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 1838 contributions
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Do you think that it would be a good idea to change the law so that if, for example, I worked in Dumfries and I moved to Carlisle, I would have to tell HMRC that I had moved to Carlisle, or vice versa?
09:45Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Do you think that the level of accuracy of the information in question is greater for people who are on PAYE than it is for those who are not?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I want to follow up on a couple of things.
Mr Davies has just mentioned the UK tax gap, which I think he previously said was £43.9 billion. We do not yet have a breakdown of where that debt falls in Scotland, England and Wales, but would it be possible to get such a breakdown? Would it be desirable for us to get that?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I am.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Okay—so, if we wanted to know what the tax debt in Scotland is, the Scottish Government would have to make a request to HMRC.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I think that Mark Taylor wants to come in.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
I want to assure Mr Taylor that I was not trying to wriggle out of paying tax. [Laughter.] It was merely an example. I was thinking of somebody else—someone who was not an MSP.
That takes me on to another point. From all the papers that we have here, it is quite clear that HMRC does not know where a lot of people live. Why is that?
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
However, in order to be able to apply the right tax rates now that there are different rates of tax, surely it is important for HMRC to know where people live.
Public Audit Committee
Meeting date: 22 February 2024
Graham Simpson
Okay. I will leave it there for now, convener.
Public Audit Committee
Meeting date: 8 February 2024
Graham Simpson
So we have five of those corporate credit cards, with no apparent limit on what can be spent on them. You mentioned that one particular meal cost £200 per person. Was that for the former chief executive and a guest?