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 1994 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
I want to bring the focus back to Scotland and tax collection. On engagement with other countries, I know that Germany has both a federal system and the Länder, which will have a range of local taxes. You could argue that Spain has the same structure, but I will use Germany as the example. It has a federal structure and something that is similar, no doubt, to the system that you operate—that is, an overarching system with local taxation potentially feeding into it. Can we learn lessons from Germany, for example, about the divergence in taxation that will take place?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
Would a drive to develop that kind of data technology provide the opportunity to no longer use such checks?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
Okay. Thank you.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
You talked about quarterly updates. How do they marry up with the third-party checks that you are currently using?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
I want to follow up on Graham Simpson’s question about the S codes. Mr Athow, you used the word “sanctions”. Surely, you would not need to sanction people; if you have presented them only with guidance, sanctions might be a step too far.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
No, that was helpful.
I also want to follow up one of Colin Beattie’s questions regarding the IT systems. I assume that the IT for every country’s tax system will be bespoke for that country, because all tax systems will be totally different. I assume, too, that you are engaging with other countries on their IT systems and the like. Are there any good examples that you would share with others, and that others would share with you, to help you design a new IT system?
10:45Public Audit Committee [Draft]
Meeting date: 26 March 2025
Stuart McMillan
Policy decision making happens at a political level, but, with regard to implementation and tax gathering, I notice that there have been huge changes in IT over the past three decades in particular, so the system could be designed with flexibility built in, particularly if new systems were to come on stream.
Delegated Powers and Law Reform Committee [Draft]
Meeting date: 25 March 2025
Stuart McMillan
The instrument revokes and replaces the Environmental Protection (Disposal of Polychlorinated Biphenyls and other Dangerous Substances) (Scotland) Amendment Regulations 2025, which the committee considered at its meeting on 4 March. The previous instrument was defective due to an error in the statutory consultation process, as narrated in correspondence from the Scottish Government to the Presiding Officer, which will be published in the committee’s report on the subordinate legislation that has been considered at today’s meeting. Specifically, the Scottish Government erroneously overlooked, and therefore did not consider, one of the responses to the consultation.
Under section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010, an instrument subject to the negative procedure must be laid at least 28 days before it comes into force, not counting recess periods of more than four days. The instrument breaches that requirement, as it was laid on 18 March 2025 and will come into force partially on 30 March 2025.
Does the committee wish to draw the instrument to the attention of the Parliament under reporting ground (j), for failure to comply with laying requirements, as it was not laid 28 counting days before it will come into force?
Members indicated agreement.
Delegated Powers and Law Reform Committee [Draft]
Meeting date: 25 March 2025
Stuart McMillan
With that, I move the committee into private session.
10:07 Meeting continued in private until 10:26.Delegated Powers and Law Reform Committee [Draft]
Meeting date: 25 March 2025
Stuart McMillan
Welcome to the 11th meeting in 2025 of the Delegated Powers and Law Reform Committee. I remind everyone to please switch off or put to silent their mobile phones and other electronic devices.
The first item of business is a decision on whether to take items 3 to 6 in private. Is the committee content to take those items in private?
Members indicated agreement.