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 2444 contributions
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Listening to the convener asking about VAT, I was thinking that assignment would be really difficult, given the way trade works. If you think about online selling, if someone buys something that comes from England, say, but they live in Scotland, how would you work out where the VAT goes? I guess that that is the kind of complexity that you are talking about.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
I will go back to the key messages. I think that the key message is the first one, where you say:
“For example, in 2025/26 alone, the Scottish Government expects to raise up to £1.7 billion from Scottish Income Tax through its policy choices, yet the Scottish Budget is only projected to benefit by £616 million.”
There we have a gap of around about £1 billion. What happens to that money?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Yes, we need to attract higher paid people, essentially.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
I get that, but my original question—and maybe you do not have the answer—is whether more people pay LBTT in Scotland, as a percentage of the population, than pay stamp duty in England and Northern Ireland? Do we know?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Thank you.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Why did you not produce a deficit budget?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
But you discussed it.
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
But this is not the only college that is facing financial difficulties. The committee has heard compelling evidence from the sector about the state of the college sector in Scotland. Perth is not the only college to face these challenges, but every other college manages to produce a budget.
We have had evidence from Colleges Scotland outlining the position going forward, and stating that if there were, say, a flat-cash settlement, a number of colleges could go under. The college sector is in a dire state. This is not the only college that is having problems, but you are the only college that somehow managed not to produce a budget.
What I am trying to get at is this: why were you unique in not being able to produce a budget when all the other colleges, with all the challenges that they were facing, managed to do so?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
Before we do that, I am trying to get an explanation in layman’s terms, for anyone watching, about why we can raise up to £1.7 billion and yet have only £616 million to play with. I am paraphrasing. The money has been raised. The money is somewhere. Where is it? Who has it?
Public Audit Committee [Draft]
Meeting date: 3 December 2025
Graham Simpson
We will just plough on, despite the noise in the background.