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All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 26–LC Session 5 (2018)
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There is some concern about the fact that section 26 of the Water Environment and Water Services (Scotland) Act 2003—which relates to reporting—is being repealed and some confusion about what the new process will be.
We also highlighted concerns previously raised in our Budget Scrutiny 2024-25 and Pre-Budget Scrutiny 2025-26 reports that the policy was not provided to the Scottish Fiscal Commission (SFC), as is required under the protocol between the Scottish Government and the SFC.