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 741 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
My final point is on the accommodation issue that came up earlier. It is more of a suggestion than a request for a response right now. If there is to be further consideration of the Edinburgh accommodation provision, as Andrew Munro mentioned, would it be reasonable to suggest that a principle be included that, if a member whose principal home is in a group 2 constituency can show that renting a room is cheaper than renting hotel rooms, they should be allowed to do it?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
Are you are saying that the payment of the real living wage is a criterion?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
And will those who do not meet that criterion not be able to access the tax relief?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
We made the case at the time for the same restriction to be brought in for freeports—in other words, that companies that use tax havens should not be able to access the relief. The Government is already very familiar with the argument; it has been put before.
We have put the same argument to the Government in relation to companies that pay below the real living wage. The Government has a strong track record of supporting the real living wage and wanting to promote that. It took several years of consistent pressure to persuade the Government that it did, in fact, have the power to attach conditions to procurement and the provision of grants in order to ensure that the real living wage is paid.
However, in relation to the tax relief issue, the Government is still saying that it cannot do that, even though the tax relief is coming from a flexible funding pot. As you said a few minutes ago, anything that you do not use in tax relief can be spent in other flexible ways within those investment zones. Why are you taking an unconditional, blanket approach to the tax relief, rather than an approach that is targeted to companies and businesses that behave ethically, do not use tax havens and do not pay poverty wages?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
They do not include the criteria that I am suggesting.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
As I think you mentioned in your opening questions, convener, one of the minister’s colleagues attended the committee a couple of years ago to bring forward measures in relation to freeports very similar to the measures that he is bringing forward in relation to investment zones. My colleague Ross Greer, who was on the committee at that time, asked whether any measures were being taken to restrict the relief for companies that use tax havens. Am I right in assuming that nothing different has happened this time and that tax dodgers will still be entitled to access the tax relief?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
The question that I am asking is, why, according to the Government’s policy, is it a good thing in principle—when you want the alleged economic activity that this policy will generate to benefit Scotland—for the relief to be available to those who siphon their profits into tax havens?
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
I am asking whether the order ought to restrict this tax relief in respect of companies that are based in tax havens.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
I mean those who use tax havens. I mean legal tax avoidance.
Finance and Public Administration Committee [Draft]
Meeting date: 6 January 2026
Patrick Harvie
That is the answer that you gave me last time.