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 3675 contributions
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
I was going to come on to assets and things like that, so let us explore that a wee bit further. Can Ms Wearing or anyone else give us an idea of the situation? If we take care homes, for example, or other care assets, is there a variety of models? Are they mainly owned or leased, or are private finance initiatives in there somewhere? How does the borrowing work? Does it relate to a particular care home? Can you give us a bit more background or detail?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
As it happens, one of the Glasgow care homes is in Dalmarnock, which is in my constituency.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Is your understanding that the local council would decide whether it wanted to transfer a particular care home or other asset to the national care service, or would that be a decision for the national care service? How would that be decided?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
That is okay. My point is that, if we are looking at every individual care home for every council, the third sector and private sector, that will be a lot of work for somebody.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
I will move on. VAT has been mentioned. I do not know whether any of our finance experts can give us the background on that. Earlier, I tried to press the officials on whether they could work round the VAT or whether we are dependent on HMRC and Westminster to make decisions about it. I think that we ended up paying money in relation to the police and fire services, which we did not really want to do. Do you have an angle on VAT? Are you concerned about it?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
The final area on which I will touch is what happens if the staff transfer. There was a suggestion in, I think, the CIPFA submission that some staff might not be able to transfer under TUPE.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
As the convener said, there is quite a lot in here. I understand the point that pay for care workers is not part of the bill and therefore not part of the financial memorandum, and that whether care workers get paid more is a completely different issue. However, the right for carers to breaks from caring is part of the bill. Therefore, should all the costs of that be in the financial memorandum?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
I get the point about pay, terms and conditions, but surely the cost of breaks for carers is part of the bill.
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
The convener mentioned VAT. You said that the UK Government or HM Revenue and Customs would take a decision on that and that you were aware of what was going on. I want to press you on that. Regardless of what HMRC decides to do, is it possible to design a set-up that will mean that we do not end up having to pay VAT? With the police and fire services, we got into a situation in which Westminster, or HMRC, was being inflexible and we ended up paying VAT, which we would not otherwise have had to pay. Is it possible for you to design a system whereby we will not have to pay VAT, regardless of what Westminster decides?
Finance and Public Administration Committee
Meeting date: 25 October 2022
John Mason
Could you not rule out VAT being paid because we will design a system that fits in with what HMRC wants?