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: 3 February 2026
Kenneth Gibson
Good morning, and welcome to the fifth meeting in 2026 of the Finance and Public Administration Committee. We have three pieces of subordinate legislation to consider, and I intend to allow up to an hour for this part of the meeting.
We begin with an evidence session with the Minister for Public Finance on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026. The minister is joined by Scottish Government officials Laura Parker, LBTT policy lead, directorate for tax and revenues, and Laura Wilkinson, lawyer.
Good morning. It has been an awfully long time since we saw you, minister. We were all starting to miss you. Would you like to make a wee opening statement?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Are you expecting a boost in investment if this is implemented?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
But you must know about the elasticity. You must know how much it costs to ship a tonne of aggregate, say, a mile.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Do you know how much it is?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Item 5 is an evidence-taking session with the minister, Ivan McKee, on the Scottish Landfill Tax (Administration) Amendment Regulations 2026. For this last session, the minister is joined by the following Scottish Government officials: Jonathan Waite, aggregates tax bill team leader, and—once again—Laura Wilkinson, lawyer. I welcome Jonathan to the meeting and invite the minister to make a short opening statement.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Sorry—I am not sure how that answers my question. I asked what the legally permitted limits are, and you talked about them without saying what the costs are in pounds, shillings and pence.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Some of the responses that we have received say that there will be less support for local infrastructure, environmental accessibility and community engagement projects. The most frequently cited concern is that community-led initiatives will be lost—for example,
“play areas, skate parks, youth clubs and educational programmes.”
Respondents also expressed concern that that will
“disproportionately affect communities that are already experiencing social-economic disadvantage.”
Given that that is the case, what will happen to the money that is not being allocated to those community organisations? Will it go into the general tax fund? Is the Scottish Government thinking of an alternative fund, so that organisations that would be disadvantaged by the removal of the fund can still look to receive funding?
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
Okay. That is helpful.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you put up the aggregates tax by £1 a tonne, that would generate £20 million—more than enough to cover any loss. So, when you get around to making that change next year, some of that money can go to those communities.
Before I let in John Mason, I will give Revenue Scotland a wee advertisement. This week, I am sponsoring an exhibition for it at the bottom of the members’ block in the Parliament. Revenue Scotland estimates that administering the Building Safety Levy (Scotland) Bill will cost around 1 per cent of the revenue collected, which I expect to be more complex than this tax. Perhaps some thought should be given to transferring the responsibility of the fund to Revenue Scotland, with SEPA perhaps providing some oversight. Perhaps that would save a few bob.
Finance and Public Administration Committee [Draft]
Meeting date: 3 February 2026
Kenneth Gibson
If you are not giving the money—£1 million or £1.4 million a year, or whatever it happens to be—to community organisations, will it go into the general fund?