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
I appreciate that, and I realise that Revenue Scotland is there to implement Scottish Government policy. However, from your opening statement and your submission—I might have read that wrong—it appears that it is almost a case of saying, “Okay, we’ll just go ahead with that”, rather than querying whether that is the right thing to do and whether ministers are being advised that that is the way forward. Ministers listen to what Revenue Scotland has to say—it is not a one-way conversation.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
We will put those matters to the minister next week.
Table 1 in the financial memorandum estimates that, in the current financial year, £60 million would be raised and that, over the next five years, that would increase to £64 million. Assuming that the tax rate remains the same, that does not suggest that there will be much of a switch to secondary products at all. It looks almost to be a case of steady as she goes. Is that a reasonable assumption on the basis of the financial memorandum?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
We have 32 local authorities. They must know what quarries they have in their areas—
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
What is the general sense of the scale of unregistered quarries—quarries that, even though the levy has been in place for 22 years, are not paying any tax?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Hold on a second. Given that we have a bill that sets out to devolve the tax and get the optimum level of revenue, is that not a fundamental thing to ascertain?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
They are in part 2 of the bill.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Where that power exists at the moment, it seems to be rarely used.
I have two further questions before I open the questioning to colleagues. My first one goes back to the point about there being 350 quarries. You said in your submission that you have identified 150 current UK taxpayers that are likely to be required to register for the SAT. I take it that that includes people with multiple quarries and that, therefore, it is not the case that there are 150 legitimate operators, plus 200 illegitimate ones, because you do not know how many of the latter there are. Is it right to say that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
John Mason will be excited about that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thank you, Gillian. Colleagues have exhausted their questions.
I make the observation that compliance surely increases revenue, even if that is not the reason for it.
As well as grappling with a lack of data, which means that we do not know how big the issue is, it appears that there has not been much enforcement over the past 20 or so years. You said that the aggregates levy is a small tax, but individuals sometimes get chased by HMRC for just a few pounds. I find it odd that an industry that generates tens of millions of pounds in revenue in Scotland alone seems to be able to decide almost on a voluntary basis whether it pays the tax. Is that a fair comment?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thank you very much. I thank all our witnesses for their contributions today. We will continue our evidence taking on the bill next week, when we will hear from the Minister for Community Wealth and Public Finance—the legendary, one and only Tom Arthur.
As that was the final item on our agenda, I now close the meeting.
Meeting closed at 11:48.