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It is also recognised that substantive policy change to an exclusion proposal that occurs during discussions may require further / new agreement between parties.
Where policy divergence has been agreed by all governments through a Common Framework, this should be confirmed in the relevant Common Framework.
In relation to the LULUCF chapter, the Committee agreed the new tree planting and peatland restoration targets represented “a clear commitment by the Scottish Government to develop these sectors over the long term” but felt that more clarity was needed on how the targets will be delivered.
The Member in Charge, Daniel Johnson MSP, explained that one of the key aims was "not to create something new; it is simply to put the guidance on a statutory footing and to ensure that long-standing inconsistencies are eradicated by ensuring that we have clear and consistent practice across Scotland".
A property-based local tax is widely recognised as a stable and reliable source of revenue because such assets are difficult to conceal, and changes to the tax base, such as new housing developments or demographic shifts, occur gradually and with advance notice.
Costs of Cairngorm Funicular may outweigh benefits warns Committee.
This stark warning comes from a new report issued today by the Scottish Parliament’s Public Audit Committee.
MSPs may also wish to track the impact of new requirements on the SFC to monitor the financial sustainability of post-16 education bodies, introduced by the Tertiary Education and Training (Funding and Governance) (Scotland) Bill.
2.
Committee reports
Date published:
17 December 2025
Retrieved from: https://audit.scot/uploads/2025-10/nr_251008_improving_care_experience.pdf
The report recognises that "over five years on there is still confusion about the individual and collective roles and responsibilities across organisations, sectors and new entities," suggesting that "responsibility for the Promise cuts across various sectors making i...
Committee reports
Date published:
15 December 2025
Review of relevant power
Section 2(2)(b) – Theft of helper dogs – power to prescribe categories of dog
Power conferred on: the Scottish Ministers
Power exercisable by: regulations made by Scottish statutory instrument Parliamentary procedure: negative
Revised or new power: revised
Provision
Section 2 of the Bill provides that the offence of dog theft is ag...
There is, however, little case law relating to new forms of digital assets, including cryptocurrencies, to help individuals, businesses and legal practitioners in their dealings with such assets.
The inquiry sought to consider whether a more coherent and strategic approach is needed for the creation of such commissioners in Scotland
The Committee reported in June 2025, including recommendations that future SPCB bodies (including new Parliamentary Commissioners) should only be created if particular criteria are met.