Digital Assets (Scotland) Bill - Financial Memorandum

Overview

The Bill:

• confirms that certain kinds of digital asset (like cryptocurrency) can be objects of property in Scots private law.
• confirms how to acquire and own these digital assets.
• ensures the general principles of Scots private law apply to these digital assets.

Financial Memorandum

As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).

Read the FM for this Bill: Financial Memorandum.

Your Views

The Committee's call for views closed on Tuesday 25 November 2025.

The Committee received 1 submission to its call for views. Read the submission on Citizen Space.

The Committee agreed to forward the submission to the Economy and Fair Work Committee as part of that Committee's consideration of the Digital Assets (Scotland) Bill and take no further action.