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SPICe briefings Date published: 12 August 2021

Income tax in Scotland: using the powers - Executive Summary

Over subsequent years, further changes have been introduced, including two new tax bands (a "starter" and "intermediate" tax band) and changes to the higher and top rates of tax.
SPICe briefings Date published: 6 August 2021

Devolved benefits for carers - Overpayments

Because of the estimated level of error and fraud in Carer’s Allowance, and because of the way the legislation is drafted, Audit Scotland has issued a qualified opinioniThis was because spending did not align with the Social Security Contributions and Benefits Act 1992, which states that any payment made to a person who is not entitled to it, does not comply with the legislation and is therefore irregular. for Social Security Scotland’s accounts in both 2018-19 and 2019-20.1Audit Scotland. (2021). News...
SPICe briefings Date published: 25 June 2021

Climate Change - Subject Profile - Green Recovery from Covid - 19

For climate change especially, there is a visibility of climate impacts, higher level of societal ambition, more readiness for structural change, financial viability of new low-carbon technologies, and a shared global aspiration under the 2015 Paris Agreement 2Evensen, D., de Mendonca, M., & Waites, H. (2020, December).
Committee reports Date published: 18 March 2021

Police Scotland’s use of remote piloted aircraft systems and body worn video cameras - Use by the former football co-ordination unit for Scotland (FoCUS)

The purpose was to help Police Scotland to write a new engagement strategy. The survey generated 6,817 responses.
SPICe briefings Date published: 4 March 2021

Hate Crime and Public Order (Scotland) Bill: Consideration prior to Stage 3 - Sex

Those groups instead calling for a new offence of misogynistic harassment.
Committee reports Date published: 23 February 2021

Standing Order Rule Changes - Inquiry into the resilience of the Scottish Parliament's practices and procedures in relation to its business - The location of meetings of the Parliament (including virtual and hybrid meetings)

It stated— …the facilities for virtual and hybrid meetings, as well as the new remote voting arrangements, have been vital in ensuring that the Parliament can fulfil its statutory functions throughout these difficult months.
Committee reports Date published: 19 February 2021

Audit Scotland Budget Proposal for 2021/22 - Overview

Audit Scotland explains that it will deliver— Assurance over the significant new sums of public money being spent in Scotland.
Committee reports Date published: 16 February 2021

What should Primary Care look like for the next generation? Phase II - Social Prescribing

Either ALISS needs to be better deployed, or a new system to record and track third sector organisations needs to be devised.
Committee reports Date published: 22 January 2021

BiFab, the offshore wind sector and Scottish supply chain - Background to the Committee's inquiry

A number of issues were discussed including ownership of BiFab, attempts to secure new contracts, the impact of state aid rules on BiFab's ability to compete for contracts and investment.EEFW Committee, Official Report, 23 April 2019 The Committee took further evidence from Derek Mackay MSP, then Cabinet Secretary for Finance, Economy and Fair Work on 25 Ju...
SPICe briefings Date published: 12 January 2021

Update to the Climate Change Plan - Background Information and Key Issues - Green Recovery from Covid - 19

For climate change especially, there is a visibility of climate impacts, higher level of societal ambition, more readiness for structural change, financial viability of new low-carbon technologies, and a shared global aspiration under the 2015 Paris Agreement 2Evensen, D., de Mendonca, M., & Waites, H. (2020, December).

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