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 2855 contributions
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
Your submission mentions council tax, which has been reviewed but has not been changed for a long time. Are you a bit critical that we have not changed or replaced it?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
The main reason that is given for council tax not having been replaced is that nobody can agree on what should replace it. Will you go into what a good property tax or a good land tax would be?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
I did not hear that; I will read it afterwards.
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
Does anyone else want to come in on that question? No. I realise that it is a sensitive issue.
We have already mentioned the interaction between income tax and corporation tax and the idea that people might incorporate. In the Chartered Institute of Taxation’s submission, Charlotte Barbour, you also mention various other taxes such as capital gains tax and national insurance. There is a whole package in there. If more of those taxes were to be devolved, we could presumably come up with a more joined-up system. I read a Reform Scotland paper about tax—published in June, I think—that was quite interesting. Is it the Chartered Institute’s argument that the position should be a bit more neutral, so that, if somebody incorporated, that should not make any difference? For example, they might put their profits into shares, which are subject to capital gains tax, but all the taxes on any kind of income could be set at the same rate—I think that some countries do that.
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
No—absolutely. I will raise another point that may be linked. The David Hume Institute talks about
“the size of the envelope”
and
“growing the tax base”
Are you also thinking widely? Do you mean income-based taxes, land-based taxes or other taxes?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
Will you expand on that a bit more? When you refer to the size of the envelope, what is the envelope?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
I will come to Ms Flanagan in a moment, but can I press you on that? There is a political angle as well as the technical angle, is there not? If you are in South Lanarkshire Council and, across the road, North Lanarkshire Council is doing something differently, you and your colleagues come under pressure. I am sorry—you are from Dumfries and Galloway Council; that was just an example. A council will come under pressure when people say that the neighbouring council is doing so much more—it is collecting the bins more often and all that kind of thing. Do you feel under pressure to be consistent with other councils?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
I will leave it at that, although colleagues might want to follow up. It would be helpful to get that email.
Auditor General, in your submission, you talk about the fiscal framework being
“intended to incentivise the Scottish Government”
You say that, when the Scottish economy is doing well, tax revenues increase and that, when it is not doing so well, revenues do not increase. Would you be prepared to say that the fiscal framework is weighted against Scotland at the moment?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
I do not think that you will find anybody here who is going to argue with that—I am certainly not. The point has been made, and I think that it is made in your submission, that we have tended to give the NHS increases that are higher than inflation, or at least bigger increases than we have given to local government. Those two areas are the two main parts of our budget. I asked the previous panel this question, so I might as well put it to you as well. Have we been too generous to the NHS? Should we try to give the same increases to the NHS and local government?
Finance and Public Administration Committee
Meeting date: 20 September 2022
John Mason
Another choice that we have to make concerns the question of ring fencing and whether we should give more money to local government—or any other sector, for that matter. We immediately get accused of creating a postcode lottery if Aberdeen City Council is spending more on education, whereas South Lanarkshire Council is spending more on social care, refuse or something else. Do you have any suggestions about how we can get round that and strike the right balance?