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Committee reports
Date published:
24 March 2026
Annual report of the Net Zero, Energy and Transport Committee 2025-26 - Budget scrutiny 2026-27
A Budget Bill is lodged annually to allow the Scottish Parliament to consider the Scottish Government’s tax and public spending proposals before the new financial year begins in April. An outline of the Scottish budget process is available on the Parliament’s website.
Committee reports
Date published:
20 March 2026
Fourth Supplementary Legislative Consent Memorandum for the Crime and Policing Bill (UK Parliament legislation) - Consideration by the Committee and recommendation
The amendments establish order making powers allowing the Scottish Ministers to make regulations under the Bill to specify steps a retailer, delivery company or collection point operator may take to reasonably establish a buyers age and identity.
The amendments also create a new offence of delivering or handing over a package containing a knife or a crossbo...
SPICe briefings
Date published:
16 March 2026
Children (Care, Care Experience and Services Planning) (Scotland) Bill: Consideration prior to Stage 3 - After section 10
After section 10
Amendments 179 to 184 in the name of Martin Whitfield add new sections to the Bill after section 10, setting out further detail about the register of foster carers and how it should operate.
SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Council Tax Freeze
Chart 3 shows that the average Band D council tax bill in Scotland is considerably lower than in England and Wales today. Whilst this may be good news for Scottish taxpayers, council tax freezes have had significant effects on local tax revenues and broader public finances.
Committee reports
Date published:
27 February 2026
Net Zero, Energy and Transport Committee Report on the Draft Climate Change Plan - Emissions
This would provide greater transparency over the degree of certainty that can be attached to emissions reductions in specific areas. For example, a new industrial decarbonisation programme accounts for a high proportion of the estimated emissions reduction in the sector, but this is classified as a proposal given it will need further policy development.ivLe...
SPICe briefings
Date published:
24 February 2026
The impact of tightening finances on Scotland's universities - Annexe
How can your University compete better with other English-speaking HEIs elsewhere (US, Australia, New Zealand) in terms of attracting a healthy number of international students?
SPICe briefings
Date published:
12 February 2026
Children (Withdrawal from Religious Education and Amendment of UNCRC Compatibility Duty) (Scotland) Bill: Consideration prior to Stage 3 - Stage 2 consideration
The following amendments were agreed to under Part 2:
Amendments 7 and 8 in the name of Jenny Gilruth MSP, Cabinet Secretary for Education and Skills, which creates a new section in the 2024 Act that is triggered when the question of an exemption arises in legal proceedings.
Committee reports
Date published:
11 February 2026
Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill - Section 4 - Modification of the existing visitor levy scheme
The Policy Memorandum specifically notes that the Bill does not make amendments to the requirements to consult when establishing new visitor levy schemes.Policy Memorandum, paragraph 24 This means that local authorities which have already progressed or done work on visitor levy schemes based on percentages would have to consult again if they wished to also ...
Committee reports
Date published:
5 February 2026
Report on the Scottish Budget 2026-27 - MSP pay and Staff Cost Provision
The budget proposal notes that “with a potentially significant new MSP intake into the Parliament for Session 7, the take up rate could change”, adding to pressure on budgets if take-up increases.
Committee reports
Date published:
21 January 2026
Legislative Consent Memorandums on the UK Sustainable Aviation Fuel Bill - Alternative routes to low-carbon aviation
They have tended to require radically different design blueprints for craft.viiiNZET Committee, Official Report, 30 September 2025, cols. 29-32; 28 October 2025, col. 23
The Minister mentioned "hydrogen and zero-emission aircraft" as technologies that could be developed in Scotland.ixNZET Committee, Official Report, 4 November 2025, col.38 He said he was ambitious for Scotland "to be at the forefront" in pushing for the development of new...
