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 1492 contributions
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
But we also have high earners, and 0.8 per cent of all Scottish taxpayers pay 18 per cent of all Scottish tax, so we already have a significant, if small, group of people who pay a huge amount of tax. Surely the Government’s ambition should not be to increase that.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
What is the Government’s position on the Fraser of Allander Institute’s Scottish business monitor? I presume that you have read that as part of your analysis of tax behaviour. Its last quarterly report, showed that 34 per cent of Scottish businesses reported that tax divergence was having a “fair” or “significant” effect on their business, including on their ability to recruit and retain people, on demands on wage pressures, and on an overall perception of Scotland’s competitiveness and inward investment. The number of businesses that felt that was significantly higher in particular sectors. You talked about the financial sector, but let us look at the construction sector, where nearly one third of businesses said that higher taxes had a significant effect on their ability to recruit and retain people in Scotland.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
Data is key.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
That is a very long answer that has not answered my question. You are using completely different language from that in the Audit Scotland report, but I can only use the language that the Auditor General has used. I appreciate that you are explaining the question.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
That is really helpful.
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
I will interrupt you in the interests of time—it has been a long session already. My questions are about economic performance differentials in Scotland. I am hearing that the economy in London is different from that in Edinburgh. We understand and accept that. We understand that the block grant adjustments alter the amount of money that the Scottish Government gets and that different regions of the UK will have different economic activities. However, I am trying to understand the bigger picture.
Are there issues? Is there, as the Audit Scotland report highlighted, an underwhelming economic performance in Scotland relative to that in the rest of the UK, and does that affect how much money the Scottish Government has to spend? That is the underlying point that I made in the original question. It is not a trick question; I am just using the data that is in front of me.
Let us look at this financial year. The SFC has done some work on the 2025-26 forecast. It estimates that £1.676 billion in additional revenue will be generated through tax divergence in Scotland. That is great and I am sure that the Government will say that it is bringing in extra money. However, the SFC forecasts that it will result in only a net £837 million in cash to the Scottish Government, so that is about half.
Scottish taxpayers are paying more in tax but that is not generating the same amounts of money for the Government to spend on public services as we all want it to do. Is that because of relative economic performance differences between Scotland and the rest of the UK?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
Is it not a source of concern to you that 80 per cent of the potential tax take that could be achieved by having a different tax policy in Scotland is being lost to behavioural changes? You mentioned some of them—tax planning and early retirement—
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
That is good. You mentioned the Fraser of Allander Institute, which does some good independent analysis. I got the impression that the research that you have done on tax divergence seemed to demonstrate that it is having no, or very little, effect on behaviours. Is that the Government’s position?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
Good morning. I will start by looking at an area of the report that we have not covered, which is Scotland’s overall economic performance relative to that in the rest of the United Kingdom. For your information, that sits on pages 19 to 23 of the AGS report.
I will start with a question for the Scottish Government. Perhaps you can talk me through exhibit 3, which is the table on page 20. According to the Auditor General, between 2017 and 2023, the cumulative additional tax paid by Scottish taxpayers due to tax policy differences was £3.36 billion. The net increase to the Scottish budget is displayed not far away from that figure, and it is only £629 million. Why is that the case?
Public Audit Committee [Draft]
Meeting date: 26 March 2025
Jamie Greene
What do you mean by “behaviours”? I am just getting my head around that. It is not a trick question, by the way; I am just trying to understand the table.