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 1237 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Liz Smith
The gap, though, does not help us to work out elasticities of demand, as the convener rightly pointed out. That is the issue. As you have rightly said, in 2016, all parties agreed about the devolution of the tax—I am not arguing about that point at all—but I would argue that, to make people feel comfortable, it would be helpful to have more complete data, which would enable us to analyse the likely behavioural change and the elasticities of demand that will follow from it. It is difficult to do that if we do not have information from HMRC in that manner, so that we can compare. I would make that point quite strongly, and it should perhaps be mentioned in your engagement with the UK Government.
I come back to the issue of the finance bill. You are quite right to say that it is not a matter for the Scottish Government to decide on. However, do you think that, when it comes to the next session of Parliament and a likely parliamentary reform of some sort—of course, that depends on the make-up of the Parliament and on the new Presiding Officer—the Government would agree that that issue could constitute part of the reform of the Parliament?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Liz Smith
You will not be surprised to hear that I will come on to the issue of a finance bill in a minute. First, I will follow up the convener’s questioning about data. With regard to the current UK levy, why is HMRC unable to tell us how much of that money is apportioned to Scotland? What is the problem there?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Liz Smith
That is helpful. There have been growing calls in the Parliament for a finance bill, and, as Mr Mason has rightly highlighted, the public sometimes does not understand to a particularly high degree of transparency what is going on with the public finances. Anything that we can do to improve that process would be welcome, and I have certainly heard colleagues on all sides of the chamber suggest that it would enhance the Parliament.
Perhaps that is a debate for another time, minister. Thank you for your comments.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Liz Smith
You mentioned that you have carried out estimates and studies to get an accurate assessment of that figure. I am struggling to understand why HMRC is unable to provide that information itself. I appreciate that you cannot answer that question, but it is not helpful that we do not have that data, because, if this devolved tax is to work well, we need to understand that.
You itemised the issues of fairness and simplicity, which I completely understand, but the other issue is the income that will be generated as a result. If that income was to be below what is already being taken through the UK levy, that would be an issue. We cannot make that judgment until we know what HMRC is currently doing. Do you accept that that is a bit of an issue?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
I have a question about the possibility of behavioural change, which has been flagged up to us by other witnesses. The general message that we are getting is that not much behavioural change in how people operate is predicted. That said, are you aware of any behavioural changes that have happened as a result of the UK aggregates levy, which I think has been around for about 20 years? Are you aware of any instances of UK tax changes having a marked effect on elasticity of demand or whatever having affected revenues? Are you aware of comparable studies?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
We are not predicting that there will be behavioural change. That is helpful.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
In relation to the work that Mr Lindsay talked about, obviously Revenue Scotland has been speaking to HMRC, but has the latter flagged up any issues of concern?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
That is all very encouraging. The bottom line is that, for the tax to be successful, there has to be good compliance, it has to be seen to be fair and people need to understand what it is for. It is also vital that we get some benefit from its revenue-raising aspect—indeed, that is the basis for the Scottish Government wanting to introduce it.
My second question came up in the previous evidence session and is on an issue that has been going round the committee for some time: the possibility of a finance bill that would allow the Parliament—not just this committee—to scrutinise taxation a bit more fully than is currently the case, and with greater clarity and understanding. I know that you cannot comment on Scottish Government policy, but would that help the process of getting more people to understand what is going on?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
Boring technical can be good.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Liz Smith
That was very helpful—thank you.