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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 30 December 2025
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Displaying 3369 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

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

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

We hope that the cost will not be huge, but I still think that the principle whereby we end up paying for both the new tax and the old levy is unfair. Was that point raised at all during the fiscal framework discussions last summer?

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

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

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?

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

I will ask about audit. The idea is that people can be required to give information and that there could be penalties if they do not provide the right information. The Government says that it has to get information so that it can establish estimates of error and fraud. Do the witnesses agree with the power to suspend a person’s benefit payments if they repeatedly fail to provide information to Social Security Scotland? I think that RNIB Scotland has views on that.

Social Justice and Social Security Committee

Social Security (Amendment) (Scotland) Bill: Stage 1

Meeting date: 14 March 2024

John Mason

On that theme, if somebody’s eyesight has deteriorated, they might need more support than they did previously. Should support be provided in that situation in some way?