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: 10 December 2024
Kenneth Gibson
Resource funding is increasing by 0.8 per cent in real terms, but are you saying that, once we take out social security spending, there will be a 0.3 per cent decrease, so there is a shrinkage in what Scottish ministers have to spend in the forthcoming year?
Finance and Public Administration Committee
Meeting date: 10 December 2024
Kenneth Gibson
I am sorry—I appreciate that, but is the issue not that the impact is built into the bands themselves? Now that we have had a year of this, have you been able to assess what the impact has been?
Finance and Public Administration Committee
Meeting date: 10 December 2024
Kenneth Gibson
Paragraph 67 of your report says:
“We estimate that the behavioural response reduces overall yield of the policy by £10 million in 2025-26, with this behavioural response reaching £31 million by 2029-30.”
How much are the two higher rates—the additional advanced rate and the top rate—perceived on paper to contribute to income, and how much do you believe is being lost to behavioural change as a result?
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
I will stick with tax for a minute. One of the issues that is being talked about is the coherence of the tax strategy. In relation to the UK tax system, IFS director Paul Johnson said:
“if this government really wants to focus on growth, then part of the plan needs to be a much more coherent tax strategy than we saw”
in the 2024 budget. Will you explain what the IFS believes that “more coherent ... strategy” should be and how we in Scotland can build on that, bearing in mind that a lot of our tax strategies depend on what happens UK wide?
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
I will open up the session now, and the first colleague to ask questions will be Liz Smith.
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
You mentioned incorporation. The Office for Budget Responsibility has said that, across the UK, the measure is likely to encourage about 17,000 incorporations, costing about ÂŁ0.7 billion in revenue. Have you seen higher rates of incorporation in Scotland, in relative terms, as a result of recent tax changes in the rest of the UK? Alternatively, is there no real difference, or do you not have the data to assess that yet?
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
No—it is the cash headroom, which is £9.9 billion.
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
Thank you for that. In your document, you say:
“as with funding in 2024-25, part of the increase in resource funding ... reflects extra SCAPE costs rather than an increase in spending power.”
You have talked about the fact that the budget is increasing fairly modestly in real terms. However, that also means that the Scottish Government has to be very careful about how it spends its money. You have talked about behavioural response in relation to income tax, and mentioned tax revenues in that regard, too. You highlight that the SFC found that
“such responses will offset half of revenues from the Scottish 45% rate and 85% from Scotland’s top rate of tax”
and that there is a need to better evaluate the impact of that. The document goes on to talk about
“the complexity introduced by having 19%, 20% and 21%”
and suggests that that
“is particularly unwarranted”.
Where do you think the Scottish Government is in terms of the issues of taxation and behavioural responses at this time? The document goes on to say that the Scottish Government should be
“open to reversing course if new evidence again suggests bigger-than-expected behavioural impacts”
and that
“a strategy should always be open to revision, not set in stone”.
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
It is 0.3 per cent of our expenditure targets, so it is about ÂŁ10 billion.
Finance and Public Administration Committee
Meeting date: 3 December 2024
Kenneth Gibson
We have gone well over our time and I know that our witnesses and members have other meetings to go to, so I bring the session to an end. I thank everyone for their contributions.
The Scottish budget be published tomorrow, 4 December. The committee will take evidence on the Scottish Government’s tax and spending plans at future meetings in December and January and all members have been given details of the budget timeline.
As that was the only item on our agenda, I close the meeting.
Meeting closed at 11:34.