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 łÉČËżěĘÖ and committees will automatically update to show only the łÉČËżěĘÖ and committees which were current during that session. For example, if you select Session 1 you will be show a list of łÉČËżěĘÖ and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of łÉČËżěĘÖ 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 3539 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I take the word “prudent” as meaning inertia. A company that is investing millions of pounds in buying or innovating with regard to the latest technology to process and recycle, in the belief that the Scottish Government will move forward to a circular economy, will not see any evidence that that is the case. I am seeing evidence of a bureaucratic change whereby a tax is being devolved without any seeming ambition to make it any different from the tax in the rest of the UK. There will then be a wrestle with the UK over the impact on our block grant and so on and what that means for Scotland. It seems to me to be completely underwhelming.
The business and regulatory impact assessment refers to introducing
“a replacement tax that retains the fundamental structure of UKAL”—
that is, the UK aggregates levy—
“while being tailored to Scotland’s needs.”
I am just not seeing anything that is tailored to Scotland’s needs. Who undertook that BRIA?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
Is HMRC just not telling you? Why do you not have that data? Surely you have asked. It must have some information on that within a margin of 5 or 10 per cent. I would have thought that it is pretty straightforward.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I apologise. What part of the bill will help Revenue Scotland to deliver that outcome?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
Thank you very much for that and thank you to your officials for their contributions today.
That concludes the public part of today’s meeting. The next item, which will be discussed in private, is consideration of our work programme. I call a five-minute break to allow the official report and our witnesses to depart.
10:37 Meeting continued in private until 11:05.Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I will not bombard you with myriad additional questions, but I will ask one more. It is really from ICAS, which followed up a meeting last week with a wee letter. It concerns section 2, which I did not touch on because I knew that other colleagues were likely to do so, and states that, although we want to see the payment of taxes that are due, for those who fall foul of that requirement, there appears to be
“no official objection/complaints/appeals process”
in the bill,
“which seems to be inequitable.”
Will there be any change at stage 2 to alter that?
Finance and Public Administration Committee
Meeting date: 19 March 2024
Kenneth Gibson
I am sure that there is, and I am sure that colleagues will pick up on that issue. Meanwhile, let us go back to the crazy, wild world of aggregates and the legislation that is before us.
In your opening statement, you said that the levy will broadly align with the UK aggregates levy. You mentioned that limited data is available on Scottish aggregates, although we were told that about 5.5 million tonnes are shipped south of the border and that only about 16,000 tonnes are shipped north of the border. That is an issue, as it might mean that implementation of the aggregates tax would result in tax that currently comes to Scotland—worth perhaps £10 million a year—being lost to Scotland. Will you comment on that?
We are looking at a bill that will involve set-up costs of more than £4 million, with running costs of about £915,000 a year, according to the financial memorandum. The nudge and wink that you are giving us is that, although it is up to future budgets to set the aggregates tax, it looks as if it is going to be exactly the same—at the pennies—as the levy south of the border at present.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Yes, and 5.5 million tonnes was the total figure in the submission, but I imagine that that will vary from year to year, so it would be a ballpark figure.
Justine, your written submission states:
“It is vital that Revenue Scotland polices compliance with the tax effectively, hopefully by liaising extensively with SEPA and ensuring that SEPA has the powers and resources it needs to regulate the aggregates sector and ensuring that appropriate sanctions are in place for non-compliant behaviours which affect fair competition”.
You obviously have concerns about the way that the system is operating at the moment. Can you give us any specifics on how that could be improved through the bill?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
It is not a key focus.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I am going to open out the session to colleagues. I call John Mason, to be followed by Michelle Thomson.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I invite Michael Marra to ask the next questions.