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 4060 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Yes—I think that a lot of that is underpinned by the fact that the productivity forecasts have had to be downgraded, given that they have been overoptimistic for some time.
One issue with the UK budget that many commentators have picked up is the fact that there are a lot of little tax increases rather than anything particularly significant. I will touch on one or two of those increases where the implications for Scotland may not have been particularly well highlighted.
The tax on property income and savings income will increase by 2 percentage points at the basic and higher additional rates from April 2027. The UK Government intends to engage with the devolved Governments of Scotland and Wales to provide them with the ability to set property income rates in line with the current income tax powers in the fiscal framework. Will you talk to us about that?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Yes, because costs ultimately have to be passed on.
With regard to implementing lower business rates for retail, hospitality and leisure properties, a lot of pressure is on the Scottish Government to follow what has happened down south. What would be the implications for the Scottish budget were the Scottish Government to do so?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
A lot of that was before the increase in employee national insurance contributions. There was a theory that people were spending more before 1 April, which boosted that quarter’s figures while having an adverse impact on the following quarter. One would think that, over the year, the OBR would have taken those matters into account. Surely, it must have done.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Okay. I think that our having figures would be helpful.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Okay—we will go straight to questions. We do not have a submission from you either, so we will simply ask a series of questions on the budget.
First, I want to ask about the £820 million of additional funding that the Scottish Government is to receive. That comprises £510 million in resource funding and £310 million in capital funding over five years. One issue with that is that it is very much front loaded. Will you talk us through that? I understand that it ultimately leads to a cut in day-to-day spending in 2028-29.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
You have not really touched on capital. The capital that is available to the Scottish Government will be much the same in 2029-30 as it was in 2023-24. There is a projected 1.6 per cent decline over the next five years. Given that growth is the UK chancellor’s overall priority, are you concerned about the impact of that decline, given the higher level of inflation capital?
The second point that I want you to respond to is about the overall cost of public procurement in the UK compared to, for example, Europe. Compared with other countries in Europe, the cost from the point of hiring consultants to the point of actual construction seems to be incredibly more expensive for projects that are quite similar. From high speed 2 down south to the A9 in Scotland, the costs seem to be colossal. What is the IFS’s view on these two issues: the capital position and the cost of capital procurement in this country?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
It is said that a camel is a horse designed by a committee, which is exactly what that tax system seems to be. It is as if a load of people sat down and all managed to add a wee bit into the mix without making it very clear or straightforward, as you have just said.
The Office for Budget Responsibility forecasts real GDP growth of 1.5 per cent across the UK in 2025, but the economy has shrunk in six of the past seven months, so is that forecast realistic?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
At the start of your response, you said that the UK measure would have an impact on the block grant adjustment. How much of an impact would you estimate that that is likely to have in the forthcoming financial year?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Oh, I thought that you were talking about the £200 million change.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
We now move on to questions from members.