The Bill aims to change the law in relation to two areas:
This is a Government bill
The Bill became an Act on 30 January 2024
This Bill was passed and is now an Act of the Scottish Parliament.
This Bill is split into two parts.
Part 1 of the Bill deals with trusts. A trust is a way of managing assets (including money, investments, land or buildings) for people. There are different types of trusts for different purposes. The Bill updates the law around what the person who manages a trust (called a trustee) can do. The Bill clarifies:
There might be more than one beneficiary, like a whole family or defined group of people. The Bill clarifies the information a beneficiary must be given and how their views should be considered. The Bill also clarifies the role the court must take in terms of representing a beneficiary under the age of 18.
Part 2 of the Bill deals with succession. Succession is the way that a person’s property is managed and distributed after they die, including who will inherit it.
Section 71 clarifies the law in relation to special destinations. A special destination is a condition that often applies when people (usually spouses) buy property jointly. It means that if one of the joint owners dies, their share in that property automatically passes to the other person. The Bill clarifies that if, under these circumstances, the people were married, but later divorced, the property is not automatically inherited by the ex-partner.
Section 72 reorders who inherits property when someone dies without leaving a will. At the moment, spouses and children are entitled to a specific share of the property whether or not a person has left a will (these are called prior and legal rights). If there is no will, there is then a list to show who any remaining property will go to. Children and grandchildren are first on that list, followed by parents and siblings and then a spouse.
The Bill proposes to list spouse after children and grandchildren. This would mean that if someone died without a will, leaving behind a spouse, but no children or grandchildren, the spouse would inherit everything. But if the deceased person had any children or grandchildren, they would inherit any property left after the share identified under legal and prior rights.
The Bill aims to modernise the law.
Trusts have been in use since at least the early 17th century in Scotland. The main existing legislation on trusts is the Trusts (Scotland) Act 1921. The 1921 Act has been significantly amended making it complicated and difficult to understand.
There was some doubt on how the existing law on succession and special destinations should be interpreted. The Bill aims to clarify the existing law.
The Bill also aims to modernise the order in which people inherit. This is to reflect changes to how society understands families and the different relationships within them.
Trusts and Succession (Scotland) Bill as introduced (3MB, pdf) posted 22 November 2022
Explanatory Notes (338KB, pdf) posted 22 November 2022
Policy Memorandum (392KB, pdf) posted 22 November 2022
Financial Memorandum (128KB, pdf) posted 22 November 2022
Delegated Powers Memorandum (138KB, pdf) posted 22 November 2022
Statements on legislative competence (109KB, pdf) posted 22 November 2022
Explanatory Notes (429KB, pdf) posted 22 November 2022
Policy Memorandum (460KB, pdf) posted 22 November 2022
Financial Memorandum (257KB, pdf) posted 22 November 2022
Delegated Powers Memorandum (210KB, pdf) posted 22 November 2022
Statements on legislative competence (158KB, pdf) posted 22 November 2022
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
This Bill requires Crown consent. It is expected that this consent will be signified at Stage 3.
Crown consent is a process which requires Scottish Government ministers to seek the consent of the Crown in relation to certain Bills. You can find out more in About Bills.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is not required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
Research briefing on the Trusts and Succession (Scotland) Bill
The Bill was introduced on 22 November 2022
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
On 22 March 2023, the Parliament agreed motion S6M-08323 that consideration of the Trusts and Succession (Scotland) Bill at Stage 1 be completed by 6 October 2023.
The lead committee for this Bill is the Delegated Powers and Law Reform Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The Delegated Powers and Law Reform Committee held a call for views to help inform its examination of the Bill.
Read SPICe analysis of responses to the call for views (476KB, pdf) posted 04 May 2023
The Committee reviewed the following Scottish Parliament research briefing:
SPICe briefing on capacity and the Adults with Incapacity (Scotland) Act 2000 (186KB, pdf) posted 05 September 2023
Letter from the Minister for Victims and Community Safety to the Convener, 26 September 2023
Letter from the Auditor of the Court of Session to the Convener, 21 September 2023
Letter from the Convener to the Auditor of the Court of Session, 8 September 2023
Letter from the Convener to the Auditor of Court for Edinburgh Sheriff Court, 8 September 2023
Letter from the Minister for Victims and Community Safety to the Convener, 23 August 2023
See a full list of Stage 1 correspondence
Read the Official Report of the meeting
Read the Official Report of the meeting
Read the Official Report of the meeting
The Delegated Powers and Law Reform Committee published a report on 19 January 2023.
Delegated Powers Provisions in the Trusts and Succession (Scotland) Bill at Stage 1
The Delegated Powers and Law Reform Committee published its Stage 1 Report on 15 September 2023.
Trusts and Succession (Scotland) Bill Stage 1 Report
The Committee received the following response to its report:
Letter from the Minister for Victims and Community Safety, 26 September 2023 (210KB, pdf) posted 27 September 2023
A Stage 1 debate took place on 28 September 2023 to consider and decide on the general principles of the Bill.
See further details of the motion
The Bill ended Stage 1 on 28 September 2023
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
On 1 November, Parliament agreed motion S6M-11047, that consideration of the Trusts and Succession (Scotland) Bill at Stage 2 be completed by 24 November 2023.
Documents with the amendments considered at the meeting held on 14 November 2023.
Marshalled List of Amendments for Stage 2 (494KB, pdf) posted 09 November 2023
Groupings of Amendments for Stage 2 (292KB, pdf) posted 09 November 2023
Read the agenda, papers and minutes for this meeting
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
Letter from the Minister for Victims and Community Safety to the Convener, 3 November 2023
Trusts and Succession (Scotland) Bill as amended at Stage 2 (4MB, pdf) posted 14 November 2023
Revised Explanatory Notes (108KB, pdf) posted 19 January 2022
Supplementary Delegated Powers Memorandum (123KB, pdf) posted 28 November 2023
Revised Explanatory Notes (467KB, pdf) posted 14 December 2023
Supplementary Delegated Powers Memorandum (275KB, pdf) posted 28 November 2023
Sometimes an amendment at Stage 2 makes substantial changes to a bill. If this happens, the Accompanying Documents need to be updated to explain what these changes are.
Delegated Powers and Law Reform Committee meeting on 12 December 2023
The Delegated Powers and Law Reform Committee published a further report on 12 December 2023.
Delegated Powers Provisions in the Trusts and Succession (Scotland) Bill after Stage 2
The Bill ended Stage 2 on 14 November 2023
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
Documents with the amendments considered at the meeting held on 20 December 2023.
Marshalled List of Amendments for Stage 3 (206KB, pdf) posted 14 December 2023
Supplement to the Marshalled List of Amendments for Stage 3 (215KB, pdf) posted 18 December 2023
Revised Groupings of Amendments for Stage 3 (238KB, pdf) posted 14 December 2023
A Stage 3 'Marshalled List' is a list of all the amendments that have been proposed at Stage 3 and that have been selected by the Presiding Officer. They are listed in the order in which they will be called by the Presiding Officer and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
‘Timed Groupings’ are usually produced at Stage 3 and set out how long Parliament expects to spend debating the groups of amendments.
Letter from the Minister for Victims and Community Safety to the Convener, 12 December 2023
Trust and Succession (Scotland) Bill as passed (915KB, pdf) posted 20 December 2023
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Result 120 for, 0 against, 0 abstained, 9 did not vote Vote Passed
See further details of the motion
Printing changes are changes to the text of a Bill. They will not change the legal effect of the Bill.
Trusts and Succession (Scotland) Bill: printing changes after Bill as passed (128KB, pdf) posted 29 January 2024
The Bill ended Stage 3 on 20 December 2023
The Bill was passed on 20 December 2023 and became an Act on 30 January 2024