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: 5 September 2023
Kenneth Gibson
Right—so, the revenue from that group is not decreasing. I asked the question because there seems to be a contradiction between what is said on page 19 and what is said on page 46. One talks about—
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
I touch on that issue because about one sixth of income tax comes from 0.7 per cent of taxpayers. Throughout the document, you make a point of talking about the volatility of that specific group. I therefore think that we have to keep an eye on that issue.
Another point that comes through quite strongly in the report on a number of occasions relates to self-assessment. Looking at the graph on page 21, I was quite astonished at the jump in the outturn figures for self-assessment—they far exceed any others. Can you, for the record, explain that a wee bit?
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
There is just one more question from me, and then I will open up to colleagues round the table. In paragraphs 8 and 9 of annexe B to your report, you say that
“Scotland’s lagging earnings growth since 2016-17 has been exacerbated by much stronger earnings growth in the financial services sector in London and the South East”,
and that
“Scottish employment linked to activity in the North Sea has ... fallen, lowering the average participation rate in Scotland. These jobs ... were generally high paying, which has likely contributed to the divergence in average earnings between Scotland and the UK.”
What kind of pace are we talking about? What decline in overall earnings is coming from that sector, relative to the rest of Scotland? Obviously, that is fundamental—including for the green transition process that we are trying to undergo.
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
Given that we are coming out of a pandemic and that we have the Ukraine war, the cost of living crisis and high inflation, a GDP forecast error of 0.2 per cent is remarkable. I know that there have been one or two areas in which the figure has been quite high, but the Scottish Fiscal Commission has still done an excellent job.
I open up the meeting to colleagues.
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
Good morning, and welcome to the 21st meeting in 2023 of the Finance and Public Administration Committee. I hope that everyone has had a good summer recess.
We have received apologies from Michelle Thomson.
Before we start, I thank those who participated so actively in our pre-budget scrutiny event last week in Largs and on the following day in West Kilbride. I know that members had lively and interesting discussions with local people, organisations and businesses about their priorities for the Scottish budget, which will help us with our pre-budget scrutiny. We will publish a summary of the discussions on our website in due course.
I record our thanks to Douglas Lumsden for all his hard work in supporting the committee’s scrutiny. I am pleased to welcome Jamie Halcro Johnston as a new member of the committee. We are also joined by Gordon MacDonald, who attends the meeting as a substitute member in Michelle Thomson’s absence.
I invite first Jamie, and then Gordon, to declare any relevant interests.
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
You say in paragraph 26 in annex A of the report:
“The variation in tax revenue generated by the highest earners is likely to continue to be a source of significant uncertainty and forecast error, with very limited data available on this group. In the future, HMRC’s MTD project may improve the situation.”
You then say:
“To continue to improve our forecasts, we will focus on better understanding what determines changes in tax revenues of the highest earners.”
That brings us back to page 3, where you mention “points for improvement”. I take it that that is one of the areas that you are talking about in that respect. What specifically will you be able to do, given the paucity of data with which to improve forecasting in this volatile area?
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
Business might move but, with less than 4 per cent unemployment in Scotland, why would workers move to an area if their wages were to go lower? Would they not just get a job somewhere else? Surely, 75,000 people will not move into those zones to get lower wages. It is not really credible that people will move to accept lower wages in an economy where there already are chronic labour and skills shortages, is it?
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
That assumes 100 per cent displacement, however, and I thought that the whole point of the green ports was to create new, additional jobs.
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
A quick wee calculation off the top of my head tells me that, if there are 18,000 top-rate taxpayers, they each pay an average of just under £140,000 a year. That is a very interesting section of the tax-paying public indeed.
Finance and Public Administration Committee
Meeting date: 5 September 2023
Kenneth Gibson
I think that about 12,000 more people are employed in the sector. However, the productivity outcome is not something that we looked at when we were doing post-legislative scrutiny in this area a year or so ago.