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Every contribution to the Official Report — chamber and committee — searchable in one place. Pulled from data.parliament.scot, indexed for full-text search, linked through to every MSP.

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Showing 60 of 2,096,198 contributions. Latest 30 days: 3,026. Coverage: 12 May 1999 — 10 Jun 2026.
The Presiding Officer NPA Chamber
10 Jun 2026
Urgent Question
That concludes the urgent question. We will have a one-minute break to switch over, after which we will resume with portfolio questions.The rest of this Official Report will be published progressively as soon as the text is available.
Neil Gray SNP Chamber
10 Jun 2026
Urgent Question
I understand the motivation behind Mr Smith’s questions. He will understand that Police Scotland, the Courts and Tribunals Service and the Crown are rightly independent of Government. However, what we are able to see from the footage that Mr Kerr and Mr Smith have alluded to s...
Alyn Smith (Stirling) (SNP) SNP Chamber
10 Jun 2026
Urgent Question
I commend Paul Sweeney for his contributions in the chamber. There is a lot of unanimity across the Parliament, and we should all be careful with our words in general when discussing such matters.These are aggravated offences. I commend the cabinet secretary for his response, ...
Neil Gray SNP Chamber
10 Jun 2026
Urgent Question
I agree with Mr Kerr’s points. Of course, there is a right to protest and to organise peacefully, but that is not what we saw last night. We saw thuggery and intimidatory tactics seeking to divide communities. They will not succeed in Scotland.Last night, I was in live dialogu...
Stephen Kerr (Mid Scotland and Fife) (Con) Con Chamber
10 Jun 2026
Urgent Question
Looking at the footage of last night’s events, we see that it was not protest but criminal disorder. Families should be able to go about their daily lives in Scotland without fear of violence, intimidation or public disorder from a gang of balaclava-clad hooligans.Will the cab...
Neil Gray SNP Chamber
10 Jun 2026
Urgent Question
In the first instance, those efforts are being led by Police Scotland in the work that it is doing to reassure communities across Scotland. Work is ongoing in Government to ensure that we are able to protect and enhance communities, including minority ethnic groups and religio...
Clare Haughey (Rutherglen and Cambuslang) (SNP) SNP Chamber
10 Jun 2026
Urgent Question
The scenes in Glasgow city centre and in other parts of Scotland—and, indeed, in Belfast—were truly shocking. Those scenes and all racism must be condemned by all parties in the chamber. Shame on those who choose not to do so.How will the Scottish Government reach out to and w...
Neil Gray SNP Chamber
10 Jun 2026
Urgent Question
I fundamentally and completely agree with what Paul Sweeney has said—I believe that to my core. We are a welcoming nation. We have benefited from migration to this country and we continue to benefit from it. I say that particularly given the offices that I have held in health ...
Paul Sweeney Lab Chamber
10 Jun 2026
Urgent Question
Some members of the Parliament have sought to fan the flames of division with continual talk of “strangers” and calls for further protests tonight. Does the cabinet secretary agree that every one of us in the Parliament has a duty to calm tensions in this country and not to in...
The Presiding Officer (Kenneth Gibson) NPA Chamber
10 Jun 2026
Urgent Question
Before Paul Sweeney comes back in, I say to him that I am looking for questions rather than speeches. Other members are keen to come in, so it is important that we keep questions as brief as possible.
Neil Gray SNP Chamber
10 Jun 2026
Urgent Question
I completely agree with everything that Paul Sweeney has put on the record in his supplementary question. The Scottish Government’s approach is grounded in tackling hate consistently and proportionately across all communities, which is underpinned by a zero-tolerance stance on...
Paul Sweeney Lab Chamber
10 Jun 2026
Urgent Question
Last night, racist thugs stormed through the centre of Glasgow under the white nationalist slogan “White lives matter”. Members of the public were attacked indiscriminately because of the colour of their skin, and two police officers were injured. My prayers are with those who...
The Cabinet Secretary for Justice (Neil Gray) SNP Chamber
10 Jun 2026
Urgent Question
The actions of a very small number of individuals in parts of Scotland last night, which included the assaulting of police officers and members of minority ethnic communities, are shocking and unacceptable. Violence and racism have no place on our streets, and I utterly condem...
Paul Sweeney (Glasgow) (Lab) Lab Chamber
10 Jun 2026
Urgent Question
To ask the Scottish Government what urgent action it will take in response to the reported violent racist demonstrations that took place last night in Glasgow.
Speaker unknown Chamber
10 Jun 2026
Urgent Question
14:04
The Presiding Officer (Kenneth Gibson) NPA Chamber
10 Jun 2026
Committee Conveners
Today’s business begins with the results of the elections for committee conveners. I will announce the results for each committee in turn.Stuart McMillan has been elected as convener of the Climate Action Committee. The total number of ballots was 121 and the results were as f...
Angela Constance SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
It is disappointing that Mr Hoy does not welcome the prospect of a GP walk-in service for Stranraer. The important point is that the purpose of GP walk-in services is to free up capacity in the primary care system, so that people across our constituencies and regions can be se...
Craig Hoy (Dumfriesshire) (Con) Con Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
It is 77 miles from Sanquhar to Stranraer, which is a journey that takes a minimum of two hours by car or at least four hours by bus. Given that my constituents will be expected to make that journey to access the GP walk-in centre in Stranraer, does that not expose the policy ...
Angela Constance SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
I expect the Glasgow site to open later this month. I very much appreciate the health board’s hard work to get the services up and running. I am sure that Michelle Campbell will join me in welcoming the opening of the sites and thanking our hard-working national health service...
Michelle Campbell (Renfrewshire North and Cardonald) (SNP) SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
Work is well under way in preparation for Glasgow’s first walk-in clinic opening. Can the Scottish Government offer an update on when that wonderful resource for the good people of Cardonald will be open?
Angela Constance SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
Ms Gibson has made an important point about reducing health inequality by improving access to healthcare. The Government is committed to providing a North Ayrshire walk-in service, which was one of the 14 additional services that were announced. That brings the total number of...
Patricia Gibson SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
North Ayrshire’s people have Scotland’s lowest healthy life expectancy. The average adult remains in full health until just 53 years old. More than 28 per cent of people live with a long-term health condition, which is 6 per cent higher than the Scottish average. In view of th...
The Cabinet Secretary for Health and Care (Angela Constance) SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
I have committed to expanding the walk-in service programme and will set out how I will do so in the first 100 days of this Government. Health boards were previously asked to generate proposals that considered their populations’ needs, taking into account local issues and circ...
Patricia Gibson (Cunninghame South) (SNP) SNP Chamber
09 Jun 2026
General Question Time · GP Walk-in Centres (North Ayrshire)
To ask the Scottish Government when it expects a general practitioner walk-in centre to open in North Ayrshire. (S7O-00023)
Neil Gray SNP Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
The short answer is yes. I am happy to meet Ms Minto or any other member to discuss the matter further. The challenge of multiple organisations drawing on small rural populations is not new. The SFRS works collaboratively with a range of partners, including the coastguard serv...
Jenni Minto (Argyll and Bute) (SNP) SNP Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
I appreciate that these are independent decisions to be made by the Scottish Fire and Rescue Service, but I am interested to know whether the Scottish Government is looking at the cumulative impact of those changes on, for example, other rescue services such as the coastguard,...
Neil Gray SNP Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
I am more than happy to explore that with the Scottish Fire and Rescue Service in order to ensure that we are in a position to respond to the changing nature of fire and flood risk across Scotland. The Scottish Fire and Rescue Service’s very successful prevention activities, a...
Stephen Kerr (Mid Scotland and Fife) (Con) Con Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
Ministers previously told Parliament that almost £1 million of specialist wildfire pumping units would be deployed within weeks. A Scottish Conservative freedom of information request later revealed that they were still not operational, during Scotland’s worst wildfire season ...
Neil Gray SNP Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
These are independent decisions for the Scottish Fire and Rescue Service to make, but it is open to Parliament to take a view on those matters—in the way that a view is normally taken, for example, on investigations undertaken through the committee structure—or otherwise. Obvi...
Joe Fagan Lab Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
There is profound concern about the potential outcomes of the service delivery review, not least from the firefighters and their union. Given the gravity of the decisions that are about to be made, does the Government agree that there should be full parliamentary scrutiny and ...
The Cabinet Secretary for Justice (Neil Gray) SNP Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
I met the SFRS board chair on 4 June, when we discussed the overall objectives of the service delivery review and the consultation and outreach process that the SFRS has undertaken. Recent large fires in Glasgow and Fife have been dealt with commendably by our front-line firef...
Joe Fagan (South Scotland) (Lab) Lab Chamber
09 Jun 2026
General Question Time · Scottish Fire and Rescue Service (Service Delivery Review)
To ask the Scottish Government what discussions it has had with the Scottish Fire and Rescue Service board regarding the outcome of the service delivery review that is due to be considered on 22 June. (S7O-00022)
Stephen Flynn SNP Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I am happy to answer.If Mr Cole-Hamilton wishes to write to me, I will write back to him as swiftly as I possibly can.
The Presiding Officer NPA Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
That was not quite on the nose for the general question, but do you want to respond, cabinet secretary?
Alex Cole-Hamilton (Edinburgh North Western) (LD) LD Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I hope that the cabinet secretary will agree that one of the safest ways to get students from Kirkliston in my constituency to their catchment high school in South Queensferry is via the council-funded coach service that has been operating well there for several years. A decis...
The Presiding Officer NPA Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I realise that everyone is finding their feet, including me. I remind members that they should only press their button if they want to ask a supplementary to the general question that has been asked.Alex Cole-Hamilton has a supplementary.
Lloyd Melville (Angus South) (SNP) SNP Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
My apologies, Presiding Officer. I pressed my button in error, thinking that I would have to do that for my general question later on.
The Presiding Officer NPA Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
Lloyd Melville has a supplementary.
Julie MacDougall Reform Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I apologise.
The Presiding Officer NPA Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
That is not relevant to this question. We are on supplementaries to the question that Patrick Harvie asked.
Julie MacDougall (Mid Scotland and Fife) (Reform) Reform Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I recently met the chief executive of Forth Valley College. It was incredibly harrowing to hear about how apprenticeship courses are being cut—
The Presiding Officer NPA Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
Julie MacDougall has a supplementary.
Stephen Flynn SNP Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
Mr Harvie will be pleased to know that £3.2 million is still going to regional transport partnerships—£1.6 million will be available for local direct awards and £1.4 million is going to bikeability schemes, which all our weans can benefit from. Of course, that forms part of a ...
Patrick Harvie Green Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I am sorry that the cabinet secretary did not choose to answer that question by explaining why the cut took place and why it took place during the election purdah period. I have returned to my job to meet local community organisations that are doing the work that the Scottish ...
The Cabinet Secretary for Economy, Tourism and Transport (Stephen Flynn) SNP Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
I thank Patrick Harvie for his question, because it gives me the opportunity to restate what the First Minister said. We support cycling, walking and wheeling, which is why £226 million-worth of investment is going into sustainable and active travel. I am very proud of that—I ...
Patrick Harvie (Glasgow) (Green) Green Chamber
09 Jun 2026
General Question Time · Active Travel (Funding)
To ask the Scottish Government, in light of comments made by the First Minister in the Parliament on 2 June that the Scottish Government prioritises active and safe travel routes and the encouragement of cycling, walking and wheeling, for what reason Transport Scotland reporte...
Stephen Kerr Con Chamber
09 Jun 2026
Committee Conveners
Thank you.
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Yes.
Stephen Kerr (Mid Scotland and Fife) (Con) Con Chamber
09 Jun 2026
Committee Conveners
On a point of order, Presiding Officer. For guidance, would it be possible for the same person to be nominated again in those circumstances?
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
The process is opened again for further nominations. However, to be clear, any other member who is nominated will have to come from the party from which the original member was selected.
Helen McDade Reform Chamber
09 Jun 2026
Committee Conveners
What happens then?
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
If a candidate receives the majority of votes, that candidate will become the committee convener. If the majority is against it, that candidate will not be the committee convener.
Helen McDade (Mid Scotland and Fife) (Reform) Reform Chamber
09 Jun 2026
Committee Conveners
On a point of order, Presiding Officer. I just wonder what the process is. Can you explain what happens once a vote has been cast when there is only one candidate, so that we know what we are voting against?
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Willie Rennie’s election as convener will be subject to election by secret ballot.Fifteen out of 15 convenerships will be subject to secret ballots.I have also received two valid nominations for convener of the Standards, Procedures and Public Appointments Committee. The nomin...
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Craig Hoy’s election as convener will be subject to election by secret ballot.Willie Rennie has been nominated as convener of the Transport Committee. If any member objects to his election as convener, please press your point-of-order button now.An objection was received.
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Mark Ruskell’s election as convener will be subject to election by secret ballot.Craig Hoy has been nominated as convener of the Social Justice, Housing and Local Government Committee. If any member objects to his election as convener, please press your point-of-order button n...
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Bob Doris’s election as convener will be subject to election by secret ballot.Mark Ruskell has been nominated as convener of the Rural Affairs Committee. If any member objects to his election as convener, please press your point-of-order button now.An objection was noted.
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Paul Sweeney’s election as convener will be subject to election by secret ballot.Bob Doris has been nominated as convener of the Public Service Reform Committee. If any member objects to his election as convener, please press your point-of-order button now.An objection was noted.
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Neil Bibby’s election as convener will be subject to election by secret ballot.Paul Sweeney has been nominated as convener of the Public Petitions Committee. If any member objects to his election as convener, please press your point-of-order button now.An objection was noted.
The Presiding Officer NPA Chamber
09 Jun 2026
Committee Conveners
Helen McDade’s election as convener will be subject to election by secret ballot.Neil Bibby has been nominated as convener of the Public Audit Committee. If any member objects to his election as convener, please press your point-of-order button now.An objection was noted.
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Committee

Finance and Public Administration Committee 03 February 2026 [Draft]

03 Feb 2026 · S6 · Finance and Public Administration Committee
Item of business
Subordinate Legislation
Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [Draft]
Mason, John Ind Glasgow Shettleston Watch on SPTV
The fund is still there, but it could be owned by completely different people and there would be no tax. Is that right?

In the same item of business

The Convener (Kenneth Gibson) SNP
Good morning, and welcome to the fifth meeting in 2026 of the Finance and Public Administration Committee. We have three pieces of subordinate legislation to...
The Minister for Public Finance (Ivan McKee) SNP
Absolutely. Good morning. I am delighted to be back.The Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulatio...
The Convener SNP
Thank you for that brief but helpful opening statement.You touched on the fact that the instrument aims to“ensure that transactions do not give rise to a tax...
Ivan McKee SNP
The structure of these transactions is such that individual investors own part of an entity that then owns the property. Therefore, if individual investors a...
The Convener SNP
If this statutory instrument does not pass, there would be a disincentive to invest in Scotland. Is that what you are saying?
Ivan McKee SNP
It removes a disincentive to invest in Scotland.
The Convener SNP
Do you have an idea of what level of disincentive we are talking about?
Ivan McKee SNP
We do not know, because obviously no transactions are happening at the moment. The Scottish Fiscal Commission has said that it is below the materiality thres...
The Convener SNP
Are you expecting a boost in investment if this is implemented?
Ivan McKee SNP
My officials might have more to say on that, but I will be honest and say that I do not expect that it will be a huge boost. It is, however, an exercise that...
John Mason (Glasgow Shettleston) (Ind) Ind
I wonder whether there could be a loophole here for people to avoid tax. If the land was owned by A and B and, separately, A sold to C, and B sold to D, ther...
Ivan McKee SNP
These schemes are regulated by the Financial Conduct Authority. It is a strict process to be identified as such. I understand what Mr Mason is saying, but I ...
Laura Parker (Scottish Government)
To clarify, the initial acquisition of property into the fund is still subject to LBTT, even when the exemption is in place. It is about the transfer of exis...
John Mason Ind
The fund is still there, but it could be owned by completely different people and there would be no tax. Is that right?
Laura Parker
The way that the funds are set out is that there is the fund manager and the fund depository, which is an independent entity that manages the assets on behal...
John Mason Ind
If the convener and I were to set up a fund and buy some land, and then we both sold to Mr Harvie and Ms Smith, no tax would be payable because the fund woul...
Laura Parker
No. If you sold the asset outwith the fund—
John Mason Ind
No. I am saying that you would be selling the units in the fund, not the asset.
Ivan McKee SNP
You would have to get it FCA approved, Mr Mason.
John Mason Ind
Okay. I will not pursue that any further.
The Convener SNP
I think that you should have a good go, if I am honest.
Patrick Harvie (Glasgow) (Green) Green
Good morning. I am still a wee bit unclear about the purpose of all this.I understand from the policy note what the Government’s policy is, but I do not unde...
Ivan McKee SNP
They would still pay tax if they were transferring the asset out of the fund. The fund is the entity that owns the property, as any other investment vehicle ...
Patrick Harvie Green
It still sounds as though we are talking about dressing up a property investment as a financial investment. What is the purpose of it?
Ivan McKee SNP
The purpose is to attract more investment into Scotland in relation to property.
Patrick Harvie Green
You could do that by exempting lots of people from paying their taxes.
Ivan McKee SNP
It is to do with the structure of those funds. The individual is buying not the property itself but a unit share in a fund that is then buying the property.
Patrick Harvie Green
Thank you.
The Convener SNP
Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.That the Finance and Public A...
The Convener SNP
Would you like to speak to the motion, minister?