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 3016 contributions
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
I will move on slightly to tax and economic strategies, which go very closely together. Without economic growth, there is no tax growth and, therefore, no improvement to public services—it is very simple. It makes sense that those two strategies should be completely aligned. What impact will the Scottish Government’s economic strategy have in terms of strengthening the tax base in order to support the fiscal stability and sustainability that we are looking for over the medium term?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
I am concerned that there is any gap between the economic policies and the tax policies that are being developed, because they are so interdependent. It is simple: one impacts the other. I would like to know how we are going to strengthen the alignment between tax and the economic side. In reading the report and from some of your responses, it seems to me that it is not quite as tight a relationship as it should be.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
To your knowledge, were any issues raised with the board in previous years in relation to irregularities or non-compliance with the rules?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
In your opinion, this is not a long-lasting issue that HES has had for years.
I am trying to understand the culture of HES, how it has developed and where it went wrong.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Your comments are very helpful. Having experienced such mergers in the past, I can understand the tensions that they sometimes bring. Are you satisfied that that merger is now solidly in place and that there are no hangover issues from it?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
So, at the time that the breach took place, it was really a breach resulting from the lack of a policy being in place to cover that.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Okay. I think that colleagues will pick up on the cards.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
I will follow a slightly different path. Let us have a wee chat about the transparency and public understanding of devolved taxes. I think that everybody’s understanding of taxes these days is pretty tenuous, given the complexity of the tax system, but the annual survey of Scottish taxpayers’ attitudes indicates that about 50 per cent of Scottish adults feel that they do not understand Scottish taxes, while about 40 per cent say the same about UK taxes. That has been the case probably for the past five years.
The Scottish Government considers it important that there is transparency and that people understand their taxes, but clearly they do not. What are the Government’s plans to improve the transparency and presentation of information on the devolved tax system, so that more Scots can understand where their money is going and, as part of that, the impact on the Scottish budget?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
The concern that I keep coming back to is that there has been no movement for five years. What will you do differently to change that?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
How do you quantify the direct impact of any individual set of economic interventions on tax revenues? The report notes that that is difficult to do, but there must be some way to do it; otherwise, fiscal policy would be a bit wobbly.