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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 15 January 2026
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Displaying 3423 contributions

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Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

That buffer of £22 billion is not all that much, or it is probably not sufficient.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

We often think of somewhere such as Denmark having higher taxes but more public services.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27 (United Kingdom Context)

Meeting date: 16 December 2025

John Mason

Debt was mentioned earlier, as was the fact that it is 96 per cent of GDP. Should that be worrying us?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I am sure that the committee will raise the subject in other places; I will certainly raise it in other places.

Economic growth is linked to that. I was interested in paragraph 64 of the report, which talks about timescales. It says that, if the Scottish Government does something now,

“such as supporting people into employment or investing in skills”,

that can

“take time, often many years, to feed through to the tax base and increasing tax receipts.”

It is quite difficult to make comparisons, is it not? You mentioned national outcomes and so on. An input today might take five or 10 years or more before we see its impact. Is it not hard to tie the two together? Suddenly, Ukraine has a war, for example, and that throws everything else that is going on.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

How many people are even interested in that? A lot of my constituents just say, “We want lower taxes and we want more money spent on public services.” That is the level of a lot of the public conversation. The tax difference is just way out of range for a lot of people.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

As an accountant, I take your point that accountants have not been trying to make things easier for the public to understand—they have been trying to follow lots of rules and all the rest of it, so I think that that is right. Do you have any suggestions about what could be done? We have discussed this with the Fiscal Commission as well, and it takes exactly the view that you do—I think that we are all in the same place. Should we try to do more in schools with regard to financial education at an early age? Of course, that is a challenge, too.

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I do not know whether I am being overly pessimistic but, with this whole thing where we are tied to comparing our growth with that of the UK, I think that you are saying that we do not entirely understand that link and that we might need to do more on that, which I would accept to an extent. In 1603, James VI left Scotland because London was richer and was going to grow faster than Edinburgh and all the rest of it. We have had quite a long time to look at that, and the position has not really changed.

I do not know whether you are prepared to comment on the fiscal framework, which I feel is fixed so that Scotland loses. Your report mentions the Barnett formula, which is intended to squeeze Scottish spending. It seems inevitable that the fiscal framework is also squeezing Scottish spending. Do you think that that is inevitable? Can the Scottish Government do something about that?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

My final point is on paragraph 82, which talks about having more of a strategy for reconciliations. Will you expand on that a wee bit? In the past, we have sometimes been warned about a huge negative reconciliation but, when we have got to the time, it has not been as bad as that. It is quite difficult to predict positive or negative reconciliations. Is it possible to have a strategy?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I want to follow up on some of the things the convener has been asking about. The word “transparency” has come up quite a lot. I wonder whether you are being a bit unfair on the Government, because the Government can produce any amount of information and you or somebody else can audit it, so it is all checked. However, if the public and, frankly, MSPs do not engage in trying to find out about it, that is not really the Government’s fault, is it? It has been said that MSPs on the whole are not fiscally or financially literate—we are hoping to build that into future Parliaments. Do you not think that it is partly the public and everybody else who is at fault?

Finance and Public Administration Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 9 December 2025

John Mason

I accept that point, yes.