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 2623 contributions
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
There was a suggestion from at least some people who wrote to us that the definitions could be wider and that products are being missed and are not being taxed under the current definitions. Does any of you feel that that is the case?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Would you go as far as to say that we could have different rates? Say in the Western Isles, if virgin material has to be used, there could be a lower rate whereas, in the central belt, where there is a choice, it should be a higher rate?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
So you have no position yet on whether you want a national rate or local rates.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Fair enough.
I will move on to an issue that I was initially surprised about but that I am perhaps understanding now. I thought that the tax would have been applied at the point of production at the quarry, rather than when the material is put into use. Obviously, it would cause a huge problem with the rest of the UK if we had different systems, but what is the logic of having the tax at the point of use or commercial exploitation, rather than at the source?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
On the question of definitions, such as the meaning of “commercial exploitation”, we are sticking closely to the UK rules. Are you all comfortable with that?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
I have not checked back to see what the percentages were but, obviously, pay is going up 7 per cent or thereabouts. Some of these are quite small amounts, but it is the principles that I am thinking about.
Paragraph 26 talks about £4.75 million for the Covid-19 inquiry. It concerns me a little with some of these inquiries that the costs can run away, which I think happened with the Edinburgh trams inquiry. Is there a control on such inquiries, or is it very much up to the person leading the inquiry what the costs end up being?
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
We have discussed capital expenditure and borrowing. I note that paragraph 89 says that
“The improved position has allowed the Capital Borrowing requirement to be reduced, by £150 million from £450 million”,
which means that the plan is to borrow £300 million, although that could still vary by the end of the year, presumably.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
On the financial transactions money, I think that £53 million is being deferred to 2024-25. Will you explain to us what impact that will have? If I am not mistaken, some of that was used for housing in the past.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
That could mean that there is a little bit of leeway for SNIB and housing next year.
Finance and Public Administration Committee
Meeting date: 5 March 2024
John Mason
Thank you. My final point is about paragraph 101, which covers the Scotland reserve. The idea is that
“over time the Scotland Reserve could become more of a genuine reserve of funds.”
That would allow us to save a bit. However, at the moment, as the Government has pointed out, there is just not the leeway to do that. Do you anticipate that we might be able to put money aside at a future point, or do you think that the pressure to always spend as much as we can is too great?