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 1828 contributions
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
So, were there two people who went on those courses?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
It should not still be in development, should it?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
Yes—it sounds as though there are a few questions for HMRC.
I want to ask about one other issue. Mr Davies, in relation to tax relief on pension contributions, paragraph 2.13 in your report says:
“HMRC must identify Scottish taxpayers so that tax relief is correctly allocated. Pension administrators claim tax relief at source on behalf of their members and add this to their members’ contributions. HMRC applies tax relief on pension contributions at the basic rate of 20% for all taxpayers. Scottish taxpayers paying a tax rate above 20% can claim the remaining tax relief through a Self Assessment return or by contacting HMRC.”
I have asked about that issue previously. It strikes me that a lot of people will have absolutely no idea that they can do that and will not know how to go about it, so they could be missing out.
First of all, do you agree with my assessment? If you do, do you have any idea how many people are affected?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
Thank you. I will leave it there, convener.
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
Yes, I absolutely accept that. I think that most laymen and laywomen have no idea that they can do that and are probably not made aware of it. However, there is a Scottish element, because Scotland has a different tax rate—that is where we come in.
I have no further questions.
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
The international work has been controversial and its associated spending has sparked controversy, but it earned quite a lot of money. Correct me if I am wrong, but the figure was about £1 million a year. What was that money used for?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
What is the budget?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
Of course it is not. Why did it happen?
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
In paragraph 14 in your report, you say that the compliance working group
“expects to report to the Scottish Income Tax Board on the first phase of this evaluation in January 2025”—
which you mentioned—
“including the likely costs of additional compliance work, after which the Scottish Government must decide on the merits of funding any additional activity.”
There is therefore a role for the Scottish Government.
Public Audit Committee [Draft]
Meeting date: 19 February 2025
Graham Simpson
Well, some roles will not exist. Can I put it that way?