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: 22 February 2024
Colin Beattie
Continuing on risk, I have a question on cross-border migration. A trend analysis is referred to in paragraph 2.33 of the C and AG’s report. Has that report on cross-border migration trends been published? I see that HMRC expected the analysis to be complete by January 2024. It has perhaps been under a bit of pressure, but do we know where that analysis is?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Is there a revised date for it?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
My next question leads on from that. Mr Davies, will you update the committee on the jointly-funded work by the UK, Scottish and Welsh Governments on cross-border migration trends over a period, which is mentioned in paragraph 2.34 of the report, and the HMRC work on retirement and migration, which is mentioned in paragraph 2.35? Where are we on those pieces of work?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Thank you, and good morning.
I am sorry to bang on about stuff that has been partially discussed already, but I have a big concern about the uncertainties of the tax revenue and the way that it is calculated.
In 2021, I took down a list of all the anomalies in the NAO report for 2020-21, in which there were estimates, guesstimates, apportionments and goodness knows what else. I did the same for 2021-22, and it is almost a carbon copy. We have your report for 2022-23 and, although I have not gone to the trouble of taking out line by line, it is pretty much the same again. As you said, Mr Davies, there have only been some marginal improvements. Is HMRC in breach of the service level agreement that it has in place with the Scottish Government?
10:00Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Again, if we look at this literally, the SLA says that
“HMRC will identify the Scottish taxpayer population”,
and it also says that it
“will identify and maintain an accurate and robust record of the SIT taxpayer population”.
You cannot say that it is doing that.
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
There does not seem to be a lot of wriggle room here. The SLA says that HMRC is
“to provide the Scottish Government with sufficient relevant and timely information and data for assurance purposes and to budget effectively”.
Can you categorically say that it does?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Given that it is an agreement between the Scottish Government and HMRC, would you not have a role from the point of view of looking at what the Scottish Government is getting?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
As a layman, I would still say that the service level agreement is being breached.
I will move on to something different, although we touched on it when we talked about Scottish income tax behaviour. Auditor General, is there enough published data and research on taxpayer behaviour to assist the forecasting by the SFC, policy development by the Scottish Government and scrutiny by the Scottish Parliament?
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
As you say, it will be a couple of years before we really understand the full impact of what is happening now.
Public Audit Committee
Meeting date: 22 February 2024
Colin Beattie
Okay. I will move on. Do Audit Scotland and the C and AG believe that the strategic picture of risk could be more bespoke for Scotland? We keep coming across places where data is not available for Scotland as such, and there is also apportionment from UK-wide figures. To be honest, the UK has a different make-up of taxpayer. It is all distorted by London. That goes for any place outside London because it dominates, and any apportionment will be somewhat distorted. Can we do this better? Can we get better figures for Scotland?