Official Report: search what was said in Parliament

Education, Children and Young People Committee [Draft]

Group-based Child Sexual Abuse and Exploitation

Meeting date: 25 February 2026

Ross Greer

I will follow up on the point about mandatory reporting. I do not disagree with anything that Craig Naylor or Professor Jay were saying about that, but there is an element of trade-off, as some people would not come forward to a person from who they would seek pastoral or other support if they felt that that was going to be referred and reported. What mitigations can be put into place with a mandatory reporting system so that we do not have a situation in which people will not simply not come forward for support that they may otherwise have received?

Education, Children and Young People Committee [Draft]

Group-based Child Sexual Abuse and Exploitation

Meeting date: 25 February 2026

Ross Greer

:What would happen if, for example, as you mentioned, we were to apply mandatory reporting obligations for religious organisations? What would happen if church ministers were covered by mandatory reporting requirements and a young person who comes to them to disclose that they have been abused said, “I do not want you to take this to the police. I am coming to you only because I need pastoral support”?

There is a risk that, if we introduce mandatory reporting, some people would not approach anyone to receive support. I do not disagree with your point about mandatory reporting, but how do we militate against such circumstances?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

Lorraine, if I picked you up right, you said that your expectation is that, in the next financial year, or the next school year, the policy will cost more than it saves or generates. What is the working behind that? I take on board your point to John Mason about the UK Government’s figure of £1.7 billion or £1.8 billion being the projection for 2029-30, but the expectation for 2026-27, which is the imminent financial year, is that the policy would raise £1.5 billion across the UK. How have you worked out that there would actually be a net loss in Scotland?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

That would be useful. I have not looked at that report today, but my recollection from looking at it previously is that they had not laid out all their methodology.

I could be wrong about this specific point, but one question that occurred to me goes back to John Mason’s point about falling school rolls in the state primary sector because of demographic changes and a lower birthrate. I am not sure whether details such as that are being considered. It is true that your school rolls have fallen disproportionately more than would be the case purely on the basis of the falling birthrate, but that is part of it and I would want to ensure that such figures were extracted before any conclusion was reached.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

You mentioned bursaries. My understanding is that, UK-wide, only 1 per cent of children in fee-paying schools are on a full bursary. What is the equivalent figure for Scotland? Bursaries vary massively from a small discount to 100 per cent. What share of your young people are on a full bursary?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

That is a good point to end on. I agree with you absolutely on that point. I support the policy, clearly, but I cannot for the life of me understand why there was not a managed transition and engagement with you. That boggles my mind—I do not get it. I agree with you and you have every sympathy from me on that point, which is probably a good place to end.

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

Are we talking about 2 to 3 per cent higher, or 10 to 15 per cent?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

In that case, it is not only for the elite, but it is, overwhelmingly, for by far the most privileged people. You are right—it is not just privileged people from Scotland; there is a significant international cohort, too. You make the point that there is a benefit to the local family from the fishing community, but they would benefit—and they will now benefit—from VAT being paid, because that money goes into the public services that they will use disproportionately, and far more than the most privileged families will.

11:45

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

Part of the reason for that is that that is just not how the public finances work. The money is not hypothecated in that way. However, we could pick out any of a number of new interventions that have been made that disproportionately benefit the most vulnerable children in our society and are roughly cost equivalent to the money that has been recouped through the VAT that we are discussing. For example, in the past year, an additional £15 million of ring-fenced money went into ASN staffing in the state sector. We could pick any of those examples and say that it is roughly cost equivalent, and that would be legitimate.

However, on your point about what privilege is, are you suggesting that the majority of families who send their children to fee-paying schools in Scotland are not privileged?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

Ross Greer

Is the Scottish figure equivalent to the UK-wide figure?

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