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 2597 contributions
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
But just to clarify that particular point, in response to questions from the committee, the C and AG stated:
“Our conclusion that the methodology is reasonable is not the same as saying that we are giving assurance on the number itself. That is an important distinction in audit terms.”—[Official Report, Public Audit Committee, 22 February 2024; c 7.]
The C and AG is therefore not saying that your figures are accurate; he is saying that the methodology is acceptable.
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
I come back to the service level agreement, which says that
“key requirements have been identified for HMRC’s operation and administration of the SIT powers”.
Under that, the first bullet point is:
“identify and maintain an accurate and robust record of the SIT taxpayer population”.
That is a strong statement, but I am not sure that it is borne out by what we have heard. The second bullet point refers to allowing
“HMRC to collect and account for the correct amount of income tax revenue due to the Scottish Government”,
which goes back to having correct, robust and accurate assurances, and all the rest of it. I am not sure that we have that.
Are we actually complying with the service level agreement, or is it just a statement of intent?
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
For the past several years, I have been expressing concern about the accuracy of the figures that we get for Scottish income tax. Indeed, in 2021-22, I extracted lists of all the areas in which HMRC had used estimates, guesstimates, UK-based averages and other things, all of which, in aggregate, bring considerable uncertainty to the actual amount of income tax that relates to Scotland. Clearly, I did not bother doing the same thing this year, because there has been no change. Nothing has happened, and there has been no improvement in the accuracy of the figures or in eliminating some of the anomalies that so obviously and clearly exist. Does HMRC have a plan to eliminate such concerns?
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
Quite a few of these issues are Scotland related. I can understand that, in the UK context, there are well-tried and established procedures, and if it were the same for Scotland, that would be more acceptable. After all, there will always be a slight uncertainty. However, there are 30-odd areas here in which you are basically sticking your finger in the air and hoping that the figures will be right. Surely some work should be done on some of these Scotland-specific issues to try to drill down to get the right figures and to eliminate anomalies.
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
I am happy to share the list with you and the committee.
I want to come back to all these anomalies that in aggregate—in my mind, at least—create a concern about the final figure. I am looking at the service level agreement of December 2023 and the first bullet point in clause 23, which says:
“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT to ensure the Scottish Government receives the correct amount of income tax revenue each year”.
Can you put your hand on your heart and say that that is the case?
Public Audit Committee
Meeting date: 25 April 2024
Colin Beattie
Are there areas in which better data would be helpful?
Local Government, Housing and Planning Committee
Meeting date: 23 April 2024
Colin Beattie
Good morning. The commission notes that spending on unprotected services is continuing to fall. Have you conducted any assessment of the impact of such spending cuts—for example, by speaking directly to users of the services?
Local Government, Housing and Planning Committee
Meeting date: 23 April 2024
Colin Beattie
The bar chart shows percentage changes in spending, but that does not give a feel for how much money is behind the percentage figure. Being able to look at the budgets of those services, rather than a percentage change, would give us a better idea of the impact.
Culture and leisure have also been particularly hard hit. Does that mean libraries and so on?
Local Government, Housing and Planning Committee
Meeting date: 23 April 2024
Colin Beattie
Who is monitoring local government progress on net zero?
Local Government, Housing and Planning Committee
Meeting date: 23 April 2024
Colin Beattie
Has the commission made any assessment of the impact of reduced capital budgets on the net zero ambitions of local government?