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 2953 contributions
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Given that the survey results show that attitudes have not changed in the past five years—the level of understanding has stayed the same—whatever is being done is not enough to get through to people. Otherwise, after five years, we would see some changes in the percentages. Why are UK taxes easier to understand than devolved taxes?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
I am interested in knowing what is being done to improve tax literacy. The Government has published tax literacy objectives, but what further work is planned? You have talked about putting out a simplified document to improve public understanding and awareness, but how will that differ from what you have done before, and how can you assess its impact?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Are we satisfied with the outcomes of that?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
The report notes that there are developing relationships across tax and economy teams in the Scottish Government. That implies that it is not quite there yet and that there is some distance to go. However successful it might have been until this point, why was that work not done before? It is pretty basic: tax and economy go together and impact each other.
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Was there a specific single reason for that spike? Did it derive from a single source, or was it just down to happenstance?
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
I will move on to one last question, which is about single-source justification. Contracts were offered for items over £1,000, for which there should have been three quotes. Apparently that took place on at least one occasion. Was there more than one occasion? I have here a reference to one occasion on which that happened. Have other contracts been issued on that basis that we have not been sighted on?
12:00
Public Audit Committee [Draft]
Meeting date: 4 February 2026
Colin Beattie
Surely there should be a policy to deal with the situation that you describe. I can understand that, in a rural environment, there is limited capacity to be able to go out to the market and ask for quotes, but surely there must be something in HES’s policy that would cover that point. That would make it not an irregularity but simply a transaction that is processed in accordance with policy.
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?