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 1639 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Thank you, convener. I am pleased to join the committee today to assist in members’ scrutiny of the Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026.
The regulations provide for a range of non-domestic rates measures in 2026-27 that were introduced in the budget, including the setting of the supplements on top of the basic property rates, which create intermediate and higher property rates that apply to properties with rateable values of more than £51,000 and more than £100,000 respectively; the continuation of the small business bonus scheme and fresh start reliefs; and the introduction of the new 10-year electric vehicle charging point relief.
From 1 April 2026, shootings and deer forests will be excluded from eligibility for small business bonus scheme relief and fresh start relief, subject to some exemptions. I met members of the non-domestic rates consultative group immediately after the UK and Scottish budgets to hear their views and suggestions. In the development of the regulations, careful consideration was given to any concerns raised by businesses, including those in the rural sector, about the risks of unintended consequences.
I am happy to answer any questions that the committee might have.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
It is not normal to consult when we are making changes to the small business bonus scheme. That has not happened in the past. We will of course listen to the committee through this formal consultation process, and we engage closely with sector representatives on an on-going basis. As I mentioned, I worked with members of the NDR consultative group, which has a range of businesses on it, to get a sense of their thoughts on NDR matters. The Government also engaged with businesses in the rural sector following the initial budget announcement, and we made some changes as a consequence.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
All those definitions are clear. Shootings are clearly specified on the NDR roll. Crofts are specified on our list of what is and is not a croft, and it is a long-established principle that agricultural landholdings do not pay NDR in any event. We believe that the regulations are clear, and the non-statutory guidance on the regulations that we will publish will clarify that further. We are happy to engage with anyone who thinks that more needs to be clarified in the guidance to make that crystal clear.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Yes. As I said, crofts are exempt.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
I will just work my way through the list. Crofts are exempt. Agricultural landholdings are exempt. Small landholdings are exempt. A range of uses, including use for consumption, result in exemption.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
A wide range of exemptions are included in the regulations that will, for the most part, cover many of the businesses that you are talking about. We have been quite clear that those exemptions are for individual businesses, depending on the nature of the business, but they are designed to cover businesses that meet the requirements.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
Businesses that meet the exemptions will qualify, and I believe that the regulations are clear. The non-statutory guidance on relief regulations that we will publish in April, as we normally do, will clarify that further. As I said, we have been clear, and the regulations and the guidance will also be clear on what is included and what is exempt.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 10 March 2026
Ivan McKee
I will ask officials to comment on the specific scenario, but the exemptions include making the product available for consumption.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 4 March 2026
Ivan McKee
I will be happy to engage with Stephen Kerr to discuss how the concerns that he has raised through his amendments could be considered in guidance.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 4 March 2026
Ivan McKee
I undertake to engage with Mr Kerr in advance of stage 3 to see whether there is any way to satisfy his concerns in this area.