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SPICe briefings
Date published:
19 December 2022
Budget 2023-24 - Local government
This represents a cash increase of 5.1%, or a real-terms increase of 1.8%, when comparing Budget 2023-24 to Budget 2022-23.
SPICe briefings
Date published:
13 December 2021
Scottish Budget 2022-23 - Non-Savings Non-Dividend Income tax
Compared to the January 2021 forecast, revenues from NSND Income Tax are expected to be significantly higher over the forecast years.
SPICe briefings
Date published:
8 September 2021
Scotland's Business Base: Facts and Figures - Business births and deaths
The 21,665 business births in 2019 were the second highest recorded since comparable records began. The number of Scottish business deaths increased by 7% from 18,120 to 19,415 between 2018 and 2019, resulting in a death rate of 10.6% compared with a rate of 10.1% in 2018.
SPICe briefings
Date published:
12 August 2021
Income tax in Scotland: using the powers - 2019-20 budget
**Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000
Figure 5 compares the 2019-20 Scottish income tax policy with that of the rest of the UK.
SPICe briefings
Date published:
5 September 2019
Female Genital Mutilation (Protection and Guidance) (Scotland) Bill - How the penalties in the Bill compare to other legislation
Alternatively, respondents suggested penalties should be comparable to those for grievous bodily harm (GBH).2Scottish Government. (2019, May 24).
SPICe briefings
Date published:
12 June 2019
Labour market update: June 2019 - Executive Summary
Unemployment in Scotland (3.3%) is the second lowest since comparable records began in 1992, despite the number of unemployed women increasing over the quarter.
SPICe briefings
Date published:
25 February 2019
Housing and Social Security - The Benefit Cap
In November, 2018, there were 2,792 HB claimants subject to the benefit cap, compared to 693 in October 2016 (see Fig 1).
SPICe briefings
Date published:
5 December 2017
The social impact of the 2017-18 local government budget - Historical local government budgets
Historical local government budgets
Making comparable, year-on-year calculations of budget change in real terms over time is complicated by the regular changes made to the responsibilities and funding of local government.
SPICe briefings
Date published:
1 September 2017
Scotland's Business Base - Facts and Figures - Size and employment structure
Totals may not equal the sum of the constituent parts due to rounding.The Scottish Government Businesses in Scotland publication noted that:
Scotland has a different business stock make-up compared to the UK as a whole..... ....Scotland has a lower rate of businesses that do not employ others but a higher rate of medium and large businesses compared to the UK as a whole.
SPICe briefings
Date published:
1 September 2017
Scotland's Business Base - Facts and Figures - Business births and deaths
The 21,725 business births in 2015 were the highest recorded since comparable records began. The number of Scottish business deaths increased by 4% from 15,630 to 16,315 between 2014 and 2015, a death rate of 9.4% compared with a rate of 9.3% in 2014.
