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
At the end of the day, will there not always be a major discrepancy between projected tax revenues and what we actually receive?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
In paragraph 14, you point out that tax policy in Scotland has increasingly diverged from that in the rest of the UK—that has been so for a number of years now—but HMRC has not yet assessed the impact of that or what it would cost to do so. Why?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Over a number of years now, I have repeatedly brought up my concerns about the figures that are behind the tax collecting. Gareth Davies mentioned working on some aspects of this, but consistently, right across the board, there seem to be an awful lot of assumptions and estimates and so on made and it is quite difficult to see how they would result in an accurate figure. Just to remind you, the service level agreement states:
“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.”
There are lots of other clauses on the same thing, but to me it all rotates around the key word, “correct”. I will take a high-level look at the issue and go through a few of the points of concern that I have picked out. I would be interested in your comments. It is not that making an estimate or an assumption is wrong; it is the sheer number of them. On occasion, you make an assumption based on an estimate, which to me must multiply the divergence and the inaccuracy of that figure. For example, in paragraph 12 of your report you say that HMRC successfully matched 72.9 per cent of address records. What is the equivalent figure south of the border?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
So you have no idea?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
You mentioned one aspect there, which is the behavioural changes, but there must be a process already in place across the UK to assess the behavioural change that any taxation increase or decrease might have.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Has there been an assessment of that?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Correct.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
What does that mean?
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
What you are saying, in effect, is that the Scottish Government’s action of not approving the expenses triggered the section 22 report.
Public Audit Committee
Meeting date: 19 February 2025
Colin Beattie
Why did you not retrospectively approve the expenses? In other areas that the committee has looked at, there has been retrospective approval of expenses, but, in this particular case, the decision was taken not to approve them.