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 4689 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
The result of the division is: For 3, Against 4, Abstentions 0.
Amendment 47 disagreed to.
Amendment 65 moved—[Mark Griffin].
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
The question is, that amendment 65 be agreed to. Are we agreed?
Members: No.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
I am just glad that we got through it all.
I ask members to stay behind for two more minutes so that we can look at our work programme. In the meantime, I will call a two-minute break to allow our witnesses and guests, those in the public gallery and broadcasting and official report staff to leave.
13:20
Meeting continued in private until 13:24.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
If we had a recession, we would end up spending a lot more on the Scottish child payment and would therefore have less money to provide other services.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
I will move on to taxation in a minute, unless other members want to raise points on this theme.
You state in your submission:
“Coping with spending pressures in the context of minimal real-terms growth in the rest of the 2020s would be eased if there were belief that in-year top-ups and cuts would not occur”
The strong suggestion that we received in evidence from the Cabinet Secretary for Finance and Local Government is that the Government seems to think that they will occur. It is almost as if the Government is dependent on additional fiscal transfers during the year.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Thank you.
Lindsay Scott, the Chartered Institute of Taxation states that a key aim is
“achieving a more efficient and less complex tax system for all”.
Will you expand on how devolved taxation and what we can do here can work in tandem with the UK system to produce a fairer system for all?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Do you consider that there are too many bands in Scotland?
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
As you will undoubtedly know, we, on the committee, are not big fans of framework bills.
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
I will bring in Professor Heald and then Patrick Harvie. Professor Heald, you said in your submission that, in your view,
“too much policy effort has gone into minor taxes with limited revenue potential and not enough into managing the significant revenue-raisers, namely Scottish Income Tax, Non-Domestic Rates and Council Tax.”
Finance and Public Administration Committee [Draft]
Meeting date: 10 February 2026
Kenneth Gibson
Are you positing that to anyone in particular, or are you just throwing it out there?