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SPICe briefings Date published: 10 February 2020

Scottish Budget 2020-21 - Devolved taxes

These taxes are Non-Domestic rates, Land and Buildings Transaction tax and the Scottish Landfill tax.
Official Report Meeting date: 11 December 2025

Meeting of the Parliament 11 December 2025

Baird Family Hospital My question relates to an issue that cannot be blamed on the super-flu. Aberdeen’s new maternity hospital is facing further delays, more than a decade after it was first given the go-ahead.
Official Report Meeting date: 26 June 2025

Meeting of the Parliament 26 June 2025

Air departure tax has not been devolved, but could the First Minister commit to introducing a charge at Scottish Government-owned airports to ensure that super rich elites pay for the amount of pollution that they are throwing into our atmosphere?
Last updated: 9 December 2025

SPBill46ADPMS062025accessible

This is deemed appropriate, given that they concern quality assurance standards for a new service for individuals who are considering requesting assistance to die and who require an advocate's help to effectively and safely request that assistance, the process leading up to provision of assistance in accordance with this Bill.
Last updated: 9 December 2025

SPBill46ADPMS062025

All documents are available on the Scottish Parliament website at: www.parliament.scot/documents SP Bill 46A–DPM Session 6 (2025) pdf. application/pdf. 273488.
Official Report Meeting date: 11 June 2024

Finance and Public Administration Committee 11 June 2024

The amendments to the Land and Buildings Transaction Tax (Scotland) Act 2013 by the 2018 order were intended to make it clear that land and buildings transaction tax group relief would be available where Scottish share pledges were in place.
Last updated: 15 May 2024

WICS AGS to PAC 14 May 2024

During my discussions with the auditor he also advised that the Commission has now concluded its own review of financial transactions completing during the first 9 months of 2023/24.
Committee reports Date published: 8 November 2022

Pre-Budget 2023-24 - UK Government action on cost of living

A subsequent announcement on 17 October reversed some decisions, but not the immediate cut to Stamp Duty (Scottish equivalent is the Land and Buildings Transaction Tax). The Scottish Government will have to decide whether to respond to stamp duty cut by amending Land and Buildings Transaction Tax.
News Published: 30 June 2022

Reforms to business financing central to new Bill to be scrutinised in Holyrood

“Current Scots Law around moveable transactions is widely seen to be outdated and restrictive.
Questions and Answers Date answered: 7 September 2022

S6W-10345

Published data is available at: Ukraine Family Scheme, Ukraine Sponsorship Scheme (Homes for Ukraine) and Ukraine Extension Scheme visa data - GOV.UK (www.gov.uk) The Scottish Government will be releasing data on matching progress for super sponsor visa holders in the coming weeks.

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