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
We have not touched on some other things that the Law Society of Scotland suggested with regard to what is not in the bill. I confess that I do not fully understand LBTT group relief and Scottish share pledges. I think that you are looking for amendments or saying that something else could be in the bill. Do you have amendments ready to go that members might be willing to lodge?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The bill seems to me to be quite wide ranging, so I am surprised that anything is ruled out. Fair enough—we can take advice on that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Is that what the go-live events from 26 January to 26 July are for?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
You said that the tax return will be a bit different from the one that is used for the UK system. I think that our tax return is to be more detailed. Will you explain why that is and what will happen?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I am pretty sure that we are all sympathetic to that. In the past, when we have looked at artificial intelligence, we have been given cases in which, sometimes, if there is not enough human oversight, things can get run away with. As I mentioned to the previous panel members, constituents of mine who were a penny short in their council tax have had horrendous letters. Can you give us some assurance that we are not going down that route?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
My final point is on a different area. In the Law Society of Scotland’s evidence about group relief and demergers, it said, in effect, that HMRC guidance overrules the strict letter of the law but that
“it has not proved possible for Revenue Scotland to issue guidance which has the same effect as the ... SDLT guidance.”
Can you explain that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
The downside is that the recycling industry is disadvantaged in many ways. There is very little incentive to recycle, because it is cheaper for people just to get stuff out of the quarry.
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
I accept that—fair enough.
Mr Brown, you have already talked with the convener about certain difficulties with pinning down when the aggregate is actually used, as that could happen somewhere else in the UK or even beyond. Would it have been better to tax things at the source so that it became payable when the stuff was taken out of the ground?
10:00Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
We might well take that issue up with others.
ICAS—and I meant to declare my membership of that organisation—makes a point about the lack of awareness of Scottish taxes. Who do you think should be doing something about that? Is it the media’s fault, because they just ignore Scotland?
Finance and Public Administration Committee
Meeting date: 12 March 2024
John Mason
Even though no one will watch them either. [Laughter.]