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 4060 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
It is like someone earning £99,500 and not wanting to be promoted because then they will lose their £12,570 tax-free allowance, for example. That is obviously under UK control, of course.
The statistics that you mention in exhibit 10 are interesting. It was hoped that £65 million would be raised when the additional rate increased and the threshold was lowered in 2023-24, but 83 per cent of that was lost due to behavioural change, leaving only £11 million. The following year, when the top rate was increased, 85 per cent was lost—these are quite significant figures—and effectively only £5 million was brought in. Taxes are being levied that obviously cause some individuals pain, and the money is effectively being lost. I have no doubt that there is an impact on productivity if folk are working fewer hours and so on as well.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you. I will not ask about the tax base performance gap because I am quite sure that colleagues want to dig into that in some detail.
I was surprised, though, by the comment in paragraph 40 that the percentage of people who state they do not understand taxes well is around 50 per cent. I thought that it would be much higher than that. I think that the number of people who do not understand what taxes are devolved and reserved is infinitely higher than 50 per cent. I think that you would be quite shocked. People do not realise that excise duties or VAT or whatever are reserved; there is corporation tax, inheritance tax, you name it. I think that there is real surprise about what is and what is not under the control of this Parliament.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Talking to constituents over many years, I have found that most of them are quite astonished when they find out that council tax does not provide 100 per cent of local authority funding. When you tell them that it is probably 14 or 15 per cent, they are quite amazed.
In paragraph 10 of the report you say that
“This audit focuses on taxes devolved through the Scotland Acts 2012 and 2016”
but that it is not about non-domestic rates or council tax. Would you like to be able to include those in future?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
It could make a more rounded picture.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I will open up the session to colleagues.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I have a further concern on transparency and communication. In exhibit 1, you say about VAT assignment:
“To date there has been no agreement between the Scottish and UK Governments on a way forward for the implementation of VAT assignment.”
You continue in paragraph 5 to say:
“In July 2025, the Scottish Affairs Committee of the UK Parliament raised concerns over progress”.
This committee has consistently and repeatedly said that we do not believe that VAT assignment would be of any benefit whatsoever to Scotland. It would cost millions of pounds to set up. There would be arguments between Scotland and the UK over the levels of assignment—blah, blah, blah. There would be no control whatsoever in this Parliament of the VAT level. The view of this committee, expressed to the Scottish Government over many years, is that it is a complete waste of time. I see no reference to that in here; it is as if we are still a week after the Smith commission report has been published and we are just looking at when this will be implemented. I would hope that, in future reports, you would make it clear that we feel that this is a dead duck and that it is a waste of time to talk about it. We could talk about devolving VAT—that is another argument—but we do not feel that assignment should be progressed.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Of course, in the next financial year, we face a £1 billion gap in resource funding and £1.1 billion gap in capital funding, as you say in paragraph 41. Do you expect that gap to be closed in the next financial year?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
That concludes questions from me and my colleagues. Are there any further points that you or Richard Robinson would like to make before we wind up the session?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you very much. We all have your report right in front of us. I will ask you some questions that you have answered in your report, but I am quite keen to get some of that on the public record.
In your opening statement, you highlighted transparency. Can you talk us through your frustrations with the Government’s lack of transparency and how it can be improved?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Yes, LBTT contributes 1.6 per cent of the Scottish budget, so it is not insignificant.