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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 27 July 2025
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Displaying 2881 contributions

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Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

Okay. I will leave it at that.

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

The Chartered Institute of Taxation thought that there might be a bit of confusion when we start off with the new tax, because operators who are used to the UK tax will suddenly have to deal with either both taxes or only the Scottish one. How will you raise awareness in the industry?

Finance and Public Administration Committee

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

Meeting date: 12 March 2024

John Mason

I have to say that HMRC has a bit of a reputation for doing that.

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

I will press you on that. What is the logic for backdated payments? I can see why a funeral payment, which is a one-off payment, would need to be backdated. However, if the payment is for food or heating, that issue has already passed, as it were—the person has already gone without food or heating. What is the logic of a backdated payment in such circumstances?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Mr Clancy, from a legal point of view, should people always be entitled to late payments, and should there be a limit to how far back they can go?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Would you argue that there should be a 13-week period for everything, with no reason being necessary, or should there just be more flexibility, as Ms Young suggested, given that some benefits are more complicated than others?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

I will ask about part 6 of the bill, which is on the provision of information. I will go first to Mr Clancy, although not for a legal point of view. Do you have any comments on the balance in the provisions in this part of the bill between the right to social security and the principle that Social Security Scotland must ensure that it gets value for money and that it does not pay out to people who should not be entitled to benefits?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

That is helpful. My use of the word “audit” includes a lot of ways of auditing a figure in accounts, for example, but it would certainly not always include cross-examining somebody.

Unless either of the other two witnesses wants to come in, I am happy to leave it there. I think that Ms Young does.

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

Could the circumstances not have changed after the appeal?

Social Justice and Social Security Committee

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

Meeting date: 7 March 2024

John Mason

That is helpful. I think that we will explore that further in the future.