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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 3 March 2026
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Displaying 1182 contributions

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Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Thank you. I just think that it is useful to get the context so that I can understand the bigger picture.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

To the benefit of Gordonstoun.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

I absolutely respect that. I do not want to fall foul of the convener, whose community it is, and it obviously benefits the community. However, at the end of the day, that money goes to Gordonstoun as a school and as a business.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

I am not denying any of that; I am just saying that, as a business, it makes a profit from those activities. They add to the school’s profit margin.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

That is perhaps a better description, but it is fair to say that that money goes to its surplus, in part.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Would that be true of Kilgraston as well? I am not au fait with that example—colleagues will have better knowledge of it than me—but would you say that that was a similar issue?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Thank you. I have apologised to the convener that I need to leave the committee early. That is not a reflection on anyone’s evidence, and I am very happy to take Lorraine Davidson’s offer of a further conversation. Today’s evidence has been useful and I am grateful.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Good morning. Ross Greer has covered much of my line of questioning. However, I am interested in the comparison that has been made this morning between England and Scotland and in the contention that the independent sector in Scotland is not the same as the sector in England. Eton and Harrow were mentioned in particular. On reflection, would the witnesses accept that that is perhaps not a helpful comparison, given what Mr O’Neill said about trying to communicate better the nature of the sector in Scotland? We heard from Mr Greer that there clearly are independent schools in Scotland that can be compared directly to places such as Eton and Harrow in terms of fees. Do you have such comparative information readily available? Have you done a comparison that would prove your point that the Scottish sector is not the same as the English sector? That is my first question. Secondly, do you have any reflections on the wider point that Mr O’Neill made about communication?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

When you say history, do you mean the financial history?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Paul O'Kane

Sure. You have helpfully moved me on to another area. You have referenced the Cedars school a number of times this morning. At one point, you said that probably nobody knew about Cedars. Obviously, I have represented West Scotland for five years, so I have been aware of the issues at Cedars. Would you accept that Cedars had financial difficulties prior to the VAT policy coming in?