The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 3697 contributions
Social Justice and Social Security Committee
Meeting date: 14 March 2024
John Mason
I kind of agree with you. As I understand it, for auditing, on the whole, we do not always have to go to the customers. If we are auditing a shop, we do not speak to the customers; we audit what is in the shop.
Unless Ms Henderson wants to add anything, I will go back to Ms Andrews, who had another point.
Social Justice and Social Security Committee
Meeting date: 14 March 2024
John Mason
That is me done, convener. Thank you.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The downside is that the recycling industry is disadvantaged in many ways. There is very little incentive to recycle, because it is cheaper for people just to get stuff out of the quarry.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I accept that—fair enough.
Mr Brown, you have already talked with the convener about certain difficulties with pinning down when the aggregate is actually used, as that could happen somewhere else in the UK or even beyond. Would it have been better to tax things at the source so that it became payable when the stuff was taken out of the ground?
10:00Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
We might well take that issue up with others.
ICAS—and I meant to declare my membership of that organisation—makes a point about the lack of awareness of Scottish taxes. Who do you think should be doing something about that? Is it the media’s fault, because they just ignore Scotland?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Even though no one will watch them either. [Laughter.]
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
What about the rest of the bill, apart from aggregates tax? Would that be cost neutral, do you think?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The final area that I want to touch on is whether Revenue Scotland will be able to do more automation. It has got a few people a bit concerned—what if the computer just churns out penalties and all that kind of thing? I get cases where somebody has underpaid council tax by a penny and they get some horrible letter threatening them with all sorts of penalties; there is a danger of a lack of human interaction. Do any of you have concerns around that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Okay. I will leave it at that.
Finance and Public Administration Committee
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?