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 3978 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
There is a recurring theme here.
Developers have said that developments on brownfield sites cost more because of the need for remediation, and they are looking for relief for such sites. However, given that it is envisaged that the levy will bring in £30 million, if we have reliefs and we exclude sites of a particular size, sites in rural areas and so on, the net in which we can catch people will become smaller, which means that the fee will have to go up or less will be collected. Where are you as regards discussions on the issue of urban brownfield sites?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
The next item on our agenda is to take evidence from two panels as part of our scrutiny of the Building Safety Levy (Scotland) Bill. For the first panel, we are joined by the Revenue Scotland officials Elaine Lorimer, chief executive; Michael Paterson, head of tax; John McVey, new devolved taxes programme manager; and James Lindsay, tax design lead. I welcome you all to the meeting. We have your written submission, so we will move straight to questions.
I note that the building safety levy will be Scotland’s fourth devolved tax. Something that is often quoted in relation to tax, and which appears in paragraph 2.1 of your submission, is
“the four ‘Adam Smith principles’ of taxation (certainty, efficiency, convenience, and taxes that are proportionate to the ability to pay)”.
Do you believe that the building safety levy meets those criteria?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Poor James has not got a word in yet, but never mind.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I call John Mason, to be followed by Craig Hoy.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Yes, the framework nature of the bill has been raised with us as well.
My final question is about the last paragraph of your submission. You said:
“The ongoing revenue costs of delivering the tax in its live state will also depend on areas of tax design yet to be finalised.”
It seems that there are still a few wee things that you are a bit unsure about.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
That is, to be more flexible in future. The Scottish Government’s directorate for internal audit and assurance said that
“no fraud or losses of tax revenues were identified”
through the process, which, obviously, is important.
I have one last question about the statement of revenue and expenditure. I noticed that, in relation to penalties and interest, there was a significant increase in penalties from £2.178 million to £5.58 million, so they have more than doubled. If you add the interest to that, there is about a £3.7 million increase year on year. Can you explain what the reason for that was?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I note that you did not mention campsites, John.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Many developments include an affordable housing component. If there is any reduction in the amount of private housing that is built, what impact will that have on the delivery of affordable housing?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
If you want to collect the same amount of money, will that not mean that greenfield sites will be impacted more?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
We are quite keen on nice, neat bundles, too, I have to say, but we are where we are.
I will now open up the session to colleagues round the table. I call Michael Marra, to be followed by John Mason.