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 1354 contributions
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Just to be clear, we will be in a position to be able to give the 22-month notice to developers on the rates and reliefs but not necessarily complete the secondary legislation. That is a point of legal clarification—we will not have all the secondary legislation, but we will have the parts that relate to the reliefs and the rate of the levy.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
I think that we can consider that. Clearly, if a future Government or Parliament decided that a sunset clause should be repealed, it would have the ability to do that. At the moment, we have not put in such a clause, and I do not think that the legislation down south has a sunset clause, either.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
I am always interested in talking to people about solutions.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Clearly, there are tax collection measures at the Scottish Government and UK Government levels, and mitigations and processes are in place to prevent people running a business, making money, folding a business and running away with the money. You are not allowed to do that.
There will be issues to be worked through in that regard, but it is not as though we do not collect tax from companies at the UK level or Scottish level at the moment. There are mechanisms for doing that, and I am sure that Revenue Scotland has gone through the technical parts of that with the committee. Do you want to say any more on that, Hannah?
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
First of all, affordable housing is exempt from the levy. You are correct to say that all these matters have to be considered in the round as part of our discussions with the sector and others about the need to support house building. However, I take you back to the point that, if the sector did not make the proposed relatively small contribution to the overall costs of addressing cladding, those funds would have to be raised elsewhere.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
We are very conscious of that issue. We have indicated that there will be relief for brownfield sites; we just need to work through the details of the extent of that relief. In England, it is a 50 per cent reduction, so developers pay half the levy for developments on brownfield sites. In Scotland, we are very conscious of the need for relief for such sites, because of the additional remedial costs and because of their location in town and city centres, where we want to encourage development.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
It is a competitive market with a lot of different pressures on it, so it will depend on the situation for the particular developer. The market price is set by a range of factors, so it might well be that there is a mixture. How much of the cost developers absorb from their profits and how much of it is passed on will vary depending on the developer and the circumstances.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
It comes back to ease of use, because these numbers are well known in the building process right from the planning stage. Architects and developers will know those numbers, so they can plan on that basis. The end price, on the other hand, might move around right up to the last minute, depending on a range of factors, so it would be harder for them to assess what the levy would be to allow them to factor it in. As a result, this seemed the most robust and straightforward methodology.
I do take your point about different types of houses and so on, but what we are doing through reliefs on the affordability element will go a long way towards addressing that.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Yes.
Finance and Public Administration Committee [Draft]
Meeting date: 18 November 2025
Ivan McKee
Yes, and if I were sat here with an underspend, I am sure that you would have something to say about that as well.