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 1169 contributions
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
The point about wanting stability and confidence is a direct response to what we have been told by industry through engagement. We set out the rationale for the approach of having broad alignment of the tax with what the UK has in place.
You touched on the rate of the UK aggregates levy being the same for the past 15 years. That is one element that contributes a data challenge, because we do not have a history of changes in the levy from which to assess what the response has been and whether there have been changes as a consequence of changes in the rate of the levy. As you highlight, the changes that are coming are relatively modest in scope.
This is just one tool among many. It is an important fiscal lever and the bill will increase the number of fully devolved taxes that we have at our disposal. As we accrue more data, there will be the opportunity to consider how the tax can be used in relation to other devolved taxes. It sits in a much broader policy area, where a range of other regulatory interventions and policy approaches can be taken. In considering what change can be effected via the use of the Scottish aggregates tax, it will be important to consider it not simply in isolation but as providing an opportunity for decisions on the aggregates levy to be taken in the broader context of the range of other powers that are available in, for example, pursuing circular economy objectives.
The key thing that I am keen to stress at this stage in the bill’s consideration is that we need to ensure that we take on board the concerns, views and input of those who are involved in the sector and who are most directly impacted—currently by the UK aggregates levy and in the future by the tax.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
The consideration here is the administration of the tax. The tax rate will, of course, be set as part of the budget, taking into account a broader range of circumstances at that time, not least the prevailing economic climate.
You touched on understanding the impact of the tax on behaviour, which is why I picked up on your point about the rate having been the same for the past 15 years. That creates challenges around data, and there are also the existing challenges with not having—if you will pardon the pun—disaggregated Scottish data and more information on movements. That is why, as I referred to, we have jointly commissioned a survey with the UK and Welsh Governments to reflect the situation as of last year. The data from that will be available in 2025.
I appreciate the frustration about our not having more information available, but that speaks to why we are taking the prudent approach that we are taking with the bill. We recognise that we need a degree of alignment and continuity in the overall structure and administration of the tax—it is what business is familiar with—but we have flexibility on, for example, the setting of rates and other arrangements to enable a more distinctive Scottish approach to be taken in future. That will be done in a way that is consistent with our “Framework for Tax 2021” principles, by making sure that we have a fully developed evidence base and understanding of the potential behavioural responses to any tax change.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
The BRIA was prepared by Government officials and was published when the bill was introduced. I come back to the point that the bill reflects the cross-party agreement in the Smith commission and the cross-party support for the Scotland Act 2016. It was agreed that the UK aggregates levy, or the tax on the commercial exploitation of aggregates, should be devolved to the Scottish Parliament. The committee is familiar with the reasons why that provision is one of the last elements of that act to be taken forward.
The key point is that there is flexibility in the bill to take quite a distinctive Scottish approach. As we are almost two years out from when decisions will be taken on that, I cannot state what that approach should be. As I said, we have not even had the stage 1 debate on the bill yet. My key focus is to ensure that there is a clear rationale for the approach that we are taking with regard to administration. That rationale is about ensuring that we have broad consistency and stability at the point of the tax being devolved, while ensuring that we have flexibility to take a distinctive Scottish approach going forward. That approach will reflect the policy objectives of the Government of the day, which I assume will reflect the distinctive aspects of the Scottish economy.
I agree that ambition is crucial. It is necessary, but it is not sufficient. Data and informed policy making are necessary, too. As I have set out, and as the committee has heard from witnesses, the challenge is that we do not have sufficient data on the way in which the UK aggregates levy operates. We have an opportunity to address that. We are, of course—
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
If you do not mind, convener, I will just say that there is a distinction between the rate of tax and the administration. That is the key point. I want to be clear that, when I speak about a cautious and prudent approach, I am talking about what I am dealing with directly and what is in front of me, which is the legislation. I have set out that we will—as I think everyone including the committee, the Parliament and industry would expect us to—engage closely ahead of the setting of the rate. However, I have to be candid. For the reasons that have been set out, we do not have the full range of data that we will have as the tax beds in. That is the distinction. The tax will be a fully devolved tax that is administered by Revenue Scotland with rates that are determined and legislated for by this Parliament. The committee will appreciate that VAT assignment was not the devolution of a new power; this tax is distinct in that regard.
The approach that we are taking is around the administration of the tax. I recognise the keen interest in what the rate will be, but I do not think that the committee would expect me to set out what the range of other devolved tax rates or income tax rates will be in the next budget, let alone in two years’ time. With regard to this particular tax, we will, of course, continue to engage. The position that we set out with regard to what the rate will be will reflect the engagement that we have had, and we will set out a clear rationale at that time.
I do not want my remarks to be misconstrued as suggesting that there is a predetermined course with no change. I want to make it clear that the approach that we will take is, like the approach that we have taken with the bill, one that is informed by close engagement and is consistent with the principles in the framework for tax and the new deal for business.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
As the committee will appreciate, matters of enforcement and administration are properly for Revenue Scotland, as are issues with compliance. I appreciate that Revenue Scotland has set out the approach that it will take in detail to the committee in advance—
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
It is an important area to explore. Certainly, the Government has its approaches. However, I am also conscious that non-ministerial offices are directly accountable to Parliament. Although they are part of the Scottish Administration, they have autonomy and independence in how they operate. In the case of Revenue Scotland in particular, we all recognise why that is important.
With regard to how NMOs would seek to adopt automation processes, AI and so on, Parliament has the opportunity to directly scrutinise the work that those offices undertake. Parliament will scrutinise the legislative framework within which Revenue Scotland will operate. We have responded to the points that have been raised with us by Revenue Scotland. Bringing forward the regulation-making power will allow us to ensure that we do not inhibit Revenue Scotland’s ability to adopt AI approaches that would benefit users of the tax system and, indeed, the overall delivery of public services.
I appreciate the point that you make. In this context, because it is a regulation-making power, some of the points that we are starting to touch on relate more to the regulations themselves and interrogating what is brought forward—
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I have not had any direct conversations with the UK Government on that matter, but I am conscious that the issue has been raised at committee, with the suggestion that, with the Scottish aggregates tax going live, there should be direct engagement with the UK Government in such areas.
The broader situation within the UK and the decisions that the UK Government makes will be among the many factors that will inform consideration of rate setting when the Government and Parliament set the rate for the aggregates tax.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
It has been brought to our attention and is under consideration at the moment. We will, of course, update the committee in due course, but I am aware of the specific requests and, indeed, the previous commitments that have been made in that area.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
Yes.
Finance and Public Administration Committee
Meeting date: 19 March 2024
Tom Arthur
I cannot speak on behalf of HMRC. I appreciate that Jonathan Waite earlier tried to set out our understanding of what the issue would be for HMRC. We engage but, ultimately, the UK aggregates levy is a UK tax. It is set by the UK Government and administered by HMRC, so how that tax is administered and the requirements on the body that is charged with administering it are not things over which I have any executive competence.