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: 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.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
The Laffer curve is not as simple as people think.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I asked three questions at the start, one of which was about LBTT behavioural change. Why do you not look at that? Clearly, one would anticipate behavioural change there. The £137 million of the tax performance gap that was due to other factors is quite a high proportion of the £617 million—it is more than 20 per cent; in fact, it is 22 per cent. What are those other factors? It is a bit opaque.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I mean changes that have already been signalled. If people are to get higher benefits, that reduces the likelihood that they will join the labour market. What impact will that have on fiscal sustainability and taxes?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I am sorry to interrupt, but I think that the point about understanding is really important. The thinking used to be that it was about people fleeing the country, whereas you make it clear in the wee window on page 26 that
“Behavioural responses to tax policy changes ... can include choices such as whether to work more hours, to divert income into pension contributions, take income as dividends instead of salary, or whether to seek employment elsewhere”.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I fully appreciate that, but we are talking about transparency and communication. I think that that point should be part of the transparency and communication in your document. It is not as though we have raised it once or twice. We have raised it umpteen times in this committee and the Scottish Government has more or less conceded the point that, yes, there is not really much point in progressing it. When we read something like that, it is a bit frustrating, to be honest.
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
Thank you.
Let us talk more directly about the Scottish and UK tax systems and the interaction between them. Is the UK tax system progressive, given its obvious anomalies?
Finance and Public Administration Committee [Draft]
Meeting date: 9 December 2025
Kenneth Gibson
I ask because a lot of your report is about behavioural change, but behavioural change does not happen only at the top end; it happens across the pay scale. Your report seems to make no reference to that.
11:15