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 671 contributions
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
Good morning. My question is on VAT. Last week, witnesses told us that although many European markets have levies in place, they do not have our levels of VAT. A new levy in Scotland would be in addition to VAT, whereas in 25 EU countries, a discounted VAT is applied. Do you have any thoughts on that? How might it impact on the competitiveness of Scotland’s tourism industry?
11:15Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
I will put that question to Argyll and Bute and Edinburgh councils, because they have a lot of small businesses.
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
My question is on the issue that my colleague Ivan McKee has just spoken about. We have been talking about simplifying the process and helping microbusinesses and small businesses, and you have spoken about how they calculate. Would you be open to discussions about a flat rate with a nationally set cap?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
Given the administrative burden that this scheme will have on businesses, and its cost, some wish for consideration to be given to enabling providers to retain or claim a proportion of the levy to manage administration of it. Are there any instances in Europe of businesses using the proceeds from tourist taxes to offset expenses associated with collecting, remitting and reporting levies?
11:45Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
Could you, please, because that is quite important?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
Good morning, panel. My question will probe a little bit more. Jamie Baker spoke about microbusinesses and small businesses. We heard last week from the small accommodation and self-catering sector about the increasingly high costs of doing business in Scotland, with one witness saying:
“we are shrinking the sector and then taxing it on top of that.”—[Official Report, Local Government, Housing and Planning Committee, 24 October 2023; c 5.]
Are you concerned that the visitor levy could lead to small businesses and microbusinesses in your local authority closing their doors for good? What impact assessment have you done on the negative impact of the visitor levy on small businesses and microbusinesses?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Dr Pam Gosal MBE
Thank you, convener. I want to touch on spending the money. Accommodation providers will become, as one witness described, unpaid tax collectors for local authorities as well as facing additional administrative burdens. Do you agree with many people in the sector that levy revenue should be ring fenced for tourism-related spend? How do you foresee that working in practice? I aim that at Paul Lawrence, first.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 October 2023
Dr Pam Gosal MBE
With the cost of doing business in Scotland being quite high—due to business rates, VAT, which you mentioned, regulations on short-term lets and many other issues—is this extra cost on businesses justified?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 October 2023
Dr Pam Gosal MBE
In 2018, the Convention of Scottish Local Authorities called for a tax on visitors and not on businesses. It seems as if the bill will have a substantial impact on businesses—in particular, the small business and microbusinesses that you have spoken about today. What is your view on whether it will be a tax on visitors and not on businesses?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 October 2023
Dr Pam Gosal MBE
Good morning. You have mentioned higher taxes and VAT. Given the high costs of doing business in Scotland, business rates, regulations on short-term lets and many other issues, do you think that the extra cost on business is justified?