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: 5 December 2023
Kenneth Gibson
Thank you for that opening statement, Aidan. It is hard to believe that it is almost a decade since the Revenue Scotland and Tax Powers Act 2014 was passed—I recall all the deliberations and discussions at that time.
It is also astonishing that this is the first time that you have been in front of the finance committee, but you have certainly made up for it with the tone of your annual accounts, which I and colleagues have been wading through. I have to say that it has all been very positive but obviously we have a number of questions for clarification. The answers to some of the questions that we will ask will be in your report, but it is important to get them on the public record.
At the end of your opening statement, you talked about staff. I notice that staff numbers have increased from 76 in 2021-22 to 83 in 2022-23. Can you tell us why that is?
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
Thank you for that clarification.
My last question is on the information on page 38 of the resource accounts document, which is on performance analysis. I was pleased to see that, between 2016 and 2022, the 10 categories that you have, from “Leading and Managing Change” through to “Engagement Index”, have all improved significantly. However, there is variation in improvement. For example, you are sitting at 61 per cent for “Pay and Benefits”, compared with 92 per cent for “My Team”. I am not really sure what “My Team” relates to. Can you explain that graph and set out the progress that has been made and that you plan to make?
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
Okay. I have hogged the floor enough. I open up the session to colleagues.
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
I asked about it because the tax gap is one of the contentious issues. I was looking for a ballpark figure; I was not looking for you to say that it is £10.3 million or £4.5 million. Is it about 1 or 2 or 3 per cent? If we do not know what the gap is, it is hard to tackle it. I know from your accounts that more than 99 per cent of the money that is due is being collected, but it seems to me that there might be a gap outside of that.
Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
That is great. Indeed, that, in itself, is a very helpful comment.
Thank you for answering our questions so fully and frankly. There is one issue that you said that you would get back to us on, so we look forward to receiving that information.
That concludes the public part of today’s meeting, as our next agenda item is discussion of our work programme, which will take place in private.
11:02 Meeting continued in private until 11:23.Finance and Public Administration Committee
Meeting date: 5 December 2023
Kenneth Gibson
But why is the figure only £6.7 million on 1 April in the year 2021-22, and more than £66 million on the same date a year later, when the net funds appear to be pretty similar? I am just wondering why that was.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
As well as the institutions that I mentioned, the Chartered Institute of Taxation also participated in the round table. In the briefing before the session, HMRC told us that the volatility in the current financial year is of the order of 9.81 per cent. It would be a real shock; who knows where we could be. That is the highest that it has been in the past 12 years. There is also the bureaucratic cost and the politics of who would gain and who would lose and so on. The committee is clearly of the view that it is simply not worth the candle for all the stress and distress that it would cause. We cannot see any real gain for Scotland—or, indeed, the UK—in it. It would simply be a bit of a nightmare.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
I will now open up questioning to colleagues.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
The next item is an evidence session with the Deputy First Minister and Cabinet Secretary for Finance on the Scottish fiscal framework independent report and review and VAT assignment in Scotland. Ms Robison is joined by Scottish Government officials: Matthew Elsby, deputy director of fiscal policy and constitution; and Niall Caldwell, corporate treasurer. I welcome all of you to the meeting and invite the cabinet secretary to make a short opening statement.
Finance and Public Administration Committee
Meeting date: 21 November 2023
Kenneth Gibson
I am just going to ask a couple more questions and then open it out to colleagues around the table. We have a summary of the changes to the fiscal framework. They are all pretty straightforward and I think that the committee has a good grasp of most of them—no doubt my colleagues will ask for further clarification. However, I am a bit vague about the coastal communities fund. It says in the table of changes that
“A baseline addition was made equal to the UK government spending on CCF in the year immediately prior to devolution.”
The next column says that the CCF is now going to be absorbed into the Barnett formula, with
“no immediate impact on funding.”
The important word there is “immediate”. What will that really mean as we move forward? I ask that as someone who represents a coastal and island constituency.