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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. Current session: 13 May 2021 to 19 March 2026
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Displaying 3697 contributions

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Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

John Mason

I take it that there are two categories. There will be some parents who have so much money that it does not matter what happens to fees because the child will still go to a Scottish independent school or to Harrow or wherever, and there are others—just ordinary families, who, as you suggested, may be working extra hours. Is it a fair assumption that one lot will not be affected by the change in VAT and the other lot will be?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

John Mason

I should start by saying that I was at Hutchesons’. I did not enjoy my school experience. I do not know whether I would have enjoyed any other school, but the best days of my life have certainly happened since I left school.

You were saying that you think that maybe £500 million is the amount of money that goes into the economy—I take it that that is the total of the fees and so on. However, if the independent schools were not there, that money would still be there and people might be spending more in Scottish restaurants, eating more Scottish food, and having holidays in Scotland, so it would not be a loss to the economy; the money would just be spent in different ways. Is that correct?

Education, Children and Young People Committee [Draft]

VAT and Independent Schools

Meeting date: 18 February 2026

John Mason

As the convener said, the Treasury and the UK Government have not been particularly helpful in engaging with us. However, the letter from the Treasury talks about gaining £1.8 billion from the VAT policy while the cost to the state sector would only be £0.3 billion, so they obviously feel that they are making a big profit from this. Do you recognise those figures?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

So it is a negative block grant adjustment?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

Okay. I will leave that one just now. I am not sure that I totally got on top of it, but that is fine.

On landfill tax—if I can find the right page. Again, I am a little bit unsure about this. The block grant adjustment has changed. Is that partly because the UK has been more successful at reducing landfill than we have? It is on page 16 of the guidance—paragraphs 77 and 78, I think.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

The UK Government is collecting more taxes, so we have been more successful in landfill than it has.

Finance and Public Administration Committee [Draft]

Legacy Issues (Public Administration)

Meeting date: 17 February 2026

John Mason

Maybe I should have said “pawns”.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

The convener has touched on several issues already.

The McCloud adjustment is £34 million. We have discussed that with you before. Could you clarify what that £34 million is?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

There is simply a delay in the payments. It will eventually come back through again.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 17 February 2026

John Mason

Is it that we are now expecting to write off more, so there is a greater cost? I accept, however, that the net effect is nil.