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SPICe briefings Date published: 12 May 2026

Key Issues for Session 7 - How is infrastructure funded?

It is financed through the UK block grant and limited Scottish Government borrowing powers, which for 2026-27 allow borrowing for capital projects of up to £491 million annually and £3,275 billion cumulatively. Financial transactions – Financial Transactions (FTs) are a form of capital funding provided to the Scottis...
SPICe briefings Date published: 18 September 2018

Buying a home - Scottish Government support - Help to Buy (Scotland) Affordable New Build Scheme & Small Developers Scheme - Background

Financial transaction funding can only be used to make loans or equity investments into the private sector, and must be repaid to HM Treasury.
SPICe briefings Date published: 16 November 2017

Housing (Amendment) (Scotland) Bill - The Role of ONS in classification decisions

UK economic statistics sector and transaction classifications: the classification process.
SPICe briefings Date published: 8 June 2017

Air Departure Tax (Scotland) Bill: Consideration prior to Stage 3 - Key concepts and exemptions

Exemptions for a devolved Scottish tax, Land and Buildings Transaction Tax, are also specified in primary legislation - the Land and Buildings Transaction Tax (Scotland) Act 2013.
Last updated: 14 February 2023

BB20210525

Scottish Parliamentary Corporate Body Information on the Scottish Parliament’s copyright policy can be found on the website - www.parliament.scot or by contacting Public Information on 0131 348 5000 Published in Scotland by the Scottish Parliamentary Corporate Body All documents are available on the Scottish Parliament website at: www.parliament.scot/documents For information on the Scottish Parliament contact Public Information on: Telephone: 0131 348 5000 or 0800 092 7500 Email: [email protected] Live chat on http://www.parliament.scot You can write to us in any language or contact us using the Text Relay service or in British Sign Language through contact SCOTLAND-BSL. pdf. application/pdf. 376331.
Last updated: 24 May 2021

BB20210525

Scottish Parliamentary Corporate Body Information on the Scottish Parliament’s copyright policy can be found on the website - www.parliament.scot or by contacting Public Information on 0131 348 5000 Published in Scotland by the Scottish Parliamentary Corporate Body All documents are available on the Scottish Parliament website at: www.parliament.scot/documents For information on the Scottish Parliament contact Public Information on: Telephone: 0131 348 5000 or 0800 092 7500 Email: [email protected] Live chat on http://www.parliament.scot You can write to us in any language or contact us using the Text Relay service or in British Sign Language through contact SCOTLAND-BSL. pdf. application/pdf. 396912.
Committee reports Date published: 2 December 2022

Stage 1 Report on the Moveable Transactions (Scotland) Bill

A summary of all of the SLC’s work on its moveable transactions project can be found on its website.
Last updated: 14 February 2023

BB20221228

All current proposals (together with associated documents) are available on the Scottish Parliament website at Proposals for Members’ Bills/Session 6 Proposals: Proposals for Bills – Scottish Parliament | Scottish Parliament Website Final Proposal for a Member’s Bill Jeremy Balfour: Proposed Disability Commissioner (...
Last updated: 23 December 2022

BB20221228

All current proposals (together with associated documents) are available on the Scottish Parliament website at Proposals for Members’ Bills/Session 6 Proposals: Proposals for Bills – Scottish Parliament | Scottish Parliament Website Final Proposal for a Member’s Bill Jeremy Balfour: Proposed Disability Commissioner (...
Last updated: 4 March 2024

Monday 4 March 2024 SSI tracker

Please note that there may be a delay (of up to three days) between an instrument being laid before the Parliament and being published on the website. Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 ...

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