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 2424 contributions
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Okay. I will move on to a slightly different point. In response to a question from the convener, I think, David Satti talked about the audit and risk committee and the board approving the removal of limits per head for reclaiming expenses. If I remember correctly, that happened in January 2023, and it was for a trial period. First, how long was the trial period intended to be? Secondly, I did not understand the reference to oil prices and so on driving the change. That does not seem to be a reason.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
There is no real analysis of why. Those are significant movements within the broad bands. You would hope that HMRC would be providing some data as to how that has arisen, what the consequences are and where we are going with this. There is nothing behind it.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
I will not go through the other issues step by step, because my colleagues will want to drill down into some of those areas, but, given the overall number of assessments, estimates and assumptions that are made, we cannot have an accurate tax figure—we just do not know.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
To be clear, I am not suggesting that we would get more money out of the tax system if we had accurate figures, but, if we are to base our budgets on anything, the figures must be reasonably accurate in order to give us certainty for the future. My concern is that we will get lumpy adjustments every few years to take into account changes in all the estimates and assumptions, which is not desirable.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
I am mentioning all these issues because, in the aggregate, they are a concern. For the past two years, HMRC has been having difficulties in importing land and property transaction data. Two years?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
As I say, I am just highlighting examples. In part one, paragraph 1.5, the report says that
“HMRC does not have data in sufficient detail to identify income tax liabilities, reliefs or other adjustments relating to individual taxpayers.”
Is that not a bit of a concern? The report goes on:
“The gross total of all the estimates and adjustments made by HMRC totalled £1,077 million in 2022-23”,
so it will be more now. That is not a small sum of money. Is the chance of error and incorrect projections based on that lack of data not a concern?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
My understanding is that the international side of its business was frozen.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
I think that the international aspect will be picked up later.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Quite a few people—obviously those who are not involved in this—have questioned whether WICS is value for money. Given that it is the regulator of the water industry, I realise that there is a bit more to it, but, basically, it looks after Scottish Water. There are 20-odd people in WICS. Could that work be done by another body—the Scottish Environment Protection Agency, for example?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Has WICS done any tangible assessment of the possibility of any impairment of the ability to perform?