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 2444 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Okay.
A number of people have left the college, including all of you. In fact, five members of the board, including the chair, resigned between April and May 2025, which is quite a turnover. Perhaps I can go to you first, Mr Watson, because I think that you might want to tell us why you resigned.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
So, in summary, you felt that UHI exerted too much control over UHI Perth, and you wanted a bit more freedom. Shall we put it that way?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Okay—that was pretty clear. I shall leave it there, convener.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Thanks, convener. I want to stick to the VAT question. Was the proposal to allow the Scottish Government to keep all VAT receipts raised in Scotland, or was it to do that and be able to set its own rate of VAT?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Do you get the impression that both Governments have just given up on it?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
I am looking at paragraph 32. It says that factors include
“• weaker earnings and employment growth
• behavioural responses from taxpayers ... such as choosing to work fewer hours or exiting the workforce
• differences in the sectoral make-up of the economy, such as the sensitivity of the oil and gas industry in Scotland”,
which is going through a really tough time at the moment, and
“• a different distribution of incomes in Scotland compared to the rest of the UK.”
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
We have spoken before about the different tax rates north and south of the border and how they affect people; for example, whether higher earners leave because they do not want to pay as much tax. We have talked about those things before.
I want to ask about a couple of other areas. One is the transparency question. Between paragraphs 36 and 37 you say:
“The Scottish Government is not sufficiently transparent in explaining how taxes contribute to the Scottish Budget.”
I know that you have spoken about this already, but I want to know what it is that the Scottish Government is not being transparent about. What does the Scottish Government need to do to please you, Auditor General?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
It could be, of course, because it is a little bit embarrassing for the Scottish Government. Maybe the Government just does not want to be as up front as you would like—you do not have to comment on that.
I will ask you about something else: land and buildings transactions tax, which is the Scottish equivalent of stamp duty. Perhaps you can help us here. Do more people pay LBTT in Scotland than pay stamp duty in England?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Following up that issue, Mr Watson, I note that board papers show members discussing the possibility of agreeing a deficit budget, and UHI saying that that was an option and that it would discuss it with the SFC. Did that happen?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Mr Watson and Dr Cook, you have both outlined what you see as the perceived problems with the funding arrangement for Perth college. Has the situation changed since you left, or is it still the same? If it is still the same, how would you fix it?