If there is anything more likely to make one’s blood boil it is the scandal of the pensions time bomb. There can be no activity better informed than the pensions business, whether in the private or public sectors. They know: the number of participants, whether already retired or still in work; the salary levels payable; the years of service, past and future; the age-bands; and the actuarial projections which determine the rates of contribution from employees and employers necessary to cover the future commitments. It seems that what has happened is, that both public and private sectors have been dodging the column. So long as current contributions are coming in, sufficient to cover imminent payments, then that is OK. And both sectors can always find something else, more pressing at the...

I warmly welcome the news 2,000 new jobs could be created over the next five years at three technology innovation centres in Glasgow and Edinburgh. For many years, Scotland’s life science sector has been heralded as one of the nation’s rising stars. We have a tremendous opportunity to leverage our resources including the NHS, our universities, our exceptional heritage for medical innovation, talent and infrastructure to encourage and attract big business. The life science industry is truly global and Scotland, as have others, has identified it as a key sector to drive future wealth and prosperity. But aspiration isn’t enough and we need to act now to fully exploit the opportunity before we get left behind. Lack of funding is a vociferous lament by those in the sector. Scotland has a...

Ed Miliband has been criticised for his admission that Labour proposals for a blanket cut in VAT would lead to a temporary increase in government borrowing. Any moves to cut VAT ought to be directly targeted at stimulating activity in those sectors of the economy that are struggling most – and where the Treasury is currently losing millions in tax revenue as consumers opt to pay cash in hand to rogue traders. This is one of the key challenges currently facing legitimate building firms the length and breadth of this country. With VAT at 20 per cent, many property owners are either choosing not to have building works done or else employing cowboys willing to ‘lose the VAT’. As borne out by experience in France and on the Isle of Man, a targeted cut in VAT on building repairs and...

It is time for the debate around the council tax to change. It is clear that the freeze is costing public services – and those who rely on them most – very dearly indeed. We asked all Scottish councils, using a Freedom of Information request, how their charges have changed since the council tax was frozen in 2007. The responses reveal that people on modest incomes are having to pay far more for costs like their rent, school meals for their kids, and charges for care in daycentres for their vulnerable relatives – and still services are being cut back. Meanwhile, those in the leafier suburbs benefit most from the freeze. Discussions around the council tax usually use the Band D charge for comparison but the average bill rate gives a better idea of what people are actually paying. The...

Last week’s figures on the incidence of cancer in Scotland serve as a timely warning about the challenges that the NHS faces in supporting ever-increasing numbers of patients to access effective treatments that allow them to survive the disease. It is alarming that the number of male patients being diagnosed with bowel cancer has had a significant rise, bucking a trend that has seen the incidence of other types of cancer in men fall. To tackle bowel cancer more effectively across Scotland, we must have a better understanding of the stage at which patients are being diagnosed, so that care pathways can be adapted more effectively to individual needs. Much more still needs to be done to ensure all bowel cancer patients who are diagnosed receive the highest quality services, improving...