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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 25 January 2026
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Displaying 3436 contributions

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Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

John Mason

Your annual report and accounts talks about the pension benefits of the senior leadership team. Those appear to have gone up quite a lot.

Finance and Public Administration Committee [Draft]

Revenue Scotland

Meeting date: 18 November 2025

John Mason

I thought that might be the case.

As the convener mentioned, you have a target of 1 per cent of total revenues going to administration. Your admin costs went up from 0.87 per cent of revenues the previous year to 0.93 in 2024-25. I take your point that you are preparing for new taxes, and, as the convener also said, we will discuss the building safety levy in the next part of this meeting. However, even though the levy will be quite small, is it liable to push you over the 1 per cent?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

That is fine—I can ask the minister about that.

One of the differences between this and the UK system is the timing of when people declare and/or pay. Have you been involved in those discussions? From an efficiency, or practical, point of view with regard to collecting the tax, is the time that we are proposing for declaration and payment good?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

The English system—which, if I understand it correctly, does not provide developers with a certificate unless they have paid—seems quite draconian, if you like. However, it is also quite definite. It would seem to imply—to me, at least—that, if a developer wanted to sell a building, they would have to pay the tax. Is our process a bit less certain?

Finance and Public Administration Committee [Draft]

Building Safety Levy (Scotland) Bill: Stage 1

Meeting date: 18 November 2025

John Mason

Okay. Thanks.

Education, Children and Young People Committee [Draft]

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

On that point, should we aim for reporting either within 24 hours or by the end of the school day, although with room for exceptions, because the point has been made that some parents might react badly if their child has been in trouble?

Education, Children and Young People Committee [Draft]

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

At the moment, an independent or grant-aided school does not have much of a relationship with the local authority where it is located, does it?

Education, Children and Young People Committee [Draft]

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

If I heard you correctly, you said that it would be for the local education authority to decide what training teachers need, but the cabinet secretary, speaking as a teacher, seemed to suggest that each individual teacher should decide what they need. I presume that the middle ground would be to have headteachers deciding on the training that their staff need. What are your thoughts on that?

Education, Children and Young People Committee [Draft]

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

De-escalation has been emphasised in the evidence that we received from some witnesses. For example, a big emphasis was placed on it by Donaldson’s, which seems to have gone to the other extreme of saying, “We will not use physical restraint and it is all about de-escalation.” The fact that it has two adults for every pupil helps with that, though.

Education, Children and Young People Committee [Draft]

Restraint and Seclusion in Schools (Scotland) Bill: Stage 1

Meeting date: 12 November 2025

John Mason

The committee heard the suggestion that, because they are unsure about what they can and cannot do, some teachers hold back and do not get involved in situations when they feel that perhaps they should, and that giving training on physical techniques and so on might encourage teachers to get more involved physically, so we could see an increase in physical interventions.