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 1086 contributions
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
Of course they are, but they are also the ones who can stimulate economic growth.
We received a submission from the Scottish Retail Consortium. It said that it was absolutely flummoxed as to why retail in general, and one sub-sector of retail in particular, has been “singled out” for the potential business rate surtax, which is unfair and inequitable. Will you comment on that?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
Many people would want to see that evidence being used as the basis for the decision making. If that evidence is not being compiled until after the decisions are made, it puts the Scottish Government in quite a difficult situation. We have seen the reactions from the business community, in particular, and many people feel that the evidence in relation to the changes that have been made is not being compiled. There is a great worry that some of the behavioural changes that will happen could be detrimental to the economy.
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
I will come to retail in a minute. Were there people in the business community who were supportive of the Scottish Government’s tax changes?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
This will be my final question, cabinet secretary. On that point, the Scottish Retail Consortium has said that, according to the budget document, the tax, should it come in,
“is about plugging a shortfall in the devolved finances”
but the Scottish Government is now putting it forward as a tax that would be “hypothecated for public health”. In fact, you have just mentioned its title—I think that you said that it is a public health supplement.
Can we just get this clear? Is it the intention to bring in this tax as part of a public health agenda, or is it simply about trying to plug the big black hole in the Scottish Government’s finances?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
The business community has, almost universally, not been supportive of the changes because—
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
In your response to paragraph 41 of our report, you are clear that the move to the five-band system had
“a relatively negligible impact on the size and growth rate of the economy in the short-term.”
What long-term analysis has the Scottish Government done on the basis of the information that the SFC has provided and other financial information?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
I am sorry, but I want to bring you back to the business rate surtax proposals that I asked about. We have received a detailed submission from the Scottish Retail Consortium that sets out somewhere in the region of seven or eight very serious objections to the surtax’s possible introduction. There are two things that I would highlight, the first of which is its bitter complaint that, when it came to the discussion about the new deal for business, the Scottish Government said that there would be “no surprises”. However, this has come as a complete surprise as an announcement without warning.
Secondly, the consortium has set out some pretty substantial concerns about behavioural change. On what basis have you modelled the surtax’s potential impact?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
Cabinet secretary, in your response to paragraph 40 of our report, you said that, in relation to looking at the impact of tax policy changes on the wider economy, you have been using
“a range of evidence including: real-time economic data”
and
“formal evaluations”.
You give one example of a formal evaluation, which is the income tax evaluation of the 2018-19 reforms. Using the statistics that you have received, what are the other formal evaluations of behavioural change and the impact of tax policy change?
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
It is, of course, the decision of ministers as to what changes to make to tax policy.
Finance and Public Administration Committee
Meeting date: 20 February 2024
Liz Smith
I do not doubt that. It is the fact that that is not going to be compiled until after the decisions have been made that is the issue.
You also said that engagement with stakeholders, including some of those in the business community, has been very important. Who was it in the business community who was supportive of your income tax changes?