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 1535 contributions
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
My next question might be best directed at Professor Muscatelli, as our domestic expert. Do you have any views on whether the Government is using its existing capital borrowing powers effectively enough? I acknowledge that they are extremely limited. Have you looked at whether they could be better used?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
I will switch to the issue of tax and your recommendation on continuing to make the tax system more progressive. Do you have any views on the papers that were recently published by the Scottish Trades Union Congress and the Institute for Public Policy Research, which largely focus on the introduction of new tax powers? Both papers included proposals on changes to income tax, non-domestic rates and so on, but they focus primarily on creating new powers, particularly around property taxation, which you mentioned, Professor Muscatelli.
I am conscious of the time, so I will roll in a second question specifically on the higher tax band. Is the range in the higher tax band now too large? For example, should we tax people who earn between 拢45,000 and 拢60,000 at the same rate for that portion of their income as we tax that portion of income for those who earn between 拢100,000 and 拢125,000?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
I return to the point about capital powers and your recommendation for the Scottish Government to maintain capital spend. Professor Muscatelli acknowledges the Government鈥檚 limitations when it comes to capital borrowing, so I want to understand a little bit better how you think that the Government can maintain capital spend when the capital budget is largely set for it through the settlement from the UK Government. You might think that the limited capital borrowing powers are not being used well enough or that we could increase taxation further to increase the capital budget, or it could be a question of reallocation within capital because there is a belief that some capital spend is not efficient enough and we could get more bang for our buck through reallocation. Could you expand a little bit on how you think the Scottish Government could achieve what you recommended, given the limitations that you have acknowledged?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
Given that that change takes place immediately, to avoid a very obvious bit of avoidance that would otherwise have taken place, do you have a projection for what the additional income will now be in quarter 4 of this financial year?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
I have a final question, which is just to jog my memory. How did the eventual outcome to the 2018 changes to income tax across the board compare to the behaviour change assumptions that were made at the time?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
Thank you very much. That is all from me, convener.
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
Unless any of the other witnesses wants to pitch in on that, I have finished my questions, convener.
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
That is fantastic. We have not quite figured out how to fill the gap in the remaining quarter of this year, so every little helps in that regard.
On the question of behaviour change, do you have an estimate of what the tipping point would be at which ADS would become net negative in revenue terms? It is an interesting tax, in that it has two objectives鈥攐ne is to raise revenue for public services, but the second is that it can result in what many of us would see as a desirable policy change around freeing up more housing for owner occupiers rather than for second or holiday homes. What is the tipping point at which it becomes such a strong disincentive that we have a net loss of revenue?
Finance and Public Administration Committee
Meeting date: 20 December 2022
Ross Greer
No鈥攂oring is important in that regard. You saved me from getting into trouble there, so I thank you for that.
I will ask a similar question, which might result in a similar answer, on income tax. I will take us back to Daniel Johnson鈥檚 point about the difference between what you are projecting from raising the top rate, versus IPPR鈥檚 projections. If you are assuming that putting the top rate up by 1p will bring in only a net 拢3 million, I presume that, if we had increased it by 2p rather than 1p, we would have ended up bringing in less.
Finance and Public Administration Committee
Meeting date: 13 December 2022
Ross Greer
I can come in at any point.