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 1200 contributions
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
Earlier, Lucy O’Carroll confirmed that the tax strategy will be published along with the budget on 4 December. How many times has the tax strategy group met since the general election?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
My final question is about expanding the tax base, which the convener referred to earlier. What are the priorities of the Scottish Government’s current policies on expanding the tax base?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
But the tax strategy will set out how we widen the tax base.
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
That is helpful.
My final question is for Kate Forbes. Earlier, we discussed how, perhaps in the past two or three years, some people—although not everybody—have felt that there has not been as much emphasis on the national performance framework as there had been previously and that, therefore, it has been difficult to meet the framework’s demands. Is one possible reason for that difficulty the fact that the framework is, in theory, very ambitious in trying to do some very difficult things, including combining very different objectives and considering the opportunity costs that are involved in all that? Mr Mason mentioned that the Scottish Government has added a few extra dimensions to the framework. Has that made things more difficult?
12:30Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
To be specific, how many times has it met since the general election?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
I am interested because there has been discussion about the principles and objectives behind the Scottish Government’s tax strategy. Has the issue of competitiveness been added to that overview of the tax strategy?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
I understand those principles, but my specific question is about competitiveness. Is that issue in the Scottish Government’s tax strategy?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
I am just coming to behaviour. The tax strategy has to deliver economic growth and improve the economy and wellbeing. That all has to be up there. I am asking about competitiveness because a lot of people in the world of business and industry make the point that the competitive side of the tax strategy is extremely important. If we are to deliver much greater economic growth and a much better economic outturn, we need a competitive tax structure. I would have thought that that was central to the Government. I flag up the comment that the Deputy First Minister made at the end of August, when she wrote:
“continually raising taxes is ultimately counter-productive”
because revenue falls, which impacts on potential investment.
The committee has had various bits of evidence from the Scottish Fiscal Commission, which has argued that, at the top levels of tax systems, there is a problem with potential behavioural change. In terms of your tax strategy—never mind the tax rate—are you measuring the different tax elasticities and the behavioural change that is likely to result from the tax policies that you have just now?
Finance and Public Administration Committee
Meeting date: 8 October 2024
Liz Smith
Obviously, there are businesses that are concerned about the potential for difficulties with recruitment in the future, because they feel that some medium to high earners are being put off.
When we get the tax strategy, it will be important that you produce the evidence behind what is driving it. In other words, will we get the evidence that allows us to see what the different elasticities are at present and whether the behavioural change is as we suspect it is?
Finance and Public Administration Committee
Meeting date: 1 October 2024
Liz Smith
What are you doing just now to identify areas in which the outcomes of the decisions that you make in local government are better than they have been in the past? Is that work not on-going? I would have thought that, with public sector reform, it would be very important to know exactly where there had been successes. Is that not an important discussion for local government and central Government to have?