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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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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. Session 6: 13 May 2021 to 8 April 2026
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Displaying 3697 contributions

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COVID-19 Recovery Committee

Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 1

Meeting date: 24 March 2022

John Mason

I would like to move on from the issue of access to the issue of the accuracy of the information that comes through to whoever is registering births, deaths, marriages and so on. Ms Millar, if everything is done remotely, is there a risk that it might be harder to pick up on, for example, a sham marriage that is not a real relationship but is to do with, say, immigration?

COVID-19 Recovery Committee

Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 1

Meeting date: 24 March 2022

John Mason

I will ask Ms Blair to comment on that in a moment, but I want to pursue something with you first. The registrars raised the point that they might get wrong information about someone’s death and that that would have to be corrected. Is that a complex process?

COVID-19 Recovery Committee

Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 1

Meeting date: 24 March 2022

John Mason

Ms Blair, do you have thoughts on this area or concerns about information around deaths?

COVID-19 Recovery Committee

Coronavirus (Recovery and Reform) (Scotland) Bill: Stage 1

Meeting date: 24 March 2022

John Mason

You mentioned funeral directors, who obviously do not know all the facts and depend on the family giving them the right information. When my mother died, just a year ago, I was very dependent on the funeral directors and really appreciated their support in guiding me through the whole process. After all, it is not something that individuals have to go through very often. Will doing things digitally or online make any difference in that respect, or is it inevitable that there will always be a problem with getting information through?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

Can you clarify one point? I had not realised that, if we were to have a new tax—I will stick with my example of a whisky production tax—Westminster would have to legislate on that first.

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

You mentioned national insurance. I do not know how far ahead the Government has thought about what it would do if it got national insurance and fuller control over income tax. I would like the two to be combined in a much simpler system. Has the Government done work on that or is that too far down the road?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

Thank you, convener—it is unusual for me to come in second; that is nice for a change.

The minister mentioned that council tax reform will be considered by a citizens assembly. Can I press you a little for a timescale? What is the soonest date when we could have a replacement tax in place?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

I am not arguing against any of that. It is 31 years since we had the last revaluation of council tax, and quite a lot of groundwork has been done over the past 31 years. If it is going to be, say, 10 years before we get a replacement tax, does that mean that we need a revaluation in the meantime? As I see it, some properties—perhaps in the better-off areas—have gone up in value, say, 10 times since 1991. In a poorer area such as mine, property prices have gone up a lot less, which suggests that, in a poor area, my constituents are paying more council tax than they should, and that people in richer areas are paying less than they should. If it is going to take a long time, should we not have a revaluation in the meantime?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

Thank you.

On a different subject, the plan was to assign part of VAT, but there have been practical problems with that. If I am not mistaken, one reason for the assignment approach was that the European Union would not allow us to vary VAT within the UK while we were in the EU. I assume that that constraint is now removed, so what is the Government’s position on VAT? Are we discussing it with the UK? Where are we going with it?

Finance and Public Administration Committee

Framework for Tax

Meeting date: 22 March 2022

John Mason

I accept that that would have to happen. We would start with something minor and then maybe do something more major.

The final issue that I want to touch on is about introducing completely new taxes. That is a possibility, although we would have to get Westminster’s agreement, but we have not done very much in that regard. For example, over the years, it has been suggested that we do not really get enough from the whisky industry. Whisky is a huge export, and a production tax of, say, £1 a bottle could make quite a difference. Do you have any thoughts about completely new taxes?