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 1514 contributions
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
Mr Brannen, does this whole line of questioning not strike you as concerning? We have heard conflicting views from all the protagonists involved and the committee is as yet unable to establish the truth of the matter about this business case. There is an opinion from the board, there is an opinion from the individual who has since written to us about his departure, and there is an opinion from the cabinet secretary, Ms Màiri McAllan, who, in letters to the committee, expressed a view about who was at fault. On two occasions, this committee has heard from members of the Scottish Government about what they think happened.
Our poor clerks have to write a report on this, and I think that they will struggle to identify the truth of the matter. What is your view?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
The exit, for the record, cost the taxpayer £104,000. Is it normal for agencies that are sponsored by the Scottish Government to come to you after they have spent the money and ask, “Can you retrospectively approve this?”
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
Is it malpractice?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
What is your opinion as a director general? Is it good practice to allow somebody who is at the top of an organisation that has just been issued a section 22 report from Audit Scotland to be allowed to simply walk away from the process before a public audit hearing?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
This question is aimed at whoever can best answer it. Did the former chair of WICS leave the organisation of his own accord or was he asked to leave and did he receive any financial settlement as a result of his departure?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
Okay, so he resigned or he retired. What was the circumstance?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
And that was accepted and hence the presence of Mr Hinds. Okay; that is understood.
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
I do, convener.
Good morning, gentlemen and lady. I want to cover a few areas. First, I draw your attention to figure 7 on page 21 of the HMRC report, which is probably one of the more helpful tables in what is quite a lengthy and detailed report. It is certainly more visual, from my point of view; I was wanting to get my head around the analysis that has been done on the Scottish tax base in general, and this table paints a picture that we can look at.
Just to make sure I am being accurate, can you tell me whether the table is saying that higher and top-rate taxpayers in Scotland accounted for 13.3 per cent of taxpayers in 2018-19, and that in 2022-23, the latest year we have available, that figure had risen to 18.1 per cent of the tax base? That is the percentage of the tax base, but alongside that—and what is more important—is the percentage of tax that they are paying, which for the same group has risen from 58.6 per cent to 64.2 per cent. Is such a shift normal? If the percentage of taxpayers in any tax band increases, does the amount of tax that they pay also increase proportionately and at a similar or the same rate?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
Does that present any risk at all? For example, when we look at the top rate, we see that less than 1 per cent—0.8 per cent—of Scottish taxpayers paid 17.8 per cent of all tax. In other words, less than 1 per cent of taxpayers account for nearly a fifth of the Scottish tax base. Again, the relevance of this questioning will become clear in my later questions on tax behaviour. You have said that it is a UK-wide phenomenon, but irrespective of that, does that present any risk to any Government when it comes to trying to forecast how much revenue it will get in any given year from its tax income as opposed to from the block grant?
Public Audit Committee
Meeting date: 19 February 2025
Jamie Greene
I picked that year, because in an exchange that I had about taxation with Alyson Stafford from the Scottish Government on 25 April last year—we were talking about inward migration to Scotland increasing tax revenues—she made the following statement. This is why it is important, I think, that we understand the numbers, because she said:
“In 2021-22, taxable income in Scotland increased by £200 million as a result of the positive inward migration of taxpayers.”—[Official Report, Public Audit Committee, 25 April 2024; c 7.]
Presumably, that £200 million is part of your £749 million in exhibit 3. If we use the 11 per cent calculation that I highlighted earlier, it would mean that that £200 million would result in only £20 million of net benefit to the Scottish budget. Is that assumption correct? I did not have this data to challenge what was being said at the time, but, nearly a year on, we now have the ability to look at these numbers and see what they mean in real terms to the Scottish Government’s budget.
Perhaps that is a question for the Auditor General.