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 3259 contributions
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Justine, one of the issues that concern you is the potential impact on other taxes, such as land and buildings transactions tax. Is that right?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
You said in your submission that it is “disproportionate”. Further on, you touched on safeguards and said:
“there do not appear to be any safeguards for taxpayers to deal with situations where the taxpayer may not agree that they have failed to pay an amount of tax, because they do not believe the tax is payable.”
What safeguards should be introduced in the bill?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
That is a real issue. If the tax is levied after something has been sent to England, the UK Government gets the tax rather than the Scottish Government.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Of course.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Yes, we would certainly be happy to receive that information. We are expecting the minister at our meeting next week, so if we receive it before then, we can certainly put questions to the minister on the topic.
We have been told anecdotally about unregistered quarries and stuff like that. Scotland is not Russia; it is not a vast expanse of a country. One would have thought that it should be easy enough to find a few unregistered quarries and tax them. It seems bizarre. One would have thought that a legitimate quarry that sells aggregates would say, “That guy down the road isn’t paying his taxes. What are you going to do about it?”
What is the scale of that? We have been told that SEPA can be finicky and pernickety about the licences that registered aggregates producers have, yet it almost seems as though those who are allegedly not registered and not paying any taxes are completely ignored. It just seems bizarre to me.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Yes, indeed.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I am not convinced that that is the rationale behind the bill, but there are questions that we can put to people, including the minister when he comes next week. That is an obvious question to put to him and, possibly, Revenue Scotland in the next evidence session.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thanks very much for your evidence.
10:33 Meeting suspended.Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
During the second part of our evidence session on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, we will hear from Revenue Scotland. I welcome Elaine Lorimer, chief executive; John McVey, programme manager; and James Lindsay, Scottish aggregates tax design project manager. I understand that Ms Lorimer would like to make a short opening statement.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thank you for that upbeat and interesting opening statement. I will refer to that as I ask my questions, before opening the session to colleagues.
You said that Revenue Scotland has worked closely with aggregates industry representatives. We have discussed how they have emphasised the need for a level playing field across the UK. However, other people have a different view on that. For example, the Scottish Environmental Services Association and the Resource Management Association Scotland argue in favour of an increased rate of tax in Scotland to incentivise the wider adoption of recycled aggregates, and have asked for the two Governments to work together, where possible, to bring about a UK-wide increase in the aggregates tax and levy. If that is not possible, they would like the Scottish Government to increase taxation on non-recycled primary aggregates in order to fulfil the Government’s objective of switching more production and usage to secondary recycled products. Have you had much contact with organisations such as those?