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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 8 May 2025
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Displaying 2559 contributions

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COVID-19 Recovery Committee

Pre-budget Scrutiny 2023-24

Meeting date: 22 September 2022

John Mason

Thanks very much. I do not have a specific question for you, Ms Watters, but if you want to come in, feel free.

However, I have a final question for Mr Gowans. You have already mentioned human rights budgeting, which I noticed you also mentioned in your submission. Will you explain to us, in a few words, what that means?

COVID-19 Recovery Committee

Pre-budget Scrutiny 2023-24

Meeting date: 22 September 2022

John Mason

My question is more about how that is done rather than necessarily about where the money is spent, which Dr Hardt spoke about earlier. I would have thought that, for example, our spending on education and housing and our provision of clean water are all for human rights, so is that not already happening?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

I could pursue that, but I will maybe leave it where it is.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

At the fact that there is little evidence. We hear arguments from some quarters that cutting income tax is a good idea that will boost the economy, but you say that there is not much evidence for that.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

Your submission mentions council tax, which has been reviewed but has not been changed for a long time. Are you a bit critical that we have not changed or replaced it?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

The main reason that is given for council tax not having been replaced is that nobody can agree on what should replace it. Will you go into what a good property tax or a good land tax would be?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

I did not hear that; I will read it afterwards.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

Does anyone else want to come in on that question? No. I realise that it is a sensitive issue.

We have already mentioned the interaction between income tax and corporation tax and the idea that people might incorporate. In the Chartered Institute of Taxation’s submission, Charlotte Barbour, you also mention various other taxes such as capital gains tax and national insurance. There is a whole package in there. If more of those taxes were to be devolved, we could presumably come up with a more joined-up system. I read a Reform Scotland paper about tax—published in June, I think—that was quite interesting. Is it the Chartered Institute’s argument that the position should be a bit more neutral, so that, if somebody incorporated, that should not make any difference? For example, they might put their profits into shares, which are subject to capital gains tax, but all the taxes on any kind of income could be set at the same rate—I think that some countries do that.

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

No—absolutely. I will raise another point that may be linked. The David Hume Institute talks about

“the size of the envelope”

and

“growing the tax base”

Are you also thinking widely? Do you mean income-based taxes, land-based taxes or other taxes?

Finance and Public Administration Committee

Public Finances 2023-24 (Impact of Cost of Living and Public Service Reform)

Meeting date: 20 September 2022

John Mason

Will you expand on that a bit more? When you refer to the size of the envelope, what is the envelope?