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 łÉČËżěĘÖ and committees will automatically update to show only the łÉČËżěĘÖ and committees which were current during that session. For example, if you select Session 1 you will be show a list of łÉČËżěĘÖ and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of łÉČËżěĘÖ 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 2403 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
Looking at the service level agreement, I am struck by the lack of flexibility in the overarching aims of the service requirement. Among those aims are that
“HMRC will identify the Scottish taxpayer population and collect from it the correct rates of SIT … HMRC will account for the amount of SIT collected”
and
“HMRC will continue to administer income tax.”
There are a couple of pages of requirements. Some are stronger than others, but there are definite commitments on the part of HMRC all the way down.
We have been talking about all the estimates and workarounds that are being used. Is there any intention to revisit the SLA?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
I will return to the issue of estimates, which is something that has exercised this committee and me for a number of years. There seems to be a difference between what the National Audit Office says and what HMRC says. It is in the nature of being an auditor that you always approach things from a more negative point of view, because that is the job. However, the Comptroller and Auditor General noted:
“When it comes to the outturn calculation, our exercise shows that we can take material assurance on the accuracy of the figure, most of which is based on actual records of Scottish taxpayers. However, while we have our current systems, an element of it will always be an estimate. Reducing the uncertainty even further will require significant investment in more accurate Scottish data.”—[Official Report, Public Audit Committee, 19 February 2025; c 13-14.]
It is obviously a concern that we get accurate figures. I am not saying whether it would be a gain or a loss for Scotland if we had accurate figures, but accurate figures are important for planning ahead. If additional resources were available to invest in more accurate Scottish income tax data, where should that be prioritised? Which area would give the biggest results?
09:45Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
A service level agreement is in place between HMRC and the Scottish Government. To start with, I want to ask a daft question, which Alyson Stafford can perhaps answer. The page that is headed “Purpose” references a requirement for the Scottish Government to meet any “net additional costs”. Can you define what a net additional cost is?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
So—to be clear—there is an intention to revisit the SLA.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
But we are very reliant on the UK systems here.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
I will start my questions by asking whether the HMRC representatives can help me with a figure that I do not think has come out. We have seen evidence that more people are coming to Scotland than leaving, but what is the aggregate value of the tax gains or losses when comparing the inward taxpayers with the outward taxpayers?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
What you have described is a UK-wide issue, and, in that respect, we in Scotland might benefit by having more accurate data. When it comes to improving information, there are two levels to take into account: the overall UK improvement, and the potential Scotland-level improvement—that is, what the Scottish Government might or might not be prepared to invest in to get better data. If the Scottish Government were to suddenly win the lottery and were able to spend some money on improving the data, what would be the most productive area for that spend?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
Jonathan, you were talking about the need to upgrade and modernise your systems. To be blunt, I would point out that the last time that you tried to do that, it did not work so well—I cannot remember how many billions you wrote off on that one. What are the prospects of getting the money that you need to drive those changes, which will clearly be beneficial not just for Scotland but for the whole of the UK?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
From what you are saying, a lot more is going on than the committee was aware of. We go by what the NAO says, and it is unequivocal about the low level of investment in such evaluations. Why does the information from the NAO seem to be pointing in one direction, when you are saying that a lot of other stuff is going on? Does the NAO not have access to that information?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Colin Beattie
I have one final question, which is about the impact of tax divergence. The Comptroller and Auditor General said:
“One of our big critiques of Government generally, including HMRC, is the surprisingly low level of investment in evaluation of the impact of different policies.”—[Official Report, Public Audit Committee, 19 February 2025; c 10.]
Does the Scottish Government have enough information about the impact of its tax policies to be able to make informed choices in the future?