A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Budget (Scotland) (No.5) Bill at Stage 1.

Delegated Powers and Law Reform Committee

Legislative Consent Memorandum: delegated powers exercisable within devolved competence in the Finance (No. 2) Bill

Publication Date: 22 January 2026

A report by the Delegated Powers and Law Reform Committee on the delegated power that is relevant to Scotland in the Finance (No. 2) Bill (UK Parliament legislation).

Net Zero, Energy and Transport Committee

Legislative Consent Memorandums on the UK Sustainable Aviation Fuel Bill

Publication Date: 21 January 2026

Report by the Net Zero, Energy and Transport Committee on 3 legislative consent memorandums (LCMs) on the Sustainable Aviation Fuel Bill, being considered by the UK Parliament.

Delegated Powers and Law Reform Committee

Delegated Powers in the Visitor Levy (Amendment) (Scotland) Bill at Stage 1

Publication Date: 20 January 2026

A report by the Delegated Powers and Law Reform Committee of its consideration of the delegated powers in the Visitor Levy (Amendment) (Scotland) Bill at Stage 1

Finance and Public Administration Committee

Report on Subordinate Legislation: Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [draft]

Publication Date: 19 January 2026

A report on the Finance and Public Administration Committee's consideration of the Land and Buildings Transaction Tax (Investment Zones Relieg) (Scotland) Order 2026 [draft]

Audit Scotland Budget Proposal for 2026/27

Publication Date: 19 January 2026

Criminal Justice Committee

Inquiry into the harm caused by substance misuse in Scottish Prisons

Publication Date: 16 January 2026

This report presents the findings of the Criminal Justice Committee’s inquiry into substance misuse in Scotland’s prisons, established in response to sustained concern over drug-related deaths in custody, rising health needs among the prison population, and evidence that existing approaches are not adequately reducing harm. Drawing on six formal evidence sessions, 32 written submissions, prison visits, and extensive engagement with people with lived and living experience of imprisonment and addiction, the inquiry adopts an explicitly evidence-based and human-centred approach.The report finds that substance misuse in custody is not an isolated behavioural issue but a manifestation of wider systemic failures across health, social care and justice systems. High levels of trauma, poverty, mental ill-health and unmet clinical need shape both vulnerability to substance use and the prison experience itself. Overcrowding, workforce pressures, inconsistent healthcare provision and limited access to purposeful activity are shown to intensify harm and undermine recovery. The Committee heard compelling evidence that enforcement-led approaches alone are insufficient, particularly given evolving drug supply methods involving synthetic substances, drones and organised crime networks.A strong consensus emerged across witnesses that substance misuse in prisons should be addressed primarily as a public-health issue, requiring parity of healthcare with the community, integrated mental-health and addiction services, trauma-informed practice, and continuity of care on release. The report highlights promising practice in some establishments but identifies unacceptable variation across the prison estate. It concludes that meaningful progress will depend on coordinated reform across justice, health and community systems, with people with lived experience embedded as partners in design, delivery and evaluation of services.

Education, Children and Young People Committee

Restraint and Seclusion in Schools (Scotland) Bill - Stage 1 Report

Publication Date: 16 January 2026

The Education, Children and Young People Committee's scrutiny of the Restraint and Seclusion in Schools (Scotland) Bill at Stage 1.