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 4492 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Thank you for that. I reiterate that the committee has made it clear that we do not support the assignment of VAT either. We could argue about whether VAT should be devolved, but we think that its assignment would, frankly, be more trouble than it is worth.
I call Patrick Harvie, to be followed by Dr Sousa.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
We might have to leave that question in the ether unless someone it picks up. I see that Professor Heald wishes to respond.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
That adds to the issue of transparency, which, as you know, is an area that the committee has pressed quite extensively over the months and years.
We have about 30 minutes left, and I want to be able to touch on public sector reform and one or two other things, if we can. First, however, I see that Professor Bell is keen to come in, and that John Mason and Craig Hoy have questions.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
To be honest, every year when I was on the local government committee, and on a number of occasions while I have been on the finance committee, when COSLA has given evidence and asked for additional taxing powers, I have asked COSLA what those taxing powers should be and who should pay them. I have been met with complete silence. COSLA has to get its act together, frankly, and say what it wants and who should pay that before it comes here and makes woolly comments, which it has been doing for years and years.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
It is all MSPs—it is for everyone.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
I touched on that at the RSE last Wednesday night, but I will not comment on it now, because time is against us.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Thank you. Stephen, you can start with compliments and then go into substance. [Laughter.]
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Thank you very much. Professor Heald?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Amendment 16, in the name of Michael Marra, is grouped with amendments 1, 17, 2, 18, 19, 48, 20 to 22, 49, 50, 4 and 41 to 43.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
I ask Michael Marra to wind up and say whether he wishes to press or withdraw amendment 16.