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 1169 contributions
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
It is something that has been reflected on. I will ask Ewan Cameron-Nielsen to correct me if I am wrong, but I think that housing co-operatives represent a very small part of the Scottish housing sector.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
I will ask Ewan Cameron-Nielsen to come in at this point.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
As members of the committee have recognised, the private rented sector plays an important role in providing flexibility for many people. However, we also recognise that there are many people who are renting who would far prefer to be able to own their own property. That is what the policy is designed to support.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
No.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
Good morning. The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc) (Scotland) Amendment Order 2022 provides for the increase in the land and buildings transaction tax additional dwelling supplement rate that was set out in the Scottish budget on 15 December 2022. The order increases the rate of the ADS from 4 per cent to 6 per cent. The change is intended to protect opportunities for first-time buyers and home movers by further helping them to compete with buy-to-let investors and second-home owners.
In addition, the change is forecast to raise much-needed revenue at a time when public finances are under significant pressure. The Scottish Fiscal Commission estimates that it will raise an additional £34 million in 2023-24.
As members will be aware, the legislation provided for the rate increase to take effect on the day after the Scottish budget statement, 16 December 2022. That near-immediate change was intended to prevent the possibility of forestalling, which would have both reduced its revenue impact in the next financial year and run counter to the policy intent. The near-immediate introduction was also intended to provide certainty for taxpayers, while acknowledging that the legislation must be approved by the Scottish Parliament in order to remain in force. As with previous rate changes, the instrument includes a transitional provision so that anyone who entered into a transaction prior to 16 December will not pay the increased rate.
I welcome the evidence that a range of organisations have submitted in response to the committee’s call for evidence, and I look forward to members’ questions.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
I cannot comment on the decision that any individual landlord will take. It is also important to recognise that the ADS applies not only to the private rented sector, but to second homes and holiday homes as well. The clear policy intent behind it is to support first-time buyers and to raise much-needed revenue. As I set out in my opening remarks, the ADS will raise additional revenue; it is forecast to raise £165 million in the coming financial year, and £34 million of that is additional because of the changes that we are making.
That is the context in which we take these decisions. A broader context, too—not least, the prevailing economic conditions—will impact on the decisions that people who operate via the rented sector will take. As I have said, we take a balanced approach to our taxation policy, and a clear policy intent, which underlies the decisions that we take on the ADS, has been in place for a significant period.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
That policy has been in place for a while, but I am conscious that it has been raised as an issue. That is why we have considered it as part of the review.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
That might be a fair point, convener, but the reality is that stamp duty is an England-wide tax that does not have regional variations, just as LBTT is a Scotland-wide tax.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
By definition, that is what the policy intends to do.
Finance and Public Administration Committee
Meeting date: 17 January 2023
Tom Arthur
As I say, the issue came up during the ADS review and we recognise that. The word that Ross Greer used about the sector was “minuscule”, but we will be in a position to set out our response to the ADS review relatively soon.