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
You feel that everything has been covered.
Thank you, Elaine, for all the years of service that you have given to Revenue Scotland and I wish you all the best in your retirement. I am sure that you will be sadly missed by your colleagues and, indeed, by the Parliament. I wish you all the very best in your future endeavours.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
We will have a two-minute break to allow a changeover of witnesses.
11:33 Meeting suspended.Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
On the assurances that are provided by the accountable officer, I understand that some issues were raised in respect of financial controls in the organisation. Some additional matters were identified internally to do with backlogs of work within the finance function.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
In his opening statement, Aidan O’Carroll talked a lot about digital issues and the need to invest more in digital services and so on. There is a whole list of different programmes that you are investing in. What work is being done to ensure interoperability with existing Scottish Government digital platforms?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Thank you. I open up the session to colleagues around the table, starting with Michael Marra.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
The definition in the bill includes purpose-built student halls of residence, but there is an intention to exclude from the levy hotels, residential accommodation where personal care is provided, hospitals, hospices, prisons, residential accommodation for school pupils, affordable housing and so on. However, we have a range of other caveats from the developers that they hope that the Scottish Government will look at. For example, some have said that the levy should not apply to developments of fewer than 50 units—I can imagine the impact on the collection of the levy if that were brought in. Others say that rural areas such as Knoydart should not be included. There is a whole load of different possible caveats.
How open is the Scottish Government to considering such caveats? Developers have said that the levy will be a disincentive in relation to some sites. That will mean that fewer houses will be built, which will impact on housing supply. In addition, if four people, on average, are usually employed to build a house, and they are not employed to build that house because of the impact of the levy, they will not be paying taxes, which will have a wider impact on taxation in Scotland.
The developers say that the unintended consequences could be significant. What work has the Scottish Government been doing to look at that issue? Is there any elasticity in that regard?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Where do you feel that you are in that process?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
That is a really interesting and significant comment, because we understood that the figure would be significantly higher than that—by a factor of 10 or more. You can pare back your costs, but a balance needs to be struck between paring back in relation to the efficiency of expenditure on collection and ensuring that you collect the money. Do you feel that you are at the optimum point, as the bill stands?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
Of course, the developers—who are less than enthusiastic about the levy—still do not think that that is late enough, as you will probably be aware.
The collection costs of the levy will be paid back, but has there been any downward pressure on the initial set-up costs, or are those still at the £3.7 million figure that we were led to believe they would be?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Kenneth Gibson
I appreciate your diplomatic use of word “slightly” there.