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 2831 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Is it doable?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Will you describe that a bit more for me? I would have thought that you needed a budget to understand what your deficit would be and to determine how to plug that gap.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
But surely the board would have been apprised of the situation, because a budget is quite an important thing. Surely it would have wanted to be informed and briefed about it, and papers would have been minuted. Did that happen? The Auditor General says that it did not.
11:15Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Did the board make a decision to defer the budget?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
The question of whether behaviour has changed has been considerably explored over a number of years. The last time we spoke to HMRC, it indicated that there was some sign of behavioural change. Here we are looking at something rather more concrete. In 2023-24, the increase in the additional rate and the lowering of the threshold was expected to raise £65 million but, due to behavioural responses, only £11 million was raised, and in 2024-25 the increase to the top rate was intended to raise £53 million but raised only £8 million. Both cases represented a more than 80 per cent divergence in the amount of tax received. Are we getting to the point where we bring out the old Laffer curve and say that tax rises are no longer effective?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
If we look at those two issues, which are the only ones that we have any detail on, does the calculation of how much was raised depend purely on income tax or does it take into account the knock-on effect of a reduction in expenditure, which would lead to a drop in VAT income?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Scotland is not the first country to be wrestling with its taxation policy and how to raise sufficient revenue to do what it needs to do. Are there any other countries that have handled it better? Have any other countries had better outcomes than we have?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Obviously, I am going to ask about the absence of a 2023-24 budget. Paragraph 10 of the Auditor General’s report says:
“Some initial work began in February 2023 to gather information for the budget. College management asked budget-holders to supply information to inform the preparation of a draft budget. The college is unable to explain what happened to that information and there is no evidence of it being collated or summarised.”
I am not sure who might want to comment on that.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
I have been involved in many budget processes. The process of putting the budget together and of individuals who hold part of that budget putting in their input sometimes throws out unexpected things that can be incorporated into the budget. You see what your bottom line will be and you determine what you need to do to adjust that to where you need to be.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Colin Beattie
Another quite important point in the Auditor General’s report is where it states:
“The board’s view on the absence of a budget is not documented in the minutes of relevant meetings.”
Is that correct?