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 1068 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
That £3 million sounds significant, but if you missed a few additional dwelling supplement transactions, for example, you could get quite close to that figure quite quickly.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
I have a couple of quick questions. Any of us who have had casework on behalf of our constituents will know that, when something has gone wrong in relation to property developers and you check out the developer, you may find that many limited companies and other corporate constructs have been created around the business. How alert are you to that practice in the property development industry? If directors are not to be made liable for recovery of tax, how alert are you to the evolving nature of those corporate structures? Unless you recover the moneys at the point of the certificate of completion, those who are unscrupulous might find ways around the system.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Minister, do you anticipate that the one-year delay to the introduction of the levy will have an impact on the ability of the industry to meet that target?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
So, that money was spent in-year, and you will have to use future revenues to make up for that.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
It is not just the concept that they are opposed to; they are saying that the practicality of it is significant. Mr Marra has referred to the principle of it, which is that some of the construction operators have had no interface with cladding at all and are saying that they would have to pay for the sins of others in the industry. Would you accept that there is a flaw in the design of the proposed levy?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
A lot of the devil in the detail will be in the secondary legislation. Presumably, you do not want the penalty regime to be disproportionate, but you want to ensure that it is a disincentive to anybody to misbehave. How far are you down the road of constructing what the penalties would be to ensure that they are proportionate and that the industry has some foresight of them?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
I presume that failure to register would be one of the things that would attract a penalty.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
The principal tax that you collect at the moment is land and buildings transaction tax.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Some estate agents say that they are now advising customers early on in the process, even before viewing, about the burden that LBTT and potentially ADS will put on the transaction. However, when you speak to some conveyancing solicitors, there is still a sense that they are only as good as the information that the client gives them.
You are saying that you think that your compliance costs and your recoveries are quite good, where you have anticipated something. However, if, for example, someone is buying what appears to be their first property in the UK and happens to own a bolthole in Slovenia, what capacity do you have to find out whether ADS should apply to that? I assume that you will not trawl the land registry in Slovenia.
10:30Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Craig Hoy
Fine. With regard to exemptions, if there is a greater number of exemptions or a wider scope for them, the levy will bring in less income. Given that there is an acute rural housing crisis, we have heard from several stakeholders that exempting one part of rural Scotland—for example, the islands or hard-to-reach geographical territories—will not take account of the fact that the levy could have significant consequences in other rural areas. You mentioned thresholds in the levy, but would it not be simpler to identify a definition of rural Scotland and to exempt that entirely?