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Committee reports Date published: 20 March 2026

Neurodivergence in Scotland - Post diagnostic support

We urge this Scottish Government and the new administration to move toward post-diagnostic support that is collaborative and not siloed and that is less heavily reliant on the third sector.
Committee reports Date published: 10 March 2026

The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026

The Instrument The Policy Note states that under the 2024 Act the “commercial exploitation of a quantity of aggregate is taken to occur in Scotland” when— the aggregate is located in Scotland when it is subject to exploitation, or where the aggregate is subject to exploitation as a result of movement of aggregate to Scotland from a place in the UK or from UK waters. Regulation 2 inserts a new subsection (9A) “into section 7 of the [2024] Act to provide that the exploitation of a quantity of aggregate is not to be taken to occur in Scotland if two cumulative conditions are met”— any aggregate in respect to which there has been a previous occasion on which a charge to UK Aggregates Levy (“UKAL”) on that aggregate has arisen under the Finance Act 2001 and where, in respect of at least some of the UKAL previously charged on that aggregate, there is or was no entitlement to a 100% UKAL tax credit.
SPICe briefings Date published: 6 March 2026

Assessing the council tax against the principles of "good" tax policymaking - Intended aims

Following a similar announcement in England, the recent proposal from the Scottish Government to introduce two new bands for properties over £1 million suggests a greater willingness to use the tax for these purposes than has been seen before.
Committee reports Date published: 6 February 2026

Draft Climate Change Plan 2026-2040: scrutiny by the Local Government, Housing and Planning Committee - Regions and communities

Regions and communities The draft CCP notes that the Scottish Government is “working with local government, regional partners and communities to ensure that any negative impacts are addressed, and that new opportunities are seized.”iScottish Government (2025) Scotland's Draft Climate change Plan 2026-2040 This includes work to support the places where the ...
Committee reports Date published: 22 January 2026

Legislative Consent Memorandum: delegated powers exercisable within devolved competence in the Finance (No. 2) Bill - Review of relevant powers

A Scottish rate resolution may not apply different rates to other income types besides property. In addition, new subsection (2BA) requires that Scottish rates for property income use the same limits, thresholds or bands as are applicable to the Scottish rates for other income.
Committee reports Date published: 19 January 2026

Report on Subordinate Legislation: Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [draft] - Consideration of the Finance and Public Administration Committee

Committee Members discussed the following issues with the Minister— The extent to which jobs and investment could be displaced from one area of Scotland to an Investment Zone area rather than it creating any new opportunities. The Minister suggested that this is unlikely as “typically, those businesses that are looking to move to create something are lookin...
Committee reports Date published: 16 January 2026

Inquiry into the harm caused by substance misuse in Scottish Prisons - Availability and supply

Both the Minister for Drugs and Alcohol Policy, Maree Todd MSP, and the Cabinet Secretary for Justice and Home Affairs acknowledged the growing challenge of synthetic cannabinoids and new potent opioids, including nitazenes.
Committee reports Date published: 16 January 2026

Inquiry into the harm caused by substance misuse in Scottish Prisons - Recommendations

Recommendations The Committee notes that several provisions of the Bail and Release from Custody (Scotland) Act 2023, including the new statutory throughcare support standards under section 13, have not yet been commenced.
Committee reports Date published: 15 January 2026

Stage 1 Report on the Digital Assets (Scotland) Bill - Environmental impact

Doing so gives them a chance to validate new additions to the blockchain and earn cryptocurrency.
Committee reports Date published: 8 January 2026

Desecration of War Memorials (Scotland) Bill - Stage 1 Report - Data

Retrieved from https://www.parliament.scot/-/media/files/committees/constitution-europe-external-affairs-and-culture-committee/correspondence/2025/scottish-government-desecration-of-war-memorials-scotland-bill.pdf According to another publication from the Trust, a news statement issued on 23 April 2025 and titled “2024-25 war memorial theft, vandalism and a...

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