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Committee reports
Date published:
20 March 2026
Neurodivergence in Scotland - Post diagnostic support
We urge this Scottish Government and the new administration to move toward post-diagnostic support that is collaborative and not siloed and that is less heavily reliant on the third sector.
Committee reports
Date published:
10 March 2026
The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026
The Instrument
The Policy Note states that under the 2024 Act the “commercial exploitation of a quantity of aggregate is taken to occur in Scotland” when—
the aggregate is located in Scotland when it is subject to exploitation, or
where the aggregate is subject to exploitation as a result of movement of aggregate to Scotland from a place in the UK or from UK waters.
Regulation 2 inserts a new subsection (9A) “into section 7 of the [2024] Act to provide that the exploitation of a quantity of aggregate is not to be taken to occur in Scotland if two cumulative conditions are met”—
any aggregate in respect to which there has been a previous occasion on which a charge to UK Aggregates Levy (“UKAL”) on that aggregate has arisen under the Finance Act 2001 and
where, in respect of at least some of the UKAL previously charged on that aggregate, there is or was no entitlement to a 100% UKAL tax credit.
SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Intended aims
Following a similar announcement in England, the recent proposal from the Scottish Government to introduce two new bands for properties over £1 million suggests a greater willingness to use the tax for these purposes than has been seen before.
Committee reports
Date published:
22 January 2026
Legislative Consent Memorandum: delegated powers exercisable within devolved competence in the Finance (No. 2) Bill - Review of relevant powers
A Scottish rate resolution may not apply different rates to other income types besides property. In addition, new subsection (2BA) requires that Scottish rates for property income use the same limits, thresholds or bands as are applicable to the Scottish rates for other income.
Committee reports
Date published:
16 January 2026
Inquiry into the harm caused by substance misuse in Scottish Prisons - Availability and supply
Both the Minister for Drugs and Alcohol Policy, Maree Todd MSP, and the Cabinet Secretary for Justice and Home Affairs acknowledged the growing challenge of synthetic cannabinoids and new potent opioids, including nitazenes.
Committee reports
Date published:
16 January 2026
Inquiry into the harm caused by substance misuse in Scottish Prisons - Recommendations
Recommendations
The Committee notes that several provisions of the Bail and Release from Custody (Scotland) Act 2023, including the new statutory throughcare support standards under section 13, have not yet been commenced.
Committee reports
Date published:
8 January 2026
Desecration of War Memorials (Scotland) Bill - Stage 1 Report - Data
Retrieved from https://www.parliament.scot/-/media/files/committees/constitution-europe-external-affairs-and-culture-committee/correspondence/2025/scottish-government-desecration-of-war-memorials-scotland-bill.pdf
According to another publication from the Trust, a news statement issued on 23 April 2025 and titled “2024-25 war memorial theft, vandalism and a...
Last updated:
19 December 2025
Reflections on engagement
It gave me an opportunity to use the skills that I've acquired during my studies outside of the academic context and equipped me with new skills that will be useful for my current and future work.
SPICe briefings
Date published:
10 December 2025
Schools (Residential Outdoor Education) (Scotland) Bill - Briefing Prior to Stage 3 - What is a Financial Resolution?
A financial resolution recognises that the new (or altered demand) for funding in a policy Bill is something that will have an impact on the Scottish Consolidated Fund.
Committee reports
Date published:
5 December 2025
Report tracking the work of the Local Government, Housing and Planning Committee 2024-25 - Housing Emergency and Housing to 2040
We consider there to have been some progress on the declared housing emergency but it is still not clear how we will know when it has passed. The new Housing Emergency Action Plan is welcome.
