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 3042 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
I will do my level best to get things right. The advanced rate came in, but it was not agreed until February 2024, at stage 3 of the budget process in the Scottish Parliament. When does your system have to be set up? Is it too short notice to set it up between February and 6 April?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Just to be clear, Mr Athow, when would you start that preparation work? When did you start it in the case of the advanced rate?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Good morning. I welcome everyone to the 11th meeting in 2025 of the Public Audit Committee.
Agenda item 1 is to decide whether to take items 3, 4 and 5 in private. Do we agree to do so?
Members indicated agreement.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Agenda item 2 is further consideration of the National Audit Office’s report, “Administration of Scottish income tax 2023-24”, along with the Auditor General for Scotland’s assurance report. I welcome our witnesses to the meeting. We are joined from the Scottish Government by Alyson Stafford, who is the director general Scottish exchequer, and Lorraine King, who is the deputy director for tax strategy, engagement and performance. We are also pleased to welcome back, from His Majesty’s Revenue and Customs, Jonathan Athow, who is the director general for customer strategy and tax design, and Phil Batchelor, who is the deputy director for income tax policy.
Before we get to our questions, I invite Jonathan Athow and Alyson Stafford to make short opening statements.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Thank you both for that. I have a question for you in turn. Do you accept the key messages that are contained in the Auditor General’s report on his inquiry into the NAO audit of the administration of Scottish income tax?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
What is that as a percentage, roughly? It is not 80 per cent, is it?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Okay. Thanks very much indeed. It has been quite a long session. I thank our four witnesses for their attempts to answer our questions.
We are at a point where you have committed to giving us a bit more information and a bit more of your analysis, as and when those are available, and we very much welcome that. We may need to follow up a little bit more on our conversation about exhibit 3 in the Audit Scotland report—the terminology and what is and is not meant by different rows and columns in that presentation.
There have been some really useful points of discussion this morning, and some things that I think we will want to follow up as a committee.
I echo remarks made by other members of the committee that we very much appreciate that you have paid heed to some of our areas of interest in previous years, particularly, for example, where there has been a failure by employers to properly comply with the S code requirements and what the profile of those employers looks like. We very much encourage you to keep on working on that.
I draw this morning’s public session to a close by thanking Alyson Stafford and Lorraine King from the Scottish Government, and Jonathan Athow and Phil Batchelor from HMRC. Thank you very much indeed. We will now move into private session.
11:23 Meeting continued in private until 11:53.Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Thank you very much. The deputy convener, Jamie Greene, will ask the last round of questions.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Richard Leonard
Do you retrospectively check how accurate the estimates and adjustments were—particularly the estimates—and set them alongside the actual outturns?
SPCB Supported Bodies Landscape Review Committee [Draft]
Meeting date: 20 March 2025
Richard Leonard
The Scottish Human Rights Commission has made a pitch for more powers, including, I think, some powers of enforcement. I guess that the equivalent might be the UK Equality and Human Rights Commission, which has the power to support litigation and mount its own inquiries and so on. It has demonstrably more power, yet nobody thinks that that is an interference with the due process of Parliament or Government.