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Committee reports Date published: 21 December 2023

Stage 1 Report on Visitor Levy (Scotland) Bill - Value Added Tax (VAT) implications

Retrieved from <a href="https://scottishtourismalliance.co.uk/wp-content/uploads/2023/01/Scottish-Tourism-Alliance-Local-Visitor-Levy-Manifesto-Published-13.01.2023.pdf" target="_blank">https://scottishtourismalliance.co.uk/wp-content/uploads/2023/01/Scottish-Tourism-Alliance-Local-Visitor-Levy-Manifesto-Published-13.01.2023.pdf</a> When asked about this in June 2023, the Bill Team confirmed that— “It is true that the 20 per cent VAT rate in Scotland and the UK is one of the highest in Europe, but, of course, it is just one in the basket of taxes that is paid by the industry. I will point out that, in comparative...
SPICe briefings Date published: 22 November 2019

Human Rights and the Environment - Case Studies: Influence of Constitutional Environmental Rights

In terms of the functioning of the right to a healthy environment through litigation, Portugal has comparatively liberal rules and laws on legal standing, litigation costs (NGOs are exempt from legal costs) and access to courts.1Boyd, D.R. (2010).
Official Report Meeting date: 21 May 2019

Meeting of the Parliament 21 May 2019

There is another visit there taking place at the moment.
Last updated: 13 September 2023

Culture in Communities The challenges and opportunities in delivering a placebased approach

Figure 4 illustrates the percentage change in local government expenditure on culture and leisure services from 2012-13 to 2021-22 R compared to other services. Figure 4 D Source: Local Government Benchmarking Framework, 2021/22 128.
Committee reports Date published: 21 June 2024

Post-legislative scrutiny of the Procurement Reform (Scotland) Act 2014 - Scottish Government research and strategy

The remit of the research was to “compare community benefits and other sustainable procurement outcomes and practice achieved in the public sector in Scotland, against comparable models in other parts of the UK.”
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19: Taxes - Land and Buildings Transaction Tax (LBTT)

Table 14 shows how this compares to a similar policy proposed at the UK Autumn Budget for rUK.
SPICe briefings Date published: 5 October 2023

Report from a partial evaluation of the Lobbying (Scotland) Act 2016 - Summary of scores from the Center for Public Integrity Analysis of Lobbying Disclosure Laws

., &amp; Hogan, J. (2017). Transparency, Transparency: Comparing the New Lobbying Legislation in Ireland and the UK.
SPICe briefings Date published: 19 December 2018

South of Scotland Enterprise Bill - The economy of the South of Scotland

These include: Low population density - 24 people per square kilometre, compared to 70 for Scotland as a whole.
SPICe briefings Date published: 6 July 2017

How is the Scottish Economy performing? 1st Quarter 2017 - Background

Three common ways include: Short term, "quarterly" (3-month) change: the change compared to the previous quarter, for instance Q1 2017 on Q4 2016 "Annual" change: the change compared to the same quarter a year before, for instance Q1 2017 on Q1 2016 Average annual change: the change in the average of the most recent four quarters compared to the average of the four previous quarters For more on GDP see SPICe Briefing 13/48 What is GDP?
SPICe briefings Date published: 8 March 2023

Trusts and Succession (Scotland) Bill - Part 1 of the Bill: trust law

Part 1 of the Bill: trust law This part of the briefing is a chapter by chapter look at Part 1 of the Bill. Note that, with some limited exceptions, Part 1 applies to trusts regardless of when they were created.

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