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: 12 March 2024
John Mason
Ms d’Inverno, did you want to comment?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
That makes sense. I should say to the other two witnesses that if you wish to come in, by all means do, but I have a couple more questions for you, Mr Brown.
In paragraph 4.4 of your submission, you say:
“there might be scope for confusion”
when the new tax is introduced
“until site operators and businesses are used to the new SAT and the interaction with UKAL.”
Is that a serious concern? Do we need to do something about that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I think that I will leave this line of questioning for the time being and move on.
The financial memorandum says that part 2 of the bill is cost neutral. I am interested to know whether you all agree with that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Do either of the other two witnesses have views about the part 2 costs? Are you comfortable with them?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
How will an operator that is based in England and that is not even aware that we will have a new tax learn about it?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The Chartered Institute of Taxation made the point in its written submission that there could be double penalties in some situations. For example, both a quarry operator and a customer could be subject to a penalty of 100 per cent of the tax that is claimed. The institute felt that it would be a bit harsh to penalise both by that amount.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I will raise a few issues to do with part 2 of the bill. One provision would give the Scottish ministers powers to enable Revenue Scotland to undertake more automation. Can you say anything about that and what protections there would be? Some people like having a bit of face-to-face and personal interaction, as well as making use of computers.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Okay.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I am sympathetic to that suggestion, but I will leave my colleague Liz Smith to ask you about it, as that is her baby on this committee.
On the actual rate, which you have mentioned, I accept that you are not experts on aggregates, but I note that one of the bill’s aims is to encourage recycling to ensure that we take less out of quarries and reuse things more. Do you think that matching the UK rate is a good idea, or would it be a problem if we did not?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
That is helpful. That point is wider than what we are looking at today, but that is interesting. Ms d’Inverno, would you like to come in?