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 MSPs and committees will automatically update to show only the MSPs and committees which were current during that session. For example, if you select Session 1 you will be show a list of MSPs and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of MSPs 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 1992 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
However, it could be argued that there is a midway point. While I can appreciate there being concerns about, for example, the use of special-purpose vehicles being a risk to tax receipts for the Government, there could well be a midpoint that front loads payment but still allows for staggered payments. That would not represent such a risk to the Government. Has the minister considered that?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
We are definitely talking about large businesses. However, I come to this debate from the position that, if we are to get to the volume that we require, we need those large operators. We must recognise that, because of the way the market works, they can make choices as to where they invest. I want them to be able to invest in Scotland because the limitations of their business model are recognised and understood by the Government. They could easily go elsewhere, but we need them in order to get to the scale that we need.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
As you are sitting next to me, you can see the yellow highlighting on my screen, Professor Bell.
My question follows on from the comment in your written submission that
“effective fiscal scrutiny in Scotland depends less on formal powers”
and your comment just then that we should focus on medium-term and structural issues. We all agree with that, and it is where we have kept our focus, but I am interested in your reflections on the extent to which annual budgets mean that there is a continued focus on the nearside.
Also, the inclusion of public administration in the wider remit of this committee has enabled us to look at culture and how things are delivered, not just at the numbers. I am interested in widening out your reflections in that respect.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
I have a quick supplementary. Are we sufficiently considering the extent to which, in effect, turkeys do not vote for Christmas, given that the change programme will be delivered by the very body that it could ultimately impact? I am reminded of the time when my colleague Liz Smith pulled from the former permanent secretary, John-Paul Marks, the comment that accountability for head count resided with the permanent secretary, not with the Scottish Government. I suppose that the question is this: is there enough of an understanding of what a significant blocker that could ultimately be when it comes to the how of delivering public service reform, not just the what that we have been talking about thus far?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
I reflect that Michael Marra opened with a general framing of the housing challenges that we have. Is it your position that accepting too many exemptions could render the bill unviable—because of the figure of £30 million—but that accepting too few could, ultimately, affect the housing market, as we alluded to in our report? Given that you are where you are—that the bill has been foisted on us, as has been said in earlier comments—do you have a sense of where the sweet spot is that makes the bill still viable without a significant impact on the housing market?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
I am struggling to understand the purpose of the amendments. I understand what the member is saying about hotels, but he is making the link that it would ultimately be the consumer who pays. I thought that the intention of the bill, given that the levy will be linked to the completion certificate for a hotel, is that the charge would be paid at that point. Is that not what the member intends, or am I getting confused?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
On the points that have been made about amendments 51 and 52, part of the point, for me, concerns confidence about the sensitivity assessment that the minister is setting out and whatever early sight of the measures can be given. It is not unreasonable to say that there is quite a broad range of considerations in amendment 51, but, for me, it is a matter of giving confidence. Seeing what, specifically, will be measured by the Government as part of its sensitivity analysis as soon as possible would give the sector some confidence. What guidance or information can you give in that regard?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
I do not intend to make any further remarks about amendment 53, which concerns first-time buyers. Amendments 54 and 55 are coming up in the group—do you want me to talk to them?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
Okay. I have nothing further to add on amendment 53, convener.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Michelle Thomson
I simply want to put on the record that I have neglected to talk to amendment 56. I am therefore grateful that I had the opportunity to meet the minister prior to this session and glad that we had that conversation. I apologise to the committee and the convener.