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 1194 contributions
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Fantastic. We have questions from Willie Coffey next.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Kevin Stewart, would you like to ask questions?
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
I understand. It is a fraction of a percentage.
On the percentage collection issue, VAT—I have made this point in a private briefing about the City of Edinburgh Council—is a non-trivial tax to collect. A lot of verification is required. If we consider hotel accommodation, there are a lot of different components to that that go beyond the provision of accommodation. There are fine-dining experiences in which the cost of the accommodation is probably less than half of the total bill that is paid. What prevents a bed and breakfast provider, for example, from saying, “We don’t charge for our accommodation. We just have a £100 breakfast that we provide in the morning”? How would you prevent that from happening?
12:15More broadly, the verification that is required to audit the books to ensure that each room rate has had the 5 per cent levy applied correctly is quite complex, certainly as compared with simply totting up the total number of nights of occupancy and then multiplying that by a flat fee.
What stops abuse and, more important, how will verification take place? It strikes me that that is a non-trivial issue.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Determining that is quite complicated, is it not?
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Okay. I will leave my questions there. I thank the witnesses for their contribution.
12:20 Meeting continued in private until 12:35.Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
I thank the deputy convener for taking care of that so efficiently. That brings us to agenda item 2. Stephen Kerr is a new member of the committee, and I invite him to declare any relevant interests.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Thank you. I know that members intend to ask about some of the detail that you have just raised.
I put the same question to David Hope-Jones.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Thank you. I invite Leon Thompson to respond.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
Thank you very much for that injection of enthusiasm.
Can I ask a brief supplementary based on the last set of questions, which have been largely about matters of competitiveness and price sensitivity? To some extent, this is a policy that has been based on the assumption that a price can be added on and that customers will pay it. To what extent are tourism businesses price setters and to what extent are they price takers of a price that is set by the market? This is, in the formal parlance, about the elasticity of demand. To some extent, it will be neither one thing nor the other; it will be somewhere in between. To what extent can tourism businesses set a price and to what extent do they have to accept the price that the market sets and tourists are willing to pay? Marc Crothall, you are the one who has been discussing this.
Economy and Fair Work Committee
Meeting date: 3 September 2025
Daniel Johnson
I feel compelled at this point to say that we appreciate both Oasis and Oasis fans in this committee.
When policies are introduced, it is always worth taking a deep breath and taking a couple of steps back and asking whether we are where we expected to be. When the visitor levy was first mooted, people were talking about a pound or two on a hotel visit. If we are looking at 7 per cent and then we add VAT, it is in effect 10 per cent on top. If we managed to find a hotel room for £150 in Edinburgh, it is putting another £15 on top of that bill. Is that 10 per cent additional charge to the guest what was expected when this was first discussed?
10:15