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SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Income tax
Income tax
The Scottish Government set out its proposals for income tax from April 2025 as part of the Scottish Budget 2025-26. These proposals need to be approved by a Scottish Rate Resolution, which must precede Stage 3 of the Budget Bill process.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Enforcement approach
They supported the introduction of civil and fixed penalties but made clear they should only be used as a last resort, or in particularly severe incidents.iNet Zero, Energy and Transport Committee, Official Report, 28 November 2023, cols 26 and 27; Net Zero, Energy and Transport Committee.
Last updated:
14 May 2025
SPBill68PMS062025accessible
Provisions of the Bill Creation of a new offence 35. Section 1 of the Bill amends the 1995 Act by inserting a new section to create a 29 new criminal offence.
Last updated:
14 May 2025
SPBill68PMS062025
Section 1 of the Bill amends the 1995 Act by inserting a new section to create a new 29 criminal offence.
Last updated:
5 July 2022
OUT Scottish Conservative to SPPA
Visitors (both tourists and the electorate) expect to visit a functioning Parliament, not a virtual hub.
Official Report
Meeting date:
3 June 2020
Environment, Climate Change and Land Reform Committee 03 June 2020
As with anything in life, regulation works best when there is openness and trust in the relationship.
Committee reports
Date published:
4 October 2019
Stage 1 Report on the Non-Domestic Rates (Scotland) Bill - Independent schools
The Committee accepts the case for excepting independent special schools from the new general provision laid down in section 10.
Last updated:
2 June 2025
SPS PAC to to DGEJ Scottish Government re implementation of SPS recommendations 2 June 2025
In its report, the Committee welcomed confirmation from the Chief Executive of SPS that consideration would be given to using a public sector model to deliver future prisoner transport services, as part of the planning process for the new contract. The Committee asks for further information on the consideration that was given to delivering prisoner transport services via a public sector model and on the value for money assessment undertaken to determine that a new commercial model of delivery was the best approach.
SPICe briefings
Date published:
16 March 2023
Children (Care and Justice) (Scotland) Bill - Children in police custody
This is to ensure that the local authority can visit the child if it decides that this would best safeguard and promote the child's wellbeing.
Committee reports
Date published:
29 January 2019
Stage 1 Report on the Fuel Poverty (Target, Definition and Strategy) (Scotland) Bill - Monitoring of delivery schemes
He said that Warmworks Scotland had won the Government Opportunities best service award for medium and large organisations.
