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 4355 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
I think that you should have a good go, if I am honest.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.
That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.—[Ivan McKee]
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
The result of the division is: For 5, Against 0, Abstentions 1.
Motion agreed to.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
I thank the minister and his officials.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
The next item on our agenda is also with the Minister for Public Finance, who is joined by Scottish Government officials Cara Woods, senior policy adviser on aggregates and landfill taxes, and Laura Wilkinson, lawyer. I welcome our witnesses and invite the minister to make a short opening statement.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
In 2016-17, the tax was £2 per tonne and it is now £2.16 per tonne. That is 8 per cent more than it was a decade ago, but prices have inflated by 41.5 per cent during that period so less tax is being raised proportionately.
I note that the Scottish Fiscal Commission forecasts that the tax will raise £42 million in 2026-27. As you know, minister, committee members visited a place in Pumpherston that recycles aggregates and were told that moving aggregates is so expensive because the lorry, fuel and driver all have to be paid for, but that company does not even sell to Edinburgh. So, I do not understand why you are maintaining the same price as down south. If it was put up from £2.16 to £3.24 per tonne, that would generate another £21 million per year in revenue. People who are involved in recycling have said to us that that would boost investment in the recycling of aggregates.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
I understand what you are saying, but we have had a couple of years to work that out. It has been a long time since the issue was before the committee. It just seems that we are missing an opportunity to stimulate investment in recycling and generate additional taxation, given that there is no likelihood of anyone saying that, because it is an extra £1 per tonne, they will ship the aggregate an extra 50 miles, with all the costs that that would incur.
I understand what you said about the block grant adjustment, but I wonder why the Government is being so timid about this.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
I would have thought that, at this time, a couple of years after the committee went through all this, we would know the amount of aggregate that is being used in Scotland and its movements.
I will let colleagues come in. John Mason is first, to be followed by Liz Smith.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Thank you very much for that opening statement, minister. According to the business and regulatory impact assessment, Scottish landfill tax revenues have declined from £149 million in 2015-16 to £56 million in 2024-25, and contributions to the Scottish landfill communities fund have halved over the past decade and are estimated to amount to around £1.4 million. That is why, because of the associated costs of administering the fund in future years, they will breach legally permitted limits. Can you tell us what those legally permitted limits are?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
The reason I ask is that, next year, the fund will be £1.4 million, which, for many community organisations, is still a substantial sum of money. It would be helpful to know how much is being used to administer the fund, because the whole idea behind the instrument is that the fund is becoming less viable. It would give members an opportunity to assess what they feel. The fund is very geographic—we know that. Not everywhere in Scotland can apply for it. That clearly means that it disproportionately benefits certain communities, and they might be somewhat aggrieved if the fund is closed and not replaced.