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 1396 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Legally, everyone has to pay their tax, so I am not clear on what you mean by tax dodgers.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Anyone who is investing in the areas and taking advantage of the incentives that are on offer has to comply with all legal requirements, be those in relation to paying tax, regulatory issues, environmental or employment law issues, or any other issues. They need to comply with all the laws and regulations, as anyone else would.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I have nothing further to add.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
First, there are legal restrictions on what we can do, because we do not have control of employment law. The criteria in the code of conduct will be used to assess whether businesses will be eligible for the benefits or not, as is the case with green ports.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Companies have to make the commitment that they are meeting the code of conduct.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I would need to go and look at the details on the specific dates that you are quoting, because I am not familiar with them.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
I would expect that there would be more engagement than that but, as I said, we will come back on the specific details.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
Good morning, convener, and happy new year to you and to the committee. I welcome the opportunity to discuss the SSI with you and I look forward to the committee’s questions.
As you know, there are two investment zones in Scotland—one in the Glasgow city region and one in the north-east. They are designed to leverage research and innovation strengths to boost productivity and increase innovation in our regions. Through the incentives on offer, they can make a major contribution to attracting private investment, promoting growth and creating good jobs in key sectors such as advanced manufacturing and green industries. The investment zones are a collaboration between the Scottish and UK Governments and the Glasgow city region and north-east Scotland regional partnerships. The regional partnerships are ensuring that regional interests remain at the heart of this work and that the benefits and opportunities of growth are felt by communities throughout investment zone regions.
The Glasgow city region and the north-east have engaged extensively with regional stakeholders, including businesses and research institutions, to develop proposals for their investment zones and to secure appropriate buy-in. The Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2023 provides relief from LBTT in part or in full for qualifying transactions within a designated investment zone tax site. That is part of a package of incentives offered to the investment zone.
As part of the partnership working arrangement with the UK Government, it was agreed that we would ensure, as far as possible, that the overall offer in Scotland is equivalent to the offer that is available to investment zones in England and Wales. The LBTT relief is designed to be equivalent to the stamp duty land tax relief that is offered to investment zones in England, to ensure parity.
The LBTT relief supports the overall programme by encouraging investment in specific tax sites on land that is underdeveloped or undeveloped, and the relief will be available immediately once the tax sites are designated for a period of up to five years.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
How would you define that? As I said, the companies would have to comply with all legal requirements.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Ivan McKee
That is a fair comment. It is important to look at that aspect—and, indeed, at the green ports work—through the lens of what we are trying to achieve, which is to create clusters of businesses in those high-tech, forward-looking technology areas and to create a coalescence around a geographical space that allows and helps to deliver those multiplying cluster effects across those areas.
Looking at the reliefs that are on offer, you benefit from LBTT when you move—by definition, somebody would have to move to get it, but they get it only by virtue of the fact that they are moving, so it is not an incentive per se to move into the area.
Typically, those businesses that are looking to move to create something are looking at the international context—they are looking for what Scotland has to offer if they come here rather than go elsewhere and considering the cluster in the round and the package of incentives that are part of it. However, it is fair to say that the bigger part of the matter is about what other businesses there are, what the opportunities are for finding customers and what the supply chain and the skills pipeline look like. Those aspects are probably much more of an attraction than anything that we are doing around particular reliefs.