The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
It’s also possible to run basic Boolean searches. For example:
There are two ways of searching by date.
You can either use the Start date and End date options to run a search across a particular date range. For example, you may know that a particular subject was discussed at some point in the last few weeks and choose a date range to reflect that.
Alternatively, you can use one of the pre-defined date ranges under “Select a time period”. These are:
If you search by an individual session, the list of MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1960 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
So, it is, as you see it, the first new tax, because it is being brought in at the same time as levies in England and Wales.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
Okay—it is useful to get that distinction.
I understand the point that the policy is not there yet, but I find the lack of certainty and clarity that you have been able to offer quite worrying. Elaine, your comment about your confidence in the ability to deliver a workable tax, given the absence of some of the key priorities, was quite damning in some respects, and I just want to probe that a little bit more. Have you had discussions with UK colleagues about the parallel development of the new tax? Can you say a little more about the considerations that they are having at the same time?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
Okay, that is useful—thanks.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
It sounds as if, in those discussions with HMRC, there has been very limited engagement on what is, I think, a very significant piece of work that it is undertaking. Do you understand its rationale for putting the policy in place at local authority level, instead of having a national tax? Why is it taking that approach, and why are we taking a different one?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
Is a lack of capital resulting in slow progress on dealing with remediation in Scotland? In quarter 2 of 2025, only three single building assessments have been completed, whereas in the rest of the UK and England, work on 2,490 buildings has either started or been completed. Is the availability of money the issue, or is there another reason why our performance in dealing with this crucial safety issue in Scotland is dramatically worse than it is in the rest of the UK?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
When will taxpayers know what they have to pay, and the date that they have to pay it by?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
On that basis, it is not the availability of capital in the short run that has been the problem. You are setting out a series of other very reasonable issues, but it is not the availability of capital that has been the issue.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
The £30 million that will be raised by the levy is less than 2 per cent—1.76 per cent—of the overall cost. I know that the levy will raise £30 million per annum, but that is less than 2 per cent of the £1.7 billion that you identified.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
Given the evidence that we have had so far from the industry and stakeholders, I am sure that the delay that you have announced today will be welcome. Have you just picked an arbitrary date? For instance, for the levy in England, clarity on the rates that were to be set was provided 18 months before the commencement of the tax to allow for investment planning. Would it be better to have that kind of window in our legislation rather than a 2028 start date, or are you confident that, by the middle of 2026, the Scottish Government will have passed all the secondary legislation and have all the details in place, particularly given that we have an election in that period? That feels to me to be quite ambitious.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Michael Marra
There has been a decision to delay the equivalent tax—I am sorry; I should say “the non-equivalent tax”—in the rest of the UK. Was that decision made partly on that basis—that is, to give companies sight of that information?