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 4037 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
Thank you for that helpful opening statement. I have scribbled down quite a few things to ask on the basis of your statement; I hope that I can read my writing when I try to ask my questions.
The first thing that I will ask about is the consultation on part 2 of the bill. Why did the Scottish Government not consult on those provisions? That caused some irritation among our witnesses last week from the Law Society of Scotland, the Chartered Institute of Taxation and the Institute of Chartered Accountants in Scotland.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
You have been talking to HMRC for two years, so I do not understand why you do not have that information.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
You talked about the Smith commission, but the committee has already said that it does not support the assignment of VAT because it would provide no advantage whatsoever to Scotland and trying to establish it would be a bureaucratic mishmash.
It is not just about devolving for the sake of devolving—there have to be some advantages. One advantage could be, as the Scottish Environment Protection Agency suggested,
“the use of secondary, recycled aggregates in Scotland as part of our shift towards a more circular economy”.
However, if you are not doing anything differently, there are no advantages. I note that you are saying that one day, in the far, distant future, the rate might be £2.05 as opposed to the £2.03 that it will be from April. I am sorry for being sarcastic, but the Government’s uber-cautious approach to the issue is underwhelming, to put it mildly.
I will move on—
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I have other questions, but I want to open up the discussion to colleagues round the table, rather than holding the floor. I will bring in John Mason first.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I was going to ask you about that at the end, but as you are giving me a nudge and a wink to ask about it now, I suppose that I may as well. Last week’s witnesses called for a finance bill, as have Liz Smith and I and other committee members for a number of years, because that would provide an opportunity to make changes across areas for which we have responsibility and, as you know, the Government is working on six new taxes.
Such a system would make it a lot easier to locate where provisions are and would provide a timetable for people to feed into the process in order to make representations about what can be influenced or included in that year’s finance bill. That seems to me and other committee members to be a fairly logical step forward.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I suppose that, given what you have said, the sooner we start, the better.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
It is to do with section 130 of the Finance Act 2008, which has to do with debt management and is what HMRC uses. Basically, it is about the offsetting of debts and where that applies.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
We appreciate that. Do you want to make any further points before we wind up the session, minister?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I take the word “prudent” as meaning inertia. A company that is investing millions of pounds in buying or innovating with regard to the latest technology to process and recycle, in the belief that the Scottish Government will move forward to a circular economy, will not see any evidence that that is the case. I am seeing evidence of a bureaucratic change whereby a tax is being devolved without any seeming ambition to make it any different from the tax in the rest of the UK. There will then be a wrestle with the UK over the impact on our block grant and so on and what that means for Scotland. It seems to me to be completely underwhelming.
The business and regulatory impact assessment refers to introducing
“a replacement tax that retains the fundamental structure of UKAL”—
that is, the UK aggregates levy—
“while being tailored to Scotland’s needs.”
I am just not seeing anything that is tailored to Scotland’s needs. Who undertook that BRIA?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
Is HMRC just not telling you? Why do you not have that data? Surely you have asked. It must have some information on that within a margin of 5 or 10 per cent. I would have thought that it is pretty straightforward.