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All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 3697 contributions
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Mr Mackay has just told us that the financial transactions money mainly goes to SNIB and housing. Does that there will be a bit more leeway next year, or is that already built in to the budget?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
That is helpful. That is something that we will return to.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Going back to some of the stuff that has already been touched on, I was interested in a phrase that Scott Mackay used earlier:
“based on discussions with the Treasury”.
I had imagined—obviously wrongly—that in England they spend £100 million on the national health service and then we get £8 million or so as a consequential. I had imagined that it is all factual, the figures are there and it is automatic. The phrase
“based on discussions with the Treasury”
suggests that it is a lot more subjective than that. Is that because the Treasury itself does not know what the spending in England is? For example, it does not know whether the NHS will overspend or underspend a bit, and that in itself will impact on us. Is that part of the problem?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
I fully agree with that.
I will move on to some specifics. I am going through the guide, so hopefully the paragraphs match.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
There was a suggestion from at least some people who wrote to us that the definitions could be wider and that products are being missed and are not being taxed under the current definitions. Does any of you feel that that is the case?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Would you go as far as to say that we could have different rates? Say in the Western Isles, if virgin material has to be used, there could be a lower rate whereas, in the central belt, where there is a choice, it should be a higher rate?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
So you have no position yet on whether you want a national rate or local rates.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Fair enough.
I will move on to an issue that I was initially surprised about but that I am perhaps understanding now. I thought that the tax would have been applied at the point of production at the quarry, rather than when the material is put into use. Obviously, it would cause a huge problem with the rest of the UK if we had different systems, but what is the logic of having the tax at the point of use or commercial exploitation, rather than at the source?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
On the question of definitions, such as the meaning of “commercial exploitation”, we are sticking closely to the UK rules. Are you all comfortable with that?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
I have not checked back to see what the percentages were but, obviously, pay is going up 7 per cent or thereabouts. Some of these are quite small amounts, but it is the principles that I am thinking about.
Paragraph 26 talks about £4.75 million for the Covid-19 inquiry. It concerns me a little with some of these inquiries that the costs can run away, which I think happened with the Edinburgh trams inquiry. Is there a control on such inquiries, or is it very much up to the person leading the inquiry what the costs end up being?