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 918 contributions
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
You can decide between yourselves who would like to answer.
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
In every area where a levy has been proposed, has an assessment of the elasticity of demand been made?
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
Is that part of the consideration in Highland Council? I do not know what is being proposed but will there be an assessment of, for example, what percentage difference a 1 per cent increase in price would make to demand? Is that something that is being attempted?
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
I am probably abusing my position as convener very early on in my tenure, but I will make the brief observation that, as a business owner, if I were to put my prices up by 5 per cent at my instigation, I absolutely would be making a forecast on what that would do to my revenue. It may be a difficult calculation, but it is one that I would expect to be done. If local authorities are saying, “We are going to put our prices up by a certain percentage,” I would expect them to assess what that would do to demand and to revenue. I think that that is a fairly fundamental business assessment and if businesses would be making that assessment, I think that local authorities should be making it.
Murdo—do you have any more questions?
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
Fantastic. We have questions from Willie Coffey next.
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
Kevin Stewart, would you like to ask questions?
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
I understand. It is a fraction of a percentage.
On the percentage collection issue, VAT—I have made this point in a private briefing about the City of Edinburgh Council—is a non-trivial tax to collect. A lot of verification is required. If we consider hotel accommodation, there are a lot of different components to that that go beyond the provision of accommodation. There are fine-dining experiences in which the cost of the accommodation is probably less than half of the total bill that is paid. What prevents a bed and breakfast provider, for example, from saying, “We don’t charge for our accommodation. We just have a £100 breakfast that we provide in the morning”? How would you prevent that from happening?
12:15More broadly, the verification that is required to audit the books to ensure that each room rate has had the 5 per cent levy applied correctly is quite complex, certainly as compared with simply totting up the total number of nights of occupancy and then multiplying that by a flat fee.
What stops abuse and, more important, how will verification take place? It strikes me that that is a non-trivial issue.
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
Determining that is quite complicated, is it not?
Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
Okay. I will leave my questions there. I thank the witnesses for their contribution.
12:20 Meeting continued in private until 12:35.Economy and Fair Work Committee [Draft]
Meeting date: 3 September 2025
Daniel Johnson
I thank the deputy convener for taking care of that so efficiently. That brings us to agenda item 2. Stephen Kerr is a new member of the committee, and I invite him to declare any relevant interests.