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SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - The commitment to ensure most Scottish taxpayers pay less income tax than they would in the rest of the UK
This update suggested that someone earning an income of £30,318 or above would pay more income tax in Scotland than they would elsewhere in the UK. According to the SFC, in 2025-26 this is expected to be 49.1% of Scottish taxpayers, so the commitment was still met for 2025-26 based on this update.
Questions and Answers
Date answered:
28 November 2017
S5W-12663
A recent analysis of compliance with restocking conditions carried out by FCS has shown that overall compliance is good, with most sites being re-planted within two years.
Committee reports
Date published:
7 November 2023
Pre-Budget Scrutiny 2024-25 - Protected characteristics and access to housing rights
We will not rest until we have made progress in reducing significantly the use of temporary accommodation because, as I said, I am afraid that the latest statistics show a worrying trend and a worrying number of families and children in temporary accommodation, which is not acceptable.vConveners Group.
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Key decisions: A new approach?
There was a lingering lack of detail to support an understanding of how spending decisions had been made, and how equalities impacts had been considered as part of this process.
In the 2025-26 statement, the Scottish Government has included what it bills as a new annex which looks at key budget decisions in detail, w...
Committee reports
Date published:
30 May 2023
Annual Report 2022 - 2023
The Official Report from this session is below.
26 October 2022(video)
This followed on from an earlier session on 25 May 2022.
Committee reports
Date published:
20 March 2026
Annual Report of the Equalities, Human Rights and Civil Justice Committee for 2025-26
EHRCJS062026R05
Annual Report of the Equalities, Human Rights and Civil Justice Committee for 2025-26
Annual Report of the Equalities, Human Rights and Civil Justice Committee 2025-26.
Committees
Published:
26 February 2025
The 2023/24 audit of Scottish Government Consolidated Accounts: Permanent Secretary follow up, February 2025
The 2023/24 audit of the Scottish Government Consolidated Accounts, John Paul Marks, Permanent Secretary to the Scottish Government to Jamie Greene, Deputy Convener, 26 February 2025.
The Scottish Parliament examines what the Scottish Government is doing, makes new laws on devolved matters and debates the issues of t...
Petitions
Petition published:
20 January 2025
Introduce a parking badge for pregnant women
Official Report of Meeting 02 April 2025
26 November 2025: The Committee agreed to close the petition under Rule 15.7 of Standing Orders.
Committees
Published:
10 January 2025
Audit Scotland Budget Proposal 2025/26: Audit Scotland response
Audit Scotland Budget Proposal 2025/26 Response from Stephen Boyle, Auditor General for Scotland and Colin Crosby, Chair of Audit Scotland, 10 January 2025.
Committees
Published:
26 April 2024
The 2022/23 audit of the Water Industry Commission for Scotland: Follow up to WICS
The 2022/23 audit of the Water Industry Commission for Scotland, PAC to Interim Chief Executive WICS, 26 April 2024.
The Scottish Parliament examines what the Scottish Government is doing, makes new laws on devolved matters and debates the issues of the day..
