This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
These include the Small Business Bonus Scheme which provides 100% exemptions to properties with rateable values less than £12,000 (subject to cumulative rateable value rules).
The Budget includes a new 15% NDR relief from April 2026 to March 2029 for RHL premises liable for either the Basic or Intermediate Property Rates.
Committee reports
Date published:
21 December 2025
Retrieved from https://publications.parliament.uk/pa/ld5901/ldselect/ldstatinq/9/9.pdf). As well as making several new recommendations, the 2024 report also followed up on some of the recommendations made in the 2014 report.
Committee reports
Date published:
10 December 2025
For Part 1 that is fairly obvious but less so for Part 2 – are the new rules to apply to contracts in existence on the day the Act comes into force as well as contracts entered into after that date, or only the latter?
On 2 December, the Minister for Public Finance wrote to the Committee confirming the Scottish Government's intention to introduce a Bill early in the new year.viiLetter from the Minister for Public Finance on a Visitor Levy Bill - 2 December 2025
The first visitor levy scheme is due to be implemented in summer 2026 and the Scottish Government has indicated ...
Committee reports
Date published:
18 November 2025
Official Report, 04 September 2025, Col 20.The SFC also advised caution in its August 2025 fiscal update, stating that discussion about any new or altered spending plans or tax changes need to be considered against "broader public finances".Pre-Budget Scrutiny – SPICe prepared Call for Views Summary
In terms of other pressures on the budget, the IFS noted t...
Shortcuts to relevant chapters
Freedom of Information (Scotland) Act 2002
Environmental Information (Scotland) Regulations 2004
Freedom of Information (Amendment) (Scotland) Act 2013
New public bodies designated under the Freedom of Information (Scotland) Act 2002
Freedom of information during the COVID-19 pandemic
Post-legislative scrutiny of the Freedom o...
Two key cases are set out in the box below.1Shield, R. (2020). Plagium S.L.T. 2020 (News), 38, 267-269. Note that this is not intended as an exhaustive treatment of all the potentially relevant case law which might apply to an individual case.
The Scottish Government was particularly keen to “gather views on a proposal for a new duty to advance CWB”.
The consultation received 185 responses, of which 148 were from groups or organisations and 37 from individual members of the public.
UKICE identify a number of ways in which the UK leaving the EU is having an impact on the UK services sector including—
trade in services between the UK and the EU is now more difficult than it was during the UK’s membership, with new regulations and paperwork required for businesses to operate in the EU;
business travel and mobility from the UK to the EU i...