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 2597 contributions
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
I accept the point, but I am trying to highlight issues with regard to uncertainties around the figures that are being produced.
Flicking through your report, which was an excellent bedtime read, I note that in paragraph 2.13 on page 21 you say:
“HMRC confirmed the residency status for 92% of Scottish and Welsh pension scheme members ... and provisionally estimates that 94% have been confirmed following the 2020-21 tax year.”
That percentage does not seem high—in fact, it seems quite low. You would think that pension scheme members would be easy to pick up.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
It is known that, in Scotland, a higher proportion of people give to charity than is the case in the rest of the UK. On that point, I note that paragraph 2.14 on page 22 says:
“HMRC does not have systems in place to establish the residency of taxpayers donating to charity”.
All those anomalies add up. You might say that each one has a small impact but, when you look at them in aggregate, it starts to become a concern.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
But in your report you say that the dividend and savings elements are bound up with the income tax figure for the UK, which means that we are taking a proportion of that as part of our loss. That does not seem right.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
[Inaudible.]—publish the relative quality.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
With regard to paragraph 12 on page 8 of the report, I find it astonishing that taxpayers do not have to bother with advising a change of address. I realise that this is not within your powers, but how can the system possibly be robust if people can just change address willy-nilly and vanish?.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
So it is a notional figure. What is its purpose?
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
Surely it indicates that there is a flaw in the process.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
Given that the problem has been happening every year since the system was instituted, it must endemic to it.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
I turn to one or two specific issues. Paragraph 1.2 on page 10 says:
“HMRC calculates the final outturn figure from several components”,
but it does not actually mention what those components are. I do not know whether explaining them will require a lengthy response. If it requires just a short one, that will be fine, but if not, you can perhaps drop us a note.
Public Audit Committee
Meeting date: 3 February 2022
Colin Beattie
That would be excellent.
Paragraph 1.5 on page 11 says:
“In some areas of the calculation, data are not available in sufficient detail to identify income tax liabilities, reliefs or other adjustments relating to individual taxpayers.”
Again, that will require making a huge estimate.