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SPICe briefings Date published: 19 May 2026

Explainer: how devolution works - Implementation of exclusions agreed by all governments in Common Framework areas

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.
Committee reports Date published: 25 March 2026

Legacy Report of the Rural Affairs and Islands Committee, Session 6 - Climate change plan

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.
SPICe briefings Date published: 10 March 2026

Restraint and Seclusion in Schools (Scotland) Bill - Briefing prior to Stage 3 - Stage 1 debate

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".
SPICe briefings Date published: 6 March 2026

Assessing the council tax against the principles of "good" tax policymaking - Certainty

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.
News Published: 24 February 2026

Costs of Cairngorm Funicular may outweigh benefits warns Committee

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.
SPICe briefings Date published: 24 February 2026

The impact of tightening finances on Scotland's universities - For the Scottish Parliament

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

Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill - Audit Scotland report

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

Delegated powers in the Dog Theft (Scotland) Bill (as amended at Stage 2) - Review of relevant power

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...
News Published: 9 October 2025

Views sought on Bill which would recognise digital assets as property

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.
SPICe briefings Date published: 8 October 2025

Wellbeing and Sustainable Development (Scotland) Bill - Scottish Parliamentary Corporate body (SPCB) Supported Bodies Landscape Review Committee

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.

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