Official Report: search what was said in Parliament
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.
Searching by different views
The web version of the Official Report has three different views:
- Report: this is the whole Official Report for a particular meeting of a committee or Parliament
- Item of business: this is each individual agenda item in an Official Report. For example, Portfolio Questions would be the item of business in a Meeting of the Parliament report
- Contribution: this is each time someone has made a spoken contribution to a meeting.
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.
Search by MSP
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.
Searching by keyword
There are two types of keyword search:
- A keyword search without quotation marks will look for every instance of each word used and rank the results by frequency and proximity. It will also include variants of the keywords using “porter stemming”. This is when the search looks for the “stem” of a word regardless of its ending. So, for example, a search for [salmon farm] will return each instance of “salmon” and each instance of “farm” as well as potentially including results for “farms”, “farmed” and “farming”.
- A keyword search with quotation marks will only return instances of that exact phrase used. So, for example, a search for “salmon farm” in quotation marks will only return instances of that exact phrase.
Combining search filters
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.
More complex keyword searches
It’s also possible to run basic Boolean searches. For example:
- a search for “salmon farm” AND “Loch Lomond” will return only results which include both exact phrases
- a search for “salmon farm” NOT “Loch Lomond” will return results for “salmon farm” but exclude results which also include “Loch Lomond”
- a search for “salmon farm” OR “Loch Lomond” will return all results for “salmon farm” and all results for “Loch Lomond” regardless of whether they appear together
Searching by date
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:
- Current session (all Official Reports since the current sessions started)
- Last 6 months
- Last 12 months
- each of the previous sessions of Parliament. (Selecting the information icon above the “Select a time period” menu will give you the exact dates for each session.)
- All sessions
- You can also choose to select a custom date range, although adding a Start or End date will mean the search automatically defaults to this option.
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.
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Displaying 3298 contributions
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Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
There was, if I remember rightly, a postponement of the deadline for self-assessment tax returns. Has that had any impact on collection rates?
Public Audit Committee
Decisions on Taking Business in Private
Meeting date: 3 February 2022
Richard Leonard
Do members also agree to take in private consideration of any subsequent draft reports on “The 2020/21 audit of the Crofting Commission”?
Members indicated agreement.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Agenda item 2, which is the principal item on this morning’s agenda, is an evidence-taking session on the report “Administration of Scottish income tax 2020/21”. I am pleased to welcome once again to the committee room the Auditor General for Scotland, Stephen Boyle, who is joined online by Mark Taylor, audit director, Audit Scotland.
I am also particularly pleased to welcome to the Scottish Parliament’s Public Audit Committee Gareth Davies, Comptroller and Auditor General, National Audit Office, who is joined by Darren Stewart, audit director, National Audit Office. I think that this is the first time that Mr Davies has given evidence to the committee. Unfortunately, Mr Davies, we are able to take your evidence only in online form this morning, but I hope that in the not-too-distant future we will be able to welcome you to the Scottish Parliament to meet the Public Audit Committee in person.
I invite Stephen Boyle to give a short opening statement. I will then ask the NAO’s Comptroller and Auditor General to make some opening remarks, but over to you, Auditor General.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Absolutely. On that note, we will press on with Sharon Dowey, who has a number of questions.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thank you. Both PAYE receipts and self-assessment receipts have grown, according to the figures that are presented in the report. Is that correct?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thanks, Mr Davies. We will look forward to that.
One of the things that is concerning this committee a little bit is the extent to which we are still reliant on estimates, samples and assumptions rather than hard data. The system of a Scottish income tax arrangement has been in place now for three years; why is it that we are still so reliant on estimates, samples and assumptions rather than being able to rely on three years’ worth of Scottish income tax outturn information? I will ask Mr Davies to answer that first and I will come to Stephen Boyle second.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
I believe that you raised this issue in your commentary on the NAO report, Mr Boyle, so perhaps you can give us your views on it.
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Can you just confirm that you have no evidence of flight of income tax payers from Scotland to England, Auditor General?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Thank you.
I would like to capture the essence of what we have been saying today. I say to Gareth Davies and Darren Stewart that our approach today has not been pointed at you; we have taken that approach because we are trying to understand where there are gaps and where improvements could be made.
We reflect that this is year 4 or 5 of the distinctive Scottish income tax system, and yet, even at this stage, we do not have Scotland-specific tax gap data—that is, data about the amount that should be paid versus what is actually paid. Further, we do not have Scotland-specific data on compliance and non-compliance or on income tax debt, all of which we have been probing this morning. You are right to say that the reasons relate to the service-level agreement that is in place between the Scottish Government and HMRC, and we need to consider whether it would be useful for us to explore that avenue further.
In previous years—and, to a limited extent, today as well—we have been told that the issue is all about HMRC’s limited resources. If the service-level agreement were adjusted, would it be possible to get that data disaggregated to a Scottish level, so that it could be used to inform the decisions that this Parliament needs to make around income tax rates as well as to give us an understanding of the revenues that would be generated by the rates that are set?
Public Audit Committee
“Administration of Scottish income tax 2020/21”
Meeting date: 3 February 2022
Richard Leonard
Just to be clear, the report says that the £0.7 million administration fee is
“accurate and fair in the context of the agreement between HMRC and the Scottish Government.”
Could you tell us what you mean by “fair”?
