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 3304 contributions
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
I have a final question for the moment. In its autumn statement, the UK Government did not look beyond 2024-25. What impact has that had on your forecasting for Scotland?
12:30Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
That would be 3 per cent.
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
That concludes the committee’s questions, but there are a couple of other points that I want to ask about.
First, I want to try and pin the behavioural response issue down a wee bit. In paragraph 35 of your report, you talk about £200 million gross and £82 million net, but, as we know, £74 million of that net figure comes from the new £75,000 band, and £8 million is from the £125,000 to £140,000 band. Where is the gross in those two figures? Are we talking about £8 million out of £40 million, £60 million or whatever? I want to get a better idea of where the tipping point is. I remember being in the Basque Country many years ago and being told, “If you put income tax up by 2 or 3 per cent more than the Spanish average, it does not make much difference, but if you go to 4 or 5 percent, it suddenly goes zzhhh”—that is, it falls away in a kind of reverse Laffer curve, so to speak. That is what I am trying to say. How much of the gross £200 million comes from the £125,000 to £140,000 band and how much comes from the £75,000 band?
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
Indeed.
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
Well, I only got it at half past 5 yesterday. [Laughter.]
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
Basically, then, you are saying that, out of the £143 million, you will generate £74 million, or slightly over 50 per cent, but from the £57 million you will generate only £8 million, which is probably about 13 per cent. That is interesting.
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
Okay. I got to page 96 of the report, which is on the land and buildings transaction tax. No one has touched on that yet. We are looking at quite a significant decline, from £813 million this year to a predicted £730 million. In other words, there will be an £83 million deficit, which, incidentally, is £1 million more than we will raise from the projected tax increases in the two rates that we have just talked about.
However, you then go on to look at residential tax, which, over the next four years, is forecast to go up by about 56 or 57 per cent—I am just doing the sums in my head. Can you briefly talk us through that? I see that, in paragraph 4.88, you say that you forecast that
“house prices would rise in 2022-23 by 6.0 per cent and transactions fall by 10.8 per cent”,
when, in actual fact, house prices rose by a wee bit more than that and transactions fell by a bit less. Can you talk us through the land and buildings transaction tax element, given that we are talking about a significant amount of money and a significant decrease, going forward into the next financial year?
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
Fiscal drag and rising earnings—
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
But, to a large extent, fiscal drag is the reason for the forecast being £2,211 million higher now than it was a year ago.
Finance and Public Administration Committee
Meeting date: 20 December 2023
Kenneth Gibson
In paragraph 3.47, you say that pay in the finance sector in Scotland is growing 3.5 percentage points faster than it is in the rest of the UK. In the next paragraph, you mention that, for a while, North Sea oil acted as a drag on earnings, which are coming back up to the average. Will you talk to us about that and the circumstances around that? Why is that happening? Is that likely to continue?