 2021
  6. Current session: 12 May 2021 to 16 July 2025
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Displaying 2881 contributions

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Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

On landfill tax, the comment was made that incineration capacity was limited and uncertain. I do not know whether that was about machinery breaking down or what it was, but I assume that it meant that more had to be put into landfill when it should have been incinerated.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

That is a little bit disappointing, because, when you were at the committee previously, I got the impression that the RTI information would be the big answer and would give you a lot more clarity. Has it disappointed you a bit?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 September 2023

John Mason

Would seven years make a difference?

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

I am going back to some of the predictions and forecasts that were made, both by you and by the OBR. I accept that the war in Ukraine was probably not predictable鈥攁lthough some experts in the field might say that it was鈥攂ut neither the Fiscal Commission, the OBR nor wider society saw the rise in inflation coming. In retrospect, should we have been able to predict that inflation was coming?

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

I will move back to income tax to carry on with some of the points that have already been raised. I get the point about higher earners and self-assessment. If people are self-employed, they might not know what their earnings will be for a year, let alone anyone else knowing. However, the earnings of higher earners such as the chief executive of a council or someone like that, who, I presume, will be in the self-assessment category, would be quite predictable. Are they just swamped by the ones that are unpredictable?

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

Is the self-assessment money in Scotland more volatile than that of the rest of the UK, or are we not sure about that?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 5 September 2023

John Mason

I have the same two questions for Mr Thomson. Are you concerned about the timescales, or is that not a factor for you?

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

Fair enough. Thanks, convener.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

That does not necessarily reflect the economy or anything like that; it is much more to do with just individuals.

Finance and Public Administration Committee

Scottish Fiscal Commission (Publications)

Meeting date: 5 September 2023

John Mason

The final thing that I want to touch on is the fact that the total number of taxpayers has increased by 5.1 per cent, if I understood that correctly. Perhaps linked to that, the immigration numbers were higher than expected, with immigration from the rest of the world rather than from the European Union. Can you say anything about that?