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 3226 contributions
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
You have said:
“In 2026 and 2027, we expect households to run down their rate of saving significantly as they try to maintain consumption growth in the face of stagnant real wages.”
You talk about a “direct behavioural response” to taxation, in that it will increase
“the incentive for more tax-motivated incorporations”.
You estimate that those will
“increase by a cumulative 17,000 by 2029-30”
as a result of the budget, and you say that
“These combined effects reduce the yield by”
£700 million by 2029-30. How do you come to that estimation of tax-motivated incorporations? That is also an issue of great concern in Scotland due to the different tax rates that we have here.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
That is why I am asking you—I couldnae find it in the document.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Good morning, and welcome to the 33rd meeting in 2024 of the Finance and Public Administration Committee. The first item on our agenda is an evidence session with representatives from the Office for Budget Responsibility on the UK “Economic and fiscal outlook”, which will inform our scrutiny of the 2025-26 Scottish budget. I am delighted that we are joined in person by Richard Hughes, who is the chair of the OBR, and by Professor David Miles CBE and Tom Josephs, who are both members of the OBR’s budget responsibility committee. I thank you all for taking the time and the trouble to come all the way up here—it is very much appreciated—and I welcome you all to the meeting.
I invite Mr Hughes to make a short opening statement.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Thank you very much for that. In time-honoured fashion, I will start with some questions, then pass over to colleagues around the table.
In your “Devolved tax and spending forecasts” document, which you produced to go with your magnificent 207-page tome on the budget, an element of frustration seems to come through. You say:
“we lack sufficiently detailed or timely data that is required to produce forecasts for Scotland”,
so the OBR needs to do a lot of extrapolation. What additional data could be provided to help you to make your forecasts more accurate? I am well aware that we have the Scottish Fiscal Commission, and I will ask a question about it in a minute or two.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Interestingly, your forecasts appear to be more optimistic than those of the SFC. Historically, how accurate have your predictions been, compared with those of the SFC? Are yours more accurate or less accurate, or are they more or less on the nose, give or take?
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Indeed—I appreciate that.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Mr Hughes, I am going to quote a lot from your report—everything that I am going to say, more or less, is a quotation from your report. Right at the start, on page 7 of your report, you say that, from the recent budget,
“Budget policies leave the level of output broadly unchanged at the forecast horizon.”
You go on to say that
“Real household disposable income ... per person, a measure of living standards, grows by an average of just over ½ a per cent a year over the forecast”
and that
“Compared to our March forecast, the level ... per person is just over 2 per cent higher at the start of the forecast due to data revisions, but 1¼ per cent lower by the start of 2029. The bulk of this difference (around 85 per cent) is explained by policies announced in this Budget.”
Is it your view that Scotland will follow the same trajectory? Why do you feel that a lot of the budget detail that you have analysed seems to be on the same theme, with a lot of it being front loaded and with a reduction in growth and investment over the piece? Will you talk us through that particular issue in terms of disposable income?
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
Okay. You have said:
“In nominal terms, debt interest spending falls to £104.9 billion this year but then increases year-on-year to £122.2 billion in 2029-30”
which is a £12.6 billion revision since March. Can you talk us through that?
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
You are basically saying that the UK Government will have an envelope for pay, and it will say that it can be met either by increased pay, which might mean a reduction in numbers, or with lower pay but maintaining the numbers.
Finance and Public Administration Committee
Meeting date: 26 November 2024
Kenneth Gibson
I have to say that your outlook report does not read in a particularly optimistic way where you say, on page 53, that
“This results in an average annual tax increase in excess of £800 per employee”
and, on page 35, that
“Real private consumption is forecast to fall 0.4 percentage points as a share of GDP from 2023 to 2029. In our pre-measures forecast, we expected this share to rise by 0.4 percentage point but this is more than offset by policy measures in the Budget.”