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 4176 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
That might be a further incentive for banks, for example, to leave high streets—not that they seem to need much of an incentive at the moment.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
There is a £20 million loss to the Scottish budget, potentially.
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
One of the issues that has created a lot of heat but not much light in Scotland is the energy profits levy. The UK Government plans to replace the levy with a permanent oil and gas profits mechanism. How would that work?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Yes, I notice that debt as a share of GDP is still expected to grow from 95 per cent this year to 96 per cent by 2030-31.
When it comes to reform, the IFS has said:
“A range of … tax increases—on pension contributions, unearned income, business investments and capital gains—weaken incentives to save and invest”,
adding that
“The Chancellor continues to show no real appetite for using tax reform to boost growth.”
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Definitely.
The IFS director, Helen Miller, described the budget as a
“borrow-to-spend budget in the short term, and a combination of a tax-and-spend and tax-and-bank-it budget in the medium term”.
What did she mean by that?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
There is quite a cynical comment in the IFS blog that
“One could be forgiven for treating”
a hair-shirt approach just before an election
“with a healthy dose of scepticism.”
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
In the IFS blog, you say that, as the medium-term financial strategy and the Scottish Fiscal Commission make clear,
“current forecasts for the contribution of devolved tax revenues to the Scottish Budget are likely optimistic, as they assume earnings grow significantly faster in Scotland than in the rest of the UK from 2026–27 onwards. All else equal, if earnings instead grew at the same rate as in the rest of the UK, the ‘funding gap’ for day-to-day spending”
in Scotland
“would be closer to £3.5 billion.”
10:00Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
Good morning, and welcome to the 35th meeting in 2025 of the Finance and Public Administration Committee. We have one public item on our agenda today: an evidence session with the Institute for Fiscal Studies on the United Kingdom context for the Scottish budget 2026-27. I welcome David Phillips, associate director at the Institute for Fiscal Studies.
Mr Phillips, I understand that you have an opening statement to make—is that right?
Finance and Public Administration Committee [Draft]
Meeting date: 16 December 2025
Kenneth Gibson
One of the issues, which has been well trailed, is the freezing of thresholds. Ultimately, by the end of the current session of Parliament, the tax take will be the highest on record in peacetime, as a share of gross domestic product. Is that correct?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
The Scottish Government has no power over the levy.