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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 23 August 2025
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Displaying 2881 contributions

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Finance and Public Administration Committee

Scottish Fiscal Framework: Value Added Tax Assignment

Meeting date: 14 November 2023

John Mason

I am happy to come in on that subject, actually, because I was just going to make a comment. When VAT assignment was first announced, I thought that it would be a good thing, partly because, as David Phillips explained, there are different models. I assumed that, if we attracted a factory to Scotland, that factory would add value. The whole point of VAT is that it is a tax on added value, so attracting more factories—and we have been quite successful at inward investment—would allow us to build up VAT in that way.

However, as we heard in the briefing this morning, clearly, that is not the model that is being looked at. It is purely about the end point where consumers spend their money. Like everyone else—I agree with what Michael Marra said—I am very sceptical about this going ahead as it is. I am not quite as sceptical as Charlotte Barbour, who said that it would be horrendous to devolve VAT. Clearly, other small countries—not just sub-nations but Norway, Sweden, the Netherlands and Denmark—all operate their own systems, I assume, even though they are in a single market. It should be possible to devolve it and then, as and when we become independent, we will have our own VAT system. That is not unmanageable, but I accept that, at the moment, the costs are probably outweighing the advantages.

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 14 November 2023

John Mason

The second of the bullet points on the Smith commission says:

“The devolved Scottish budget should benefit in full from policy decisions by the Scottish Government”.

Is the assumption there that, if Scotland varies from the rest of the UK, that is entirely Scotland’s responsibility and it is under our control, for better or for worse?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 14 November 2023

John Mason

You are saying that, having been at 129 per cent, rightly or wrongly, we are on a decline to 120 per cent?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 14 November 2023

John Mason

Professor Spowage, as well as responding to that, could you also comment on where we are now with regard to Scotland-specific shocks?

Finance and Public Administration Committee

Scottish Fiscal Framework: Independent Report and Review

Meeting date: 14 November 2023

John Mason

If there was a specific shock to particularly Scottish sectors such as tourism or food and drink, would that cause us a problem?

Social Justice and Social Security Committee

Kinship Care

Meeting date: 9 November 2023

John Mason

I will press you a bit further. Could a council take the children away because the grandparents’ home was overcrowded and did not have enough bedrooms?

Social Justice and Social Security Committee

Kinship Care

Meeting date: 9 November 2023

John Mason

But Glasgow City Council does not have any housing stock.

Social Justice and Social Security Committee

Kinship Care

Meeting date: 9 November 2023

John Mason

It was some time ago, but I had a case in which, I think, the grandparents lived some distance away from the parents. The preference was for the kids to go to the local school of the grandparents, because that would make things a lot easier, but that local school was full. In such cases, is it entirely up to local authorities how they prioritise places for kids? Does the Government have any thoughts on how such situations can be addressed?

Social Justice and Social Security Committee

Scottish Employment Injuries Advisory Council Bill: Stage 1

Meeting date: 9 November 2023

John Mason

Yes, thank you. That is useful. I am learning as we go along.

You said that, in one sense, you are reactive, but, on the other hand, you could look at almost anything that you are asked to. What would have to happen in order for your role to be changed? Would it require legislation at the Scottish level or at the Westminster level, or would legislation not be needed?

Social Justice and Social Security Committee

Scottish Employment Injuries Advisory Council Bill: Stage 1

Meeting date: 9 November 2023

John Mason

That is great. Thank you.

I will leave it at that, convener.