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Main amendments agreed to at stage 3
The Bill was amended at stage 3 to insert new provisions giving Scottish Ministers powers to organise and integrate assisted‑dying services within existing NHS structures (amendment 74).
Committee reports
Date published:
11 February 2026
New primary legislation
In his response of 22 September, the Minister for Public Finance said that the Scottish Government was “ …actively considering extending powers to local authorities, including the option to introduce a single flat rate or tiered flat rate model alongside the existing percentage-based approach.”
Section 12A
Amendment 47 in the name of Ross Greer MSP adds new section 12A to the Bill, modifying section 20 of the 2005 Act to state that the SFC, in exercising its functions, must have regard to "the economic, social and environmental priorities of the Scottish Ministers”.
Summary
The Dog Theft (Scotland) Bill (“the Bill”) was introduced by the Member, Maurice Golden MSP, as he believed a stand-alone offence of dog theft was required to address the low level of prosecutions and to enable the emotional impact of dog theft on owners to be fully taken into account.
Section 1 creates a new stand-alone offence of dog theft.
The Committee asked how the Scottish Government was supporting the dairy sector to achieve new EFA requirements. The Minister explained that "there are options available for the dairy sector, but anyone who puts anything into the ground has the option of adding additional plants and legumes into their mix, which will allow them to adopt the policies that we...
Committee reports
Date published:
12 November 2025
The lead committee is the Finance and Public Administration Committee.
The Bill makes provision for a new devolved tax, the Scottish Building Safety Levy (“the Levy”).
The Explanatory Notes explain that one effect of the rule on remedies (section 23(1)(iii)) is that, in line with existing Scots law rules on remedies, the new remedy of return of benefits after rescission can be combined with other existing remedies so long as their exercise together is compatible with one another (see para 69).