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Seòmar agus comataidhean

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 10 March 2026
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Displaying 3647 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

I will make a note to watch the proceedings online.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

The fund is still there, but it could be owned by completely different people and there would be no tax. Is that right?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

Okay. I will not pursue that any further.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

I understand the logic that we should keep things steady this year, but it would be worth looking at varying the rate for the islands in the future. We know from the evidence that we took that it is very expensive to move aggregates around, so it is unlikely that people would take aggregates on a ferry to or from the islands. I will not be here next year, but perhaps someone in my place will ask that question.

Under “Impact Assessments”, there are two separate paragraphs on sustainable development. One of them is very brief. It says:

“The instrument will have no impact on sustainable development.”

The other one is a bit longer. It ends by saying:

“the instrument will have no impact on sustainable development, and no adverse effects on the environment.”

This follows on from the convener’s question and, again, it is perhaps more of a question for next year. If there was a higher rate, that might have an impact on the environment, because people would use more recycled and less new material.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

I wonder whether there could be a loophole here for people to avoid tax. If the land was owned by A and B and, separately, A sold to C, and B sold to D, there would be a complete change of ownership but no tax would be payable.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

John Mason

As others were speaking, a thought came to my mind. Presumably, the idea of the fund was to, in some way, compensate communities that live adjacent to a landfill site—including in my area, as the minister probably knows—for the upset, smell and so on that they have suffered. I take Patrick Harvie’s point that the tax would always be time limited, so the grant was a one-off in many ways. However, the timing does not quite match, because money will stop going into the fund this April but the landfill site will still operate. Even if it closes, which is what the community wants to happen, it will still give off gas for many years into the future. The suffering of the local community, if you like, will continue even after the landfill site stops operating. I am not asking for a commitment right now, but I would like that to be factored in by the Government if it considers transitional relief or something like that.

Education, Children and Young People Committee [Draft]

Universities

Meeting date: 28 January 2026

John Mason

They cannot make a loss year after year, so the costs have to be kept at the same level as the income, do they not?

Education, Children and Young People Committee [Draft]

Universities

Meeting date: 28 January 2026

John Mason

How far should the university be able to decide how it spends its money? That has come up already. Should we be interfering more and saying, “Well, you can spend only so much on capital and pay more in wages”, and get into that kind of detail?

Education, Children and Young People Committee [Draft]

Universities

Meeting date: 28 January 2026

John Mason

Edinburgh and Glasgow universities are fabulously rich, so why should they get extra money?

Education, Children and Young People Committee [Draft]

Universities

Meeting date: 28 January 2026

John Mason

If the university has got that money in its pocket, why not?