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
Yes, and 5.5 million tonnes was the total figure in the submission, but I imagine that that will vary from year to year, so it would be a ballpark figure.
Justine, your written submission states:
“It is vital that Revenue Scotland polices compliance with the tax effectively, hopefully by liaising extensively with SEPA and ensuring that SEPA has the powers and resources it needs to regulate the aggregates sector and ensuring that appropriate sanctions are in place for non-compliant behaviours which affect fair competition”.
You obviously have concerns about the way that the system is operating at the moment. Can you give us any specifics on how that could be improved through the bill?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
It is not a key focus.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I am going to open out the session to colleagues. I call John Mason, to be followed by Michelle Thomson.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I invite Michael Marra to ask the next questions.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
As long as they do not contradict the general principles of the bill, I do not see why there would be an issue about such amendments. Their admissibility would obviously be for the Presiding Officer to decide.
As I was going to say before I remembered that John Mason wanted to come in with that question—which I did know of—are there any other issues that the witnesses wish to highlight that we have not touched on, but which you feel should be discussed on the record?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Liz Smith and I, and a number of other colleagues, have raised that issue. That is certainly something to take on board.
Do witnesses want to highlight any other points that have not come up so far?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Okay. The other issue is compliance. It was music to our ears to hear that compliance is to be addressed. The committee has tried to grapple with the scale of the challenge in that regard. As I mentioned to the earlier panel of witnesses, it is not as though Scotland is a huge country where you can hide thousands of quarries. I am thinking of the likes of Canada or Russia—or Kazakhstan, for God’s sake. I will not simply rhyme off lots of big countries. Scotland is a country of 30,000 square miles, so it should be pretty easy to know where all the quarries are and who is paying tax and who is not. Do you have any idea of the scale of the challenge in addressing the compliance of quarries and what is going to be done to ensure that they pay their whack?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
—so surely that would be the first point of contact. You could ask authorities, “What quarries do you have in your area?”, and you could then check whether they were registered and paying taxes or whether they were not registered, in which case action could be taken. It is not as though you would have to fly a drone, inch by inch, all over Scotland in order to be able to locate them and check them against a list. Surely everyone must know whether there is a quarry at the end of their street.
11:00Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Do you have any evidence, anecdotal or otherwise, that, for example, if the tax went down by £1, Scotland would flood England with aggregates because people would be saving £1 a tonne? If it went up to £3, would the opposite happen and Scotland would be flooded with aggregates, or would there be very little difference? Of course, if it went up and people had to pay an extra pound, that might encourage more people to invest in recycling facilities, and it would bring in more revenue for the Scottish Government. Where is the elasticity in that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
No—it is not a question of taking a view on a policy. Surely Revenue Scotland has an idea of what the impact would be of having a different level of tax. Given that you will be collecting the revenue, surely you would be able to explain to the minister what impact you expect raising or lowering the tax to have on the revenue that comes in.