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SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - Local Government
The Budget document presents 2026-27 plans alongside Autumn Budget Revision (ABR) figures for 2025-26, reflecting requests from the Parliament’s Finance and Public Administration Committee that the baseline should reflect the latest budget position.
Committee reports
Date published:
19 June 2025
Report on the Scottish Budget process in practice - Overall lack of strategic approach
The Committee shares this view and in our latest report on the Scottish Budget 2025-26 we stated—
“One area where the Committee has repeatedly expressed concerns is the extended delays in publishing key strategic financial documents.
SPICe briefings
Date published:
25 September 2025
Digital assets in Scots law - Transferring ownership of digital assets
In other words, a “good faith” acquirer of a bank coin or an acquirer of a bill of exchange in good faith and for value can acquire ownership from a non-owner.
Last updated:
15 January 2024
Minute of meeting held 25 September 2023
FC also noted his concern at GPs not referring patients sooner when they are displaying signs and symptoms of cancer.
SPICe briefings
Date published:
26 July 2019
Anatomy of modern Free Trade Agreements - Four freedoms
Retrieved from <a href="https://www.independent.co.uk/news/uk/politics/brexit-latest-jeremy-corbyn-labour-conference-michel-barnier-meet-jo-cox-a8556336.html" target="_blank">https://www.independent.co.uk/news/uk/politics/brexit-latest-jeremy-corbyn-labour-conference-michel-barnier-meet-jo-cox-a8556336.html</a>
Committee reports
Date published:
15 November 2024
Report tracking the work of the Local Government, Housing and Planning Committee 2023-24 - Community Wealth building
In preparation for a bill being brought forward, the Committee began work on CWB, undertaking a visit to Cumbrae island in North Ayrshire to see examples of local businesses and community action, and subsequently holding a round-table evidence session on 26 MarchOfficial Report of the Local Government, Housing and Planning Committee, 26 March 2024 with a range of stakeholders engaged in CWB.
Committee reports
Date published:
11 December 2017
Stage 1 Report on the Social Security (Scotland) Bill - Cold-spell heating assistance
Stirling Council and Energy Action Scotland (EAS) suggested that higher payments could be made for rural areas.
Last updated:
19 June 2024
AGS to SCPA Repurpose Funds 10 April 2024
Our resource modelling indicates that the impact will result in us achieving close to the 95% delivery target in the completion of the 2025/26 audits – i.e. 12 months in advance of current plan.
Committee reports
Date published:
29 January 2025
Budget Scrutiny 2025-26 - Introduction
Introduction
The Scottish Budget 2025-261Scottish Government. (2024). Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf was published on 4 December 2024 and sets out the Scottish Government’s proposed tax and spending plans for the next financial year.
Committee reports
Date published:
23 May 2019
Annual Report of the Health and Sport Committee for 2018/2019 - Year of Young People
Prior to the formal session on 26 June, the Committee also took part in fact-finding visits to gather the views of young people on their priorities in health and sport.
