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 3368 contributions
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
That is absolutely fine.
In the same document, note 1.4 about the devolved taxes account 2022-23 deals with the tax gap. I am interested in that, because it says:
“The theoretical liability represents the tax that would have been paid if all individuals and companies complied with both the letter of the law and Revenue Scotland’s interpretation of the intention of the Scottish Parliament in setting law (referred to as the spirit of the law).”
When the relevant bill was being put together a decade or so ago, the idea of the spirit of the law was very important in trying to avoid creating loopholes such as those that can occur in UK taxation. How much do you estimate the tax gap to be? It might be in the figures somewhere, but I had a wee look and could not find it in your accounts.
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
That is certainly very positive.
I have been looking at the corporate governance report. One of society’s big concerns these days is cybercrime, and I note that your accountability report indicates:
“During the course of the year, there were eight issues relating to minor data losses, which were reported and dealt with internally.”
It goes on to say that those losses
“were resolved quickly, and mitigations put in place.”
Has the potential occurrence of further and more serious data breaches set off alarm bells for Revenue Scotland? What is the organisation doing to ensure that that does not happen in the future?
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
He just got a mention as our accountant.
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
I must apologise for shuffling my papers while you were speaking; I was listening to you, but I was trying to find a specific page that I cannot seem to find in this massive tome. I annotated the pages that I was going to ask questions on last night, but I seem to have missed that one out, so I apologise for my ceaseless footering.
I cannot find the page, but the question is about your capital plan. If I remember correctly, it seems that you will invest something like £787,000 in capital during the next year, which is an increase from more or less zero during the past year or two. Can you talk us through that investment and tell us what you intend to deliver with it?
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
Good morning, and welcome to the 32nd meeting in 2023 of the Finance and Public Administration Committee. We have one public item on the agenda, which is the first annual evidence-taking session with representatives from Revenue Scotland on how it fulfils its functions. We are joined by Elaine Lorimer, Revenue Scotland’s chief executive, and Aidan O’Carroll, its chair.
Before I wish the witnesses good morning, I should say that I was privileged to be invited to host a reception for Revenue Scotland in committee room 3 a couple of weeks ago. I thought that it was a very successful and enjoyable meeting. I was sorry that Elaine Lorimer was unable to make it that night due to illness, because she missed a very interesting event.
I invite Aidan O’Carroll to make a short opening statement.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
I could push more on that. It was interesting to see what is the settled status of the Basque Country, regardless of what Government is in power in Madrid. That is not the situation that we have in Scotland.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
To finish up, do you have any more points that you want to make to the committee, in view of the discussion that we have had during the past hour and a half? Is there anything that we have omitted?
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
Audrey, the discussion is about the fiscal framework. I know that you had only one hour’s notice of the meeting, but you are moving away a wee bit from the subject matter that we are discussing and deliberating today.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
Thank you very much. I also thank Matthew Elsby and Niall Caldwell for their contributions.
That concludes the evidence on the fiscal framework review, the report and VAT assignment. We will consider the next steps in private at our next meeting. That concludes the public part of today’s meeting. The next item on our agenda will be taken in private.
11:01 Meeting continued in private until 11:11.Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
Good morning, and welcome to the 30th meeting in 2023 of the Finance and Public Administration Committee. We have received apologies from Michael Marra; Daniel Johnson is attending as his substitute. We have also received apologies from Michelle Thomson; Audrey Nicoll is attending as her substitute. I welcome both to the committee.
As it is Audrey Nicoll’s first time attending the committee, I invite her to declare any interests that are relevant to it.