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 3120 contributions
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Thank you—that was very helpful. Your submission is excellent and very readable, so you have already answered many of my questions, but I want to take the discussion to a wider audience of people who will not have seen your submission.
The information that you provide in figures 3.2 and 3.3 and in paragraphs 3.11 and 3.12 is compelling. At the end of paragraph 3.11, you say:
“the overall impact of tax devolution on the Welsh budget is forecast to be a surplus of £252 million a year by 2026-27.”
At the end of paragraph 3.12, you say that in Scotland, by contrast, the
“negative projected effect of tax devolution is estimated to reach £355 million a year by 2026-27.”
You go on to say that if separate block grant adjustments for different income tax bands were implemented in Scotland, although there would still be a deficit, it would be only £271 million. Although that figure is still high, it is £84 million lower than is currently projected.
Are those figures based solely on the type of block grant adjustment that is currently made or do they take account of the impact of economic growth? Are you advocating that Scotland should go down the road of lobbying for block grant adjustment powers for separate tax rates?
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Well body-swerved.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Thanks.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
That exhausts questions from committee members, but I have one to finish off. Section 2.3 of your paper lists the four taxes that Wales has gained in the past seven years: full devolution of non-domestic, or business, rates, the land transaction tax, the landfill disposals tax and the Welsh rates of income tax. If we look at the entire UK tax structure, a huge amount is still reserved to the United Kingdom, such as savings and dividends, income tax, VAT, national insurance, fuel duty, alcohol and tobacco taxes and inheritance tax. Where does Wales go from here? Is Wales settling in with the taxation that it has and seeing how things progress, or is it looking at whether it can devolve further taxes?
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Thank you. I open up the meeting for questions from colleagues.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
The floor is yours, Ross.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Liz Smith was cut off in her prime earlier, so I will allow her back in for a question before we move on.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Good morning, and welcome to the first meeting in 2022 of the Finance and Public Administration Committee. I wish everyone a happy new year. We are meeting remotely today.
The single item on our agenda involves taking evidence from two panels of witnesses to inform our consideration of the forthcoming independent report on Scotland’s fiscal framework. Although the terms of reference and authorship of the report have yet to be agreed by the United Kingdom and Scottish Governments, we know that it will focus on block grant adjustments.
First, we will hear from Professor David Bell, David Eiser and David Phillips. David Phillips will join us a little later, at about 10.15 am. Our second panel will focus on arrangements for the Welsh fiscal framework approach to block grant adjustments, and Dr Ed Poole and Guto Ifan from Cardiff University will join us.
I welcome Professor Bell and David Eiser to the meeting. We have about 70 minutes for the discussion. I remind members that broadcasting staff will operate their microphones, so please allow a few moments before speaking to ensure that you will be heard. Members who wish to ask a supplementary question and witnesses who wish to respond should type R in the chat function, and I will bring them in.
I will begin the questioning. What should the independent review cover, and what should be the terms of reference for the independent report? Perhaps Professor Bell can go first.
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
Are you still alive, Daniel?
Finance and Public Administration Committee
Meeting date: 11 January 2022
Kenneth Gibson
David Bell, you and the other two Davids produced a paper in November 2015, in which you said:
“it is impossible to design a block grant adjustment system that satisfies the spirit of the ‘no detriment from the decision to devolve’ principle at the same time as fully achieving the ‘taxpayer fairness’ principle: at least while the Barnett Formula remains in place.”
We have moved on more than six years since that paper was published. What are your thoughts now on trying to develop a fair block grant adjustment system? Has it become easier or more difficult and more complex?