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 ³ÉÈË¿ìÊÖ and committees will automatically update to show only the ³ÉÈË¿ìÊÖ and committees which were current during that session. For example, if you select Session 1 you will be show a list of ³ÉÈË¿ìÊÖ and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of ³ÉÈË¿ìÊÖ 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
What is the general sense of the scale of unregistered quarries—quarries that, even though the levy has been in place for 22 years, are not paying any tax?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Hold on a second. Given that we have a bill that sets out to devolve the tax and get the optimum level of revenue, is that not a fundamental thing to ascertain?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
They are in part 2 of the bill.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Where that power exists at the moment, it seems to be rarely used.
I have two further questions before I open the questioning to colleagues. My first one goes back to the point about there being 350 quarries. You said in your submission that you have identified 150 current UK taxpayers that are likely to be required to register for the SAT. I take it that that includes people with multiple quarries and that, therefore, it is not the case that there are 150 legitimate operators, plus 200 illegitimate ones, because you do not know how many of the latter there are. Is it right to say that?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
John Mason will be excited about that.
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thank you, Gillian. Colleagues have exhausted their questions.
I make the observation that compliance surely increases revenue, even if that is not the reason for it.
As well as grappling with a lack of data, which means that we do not know how big the issue is, it appears that there has not been much enforcement over the past 20 or so years. You said that the aggregates levy is a small tax, but individuals sometimes get chased by HMRC for just a few pounds. I find it odd that an industry that generates tens of millions of pounds in revenue in Scotland alone seems to be able to decide almost on a voluntary basis whether it pays the tax. Is that a fair comment?
Finance and Public Administration Committee
Meeting date: 12 March 2024
Kenneth Gibson
Thank you very much. I thank all our witnesses for their contributions today. We will continue our evidence taking on the bill next week, when we will hear from the Minister for Community Wealth and Public Finance—the legendary, one and only Tom Arthur.
As that was the final item on our agenda, I now close the meeting.
Meeting closed at 11:48.Finance and Public Administration Committee
Meeting date: 5 March 2024
Kenneth Gibson
Thank you.
Finance and Public Administration Committee
Meeting date: 5 March 2024
Kenneth Gibson
Okay. I will not go through all of the technical adjustments but I will focus on one. Additional budget cover of £48.1 million has been provided for private finance initiative projects in NHS recovery, health and social care. It says here:
“This technical change falls outside of UK Budget limits and is provided to align the Scottish Budget with accounting requirements.â€
What does that mean? What accounting requirements are we talking about here?
Finance and Public Administration Committee
Meeting date: 5 March 2024
Kenneth Gibson
Yes. Has the amount of inert waste as a share of the total waste that is going to landfill increased over the past decade or does it remain fairly stable?