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 ˿ and committees will automatically update to show only the ˿ and committees which were current during that session. For example, if you select Session 1 you will be show a list of ˿ and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of ˿ 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: 12 March 2024
Kenneth Gibson
I mean the impact of tax changes in Scotland relative to the rest of the UK on our revenue streams.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
I just wanted to clarify those numbers.
My last question also concerns the clarification of numbers. The example in table 3 of the financial memorandum gives a summary of estimated Revenue Scotland running costs for the first year of the SAT. The numbers are all rounded. For example, amortisation—which is a great word that means
“the spreading of the cost of an intangible asset such as an IT system”—
is £200,000, operational staff costs are £645,000 and operational non-staff costs are £60,000. Once that is all done and dusted, the costs would be about £905,000 a year.
What are the parameters for that? How accurate are those figures? Are they within 5 per cent, 10 per cent or 20 per cent limits? How confident are you that the figures in the financial memorandum for the set-up costs and, importantly, the continuing operational costs are accurate?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
From my perspective, “comfortable” isnae very numeric. That is why I asked whether the confidence limit is 5 per cent, 10 per cent or 20 per cent. What kind of ball park are we talking about? Obviously, financial memorandums have to be best estimates, but how confident are you?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
That figure will have been set on the basis of today’s prices, obviously.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Good morning, and welcome to the 10th meeting in 2024 of the Finance and Public Administration Committee. The only item on our agenda is to take evidence from two panels of witnesses on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.
First, we will hear from Eric Brown, a member of the Chartered Institute of Taxation’s Scottish technical committee; Justine Riccomini, the head of tax for employment and devolved taxes at the Institute of Chartered Accountants of Scotland; and Isobel d’Inverno, the convener of the Law Society of Scotland’s tax law sub-committee. I welcome you all to the meeting. Thank you for your written submissions.
We will move straight to questions. About 150 current United Kingdom taxpayers have been identified as being likely to be required to register for the Scottish aggregates tax. Is that a fair reflection of the actual number of taxpayers, or have a number of them not been picked up yet. Is anyone able to answer that question?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
To be fair, I should have asked Isobel d’Inverno to answer the question, because it is her submission that mentions the figure.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Okay. I will move on. The potential of cross-border issues as a result of differential taxation has been raised as a concern. When we went on a visit a couple of weeks ago, we were told that there are not many cross-border issues, because the tax is about £2 per tonne and it costs a lot more than that to pay the wages of a driver, to put petrol in the truck and to ship the material hundreds of miles, so the £2 does not have much of an impact.
The Chartered Institute of Taxation’s submission states:
“Scotland exports far more aggregate to rUK than it imports (over 5.5million tonnes compared to 16,000 tonnes)”.
That is obviously a colossal differential. I take it that those aggregates cannot be sourced from elsewhere in the UK. You say that the way in which the bill is structured and the relations between the UK and Scottish Governments mean that Scotland could lose between £8 million and £10 million a year in revenue. Could you expand on that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Justine, one of the issues that concern you is the potential impact on other taxes, such as land and buildings transactions tax. Is that right?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
You said in your submission that it is “disproportionate”. Further on, you touched on safeguards and said:
“there do not appear to be any safeguards for taxpayers to deal with situations where the taxpayer may not agree that they have failed to pay an amount of tax, because they do not believe the tax is payable.”
What safeguards should be introduced in the bill?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
That is a real issue. If the tax is levied after something has been sent to England, the UK Government gets the tax rather than the Scottish Government.