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 成人快手 and committees will automatically update to show only the 成人快手 and committees which were current during that session. For example, if you select Session 1 you will be show a list of 成人快手 and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of 成人快手 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 1222 contributions
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
What do you think the strategic tax objectives should be if we are to create more economic growth?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Professor Bell, do you have any thoughts on the global and UK tax structures that would have an impact on what we do in Scotland?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Mr Sousa, do you have any views on how we have a strategic objective that will allow us to create more economic growth, not necessarily related to tax? What do we have to do to get more economic growth?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
Thank you.
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
I want to ask about UK tax and global tax debates. In the first instance, there is a huge issue about the UK tax structure being far too complex, having far too many loopholes and not delivering the revenue that it should. People are avoiding tax too much, and there is a big debate about inheritance tax. On the global scene, there are lots of debates about whether we should move towards environmental taxation to stop some of the big multinationals depositing their money in safe havens. Those are all academic debates that take up lots of column space in The Economist, Financial Times, The Spectator, New Statesman and so on. To what extent does a Government in Scotland have to try to second-guess what will happen with those debates, because, technically, they could mean important changes in the future?
Finance and Public Administration Committee
Meeting date: 19 September 2023
Liz Smith
I am interested in this because, although I hear what you say about the fact that we should do a lot better with what we already have, I feel that, in the context of our being part of the UK and of the global community, we have to be careful that our strategic objectives are in line with what is coming down the line on UK and global taxation. If we go off at a tangent and suddenly find that something slightly conflicts with that, we will have a problem. I know that it is a very complex area, but it is about trying to get a grip on that.
Finance and Public Administration Committee
Meeting date: 12 September 2023
Liz Smith
Nonetheless, one of the criteria that would be used to judge whether we are successful is whether, overall, there is a net gain to the Scottish economy over a certain period of time, because that is obviously what is important.
Finance and Public Administration Committee
Meeting date: 12 September 2023
Liz Smith
It is quite an important aspect. As the Scottish Fiscal Commission set out, the challenges are huge. One of the biggest is in ensuring that our labour market is fit for future developments. It is not just a case of ensuring that new investment exists to create new jobs and attract people into them; we will also need the skills and talents of people who have taken themselves out of the workforce, who tend to be in a particular age group. It might be quite helpful, when considering the two areas that are designated, to have a look at that aspect because that incentive might be increasingly valuable to us.
In relation to the relevant skills that go with new green jobs鈥擨 accept the definition that you mentioned earlier, about being as flexible as possible鈥攄o we need to do a lot more to ensure that the skills and training that we are providing fit the new green opportunities in a way that can benefit the labour market?
Finance and Public Administration Committee
Meeting date: 12 September 2023
Liz Smith
If that happened, would you also be in favour of the wealth tax that you have suggested in your paper?
Finance and Public Administration Committee
Meeting date: 12 September 2023
Liz Smith
The other issue, which you come to later in your tax paper, is business tax. The key issue for the Scottish economy just now is getting the right balance between the tax take or revenue, which you have suggested can be increased in various ways鈥擨 might disagree with you on some of that鈥攁nd behavioural change, a really quite significant example of which the convener has pointed out. It is all about trying to project what would happen in various scenarios and I am keen to know what the STUC would pick out as a priority basis in that respect.