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SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Equality and Fairer Scotland Statement
The EFSBS has undergone annual changes over recent years, and the Scottish Government and stakeholders have acknowledged that the presentation approach is an iterative process, however a lingering concern has been the continual addition of content, making the document and its annexes complicated and unwieldy.
The 2025-26 document is the most noticeable rede...
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Income tax
Income tax
The Scottish Government set out its proposals for income tax from April 2025 as part of the Scottish Budget 2025-26. These proposals need to be approved by a Scottish Rate Resolution, which must precede Stage 3 of the Budget Bill process.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Enforcement approach
They supported the introduction of civil and fixed penalties but made clear they should only be used as a last resort, or in particularly severe incidents.iNet Zero, Energy and Transport Committee, Official Report, 28 November 2023, cols 26 and 27; Net Zero, Energy and Transport Committee.
Last updated:
26 September 2024
East Ayrshire Council
This reduction limits the Councils, and partner Registered Social Landlords (RSLs) ability to deliver affordable homes this new financial year, both in terms of new build first allocations and re-lets where stock is vacated in support of the Council’s Rapid Rehousing Transition Plan priorities.
Last updated:
5 July 2022
OUT Scottish Conservative to SPPA
Visitors (both tourists and the electorate) expect to visit a functioning Parliament, not a virtual hub.
Last updated:
2 April 2024
PB_2022_018
PB/S6/22/18 The remit of the Local Government, Housing Local Government, Housing and Planning Committee includes to consider and Planning Committee and report on matters relating to local government, housing and planning falling within the responsibility of the Cabinet Secretary for Social Justice, Housing and Local Government. As the Bill contains new powers for local authorities to designate firework control zones, as well as enforcement powers for Trading Standards, the remit of the Local Government, Housing and Planning Committee is engaged. 7.
Last updated:
20 December 2023
Informal online engagement session Note of discussion 24 November 2022
This is because older workers tend to be on higher salaries, which could be used to employ more junior staff for the same cost to the employer. 7 • It can be difficult to remain in the workplace on reduced hours in the same role due to practical issues, such as the scheduling of meetings and the length of projects.
Questions and Answers
Date answered:
25 September 2023
S6W-21145
SGRPID regional office 2023 Originally planned to review records – more than 1 year Originally planned to review records – more than 5 years Originally planned to review records -more than 9 years Originally planned to review records – more than 10 years or longer Actually reviewed records – more than 1 year Actually reviewed records – more than 5 years Actually reviewed records – more than 9 years Actually reviewed records – more than 10 years or longer Ayr 33 4 1 4 20 4 1 4 20 Benbecula 14 1 3 1 8 1 3 1 8 Dumfries 27 5 3 1 14 5 3 1 14 Elgin 13 0 5 0 8 0 5 0 8 Galashiels 24 2 0 4 16 2 0 4 16 Golspie 10 0 6 1 2 0 6 1 2 Hamilton 21 1 2 0 18 0 2 0 19 Inverness 24 0 2 3 16 0 2 3 16 Inverurie 52 7...
Last updated:
5 March 2026
SPBill74ADPMS062026accessible
Section 3 of the Bill amends section 63 of the Children and Young People (Scotland) Act 2014 - Corporate Parenting Duties in relation to Persons Looked After before age 16 Power conferred on: Scottish Ministers Power exercisable by: Guidance Parliamentary procedure: None Revised or new power: New Provision 26. Section 3(2A) of the Bill amends section 63 of the Children and Young People (Scotland) Act 2014 (“the 2014 Act”), in relation to guidance on corporate parenting, to insert provision which will require the Scottish Ministers to issue guidance about corporate parenting (subsection (A1)).
Last updated:
4 March 2026
SPBill74ADPMS062026
Section 3 of the Bill amends section 63 of the Children and Young People (Scotland) Act 2014 - Corporate Parenting Duties in relation to Persons Looked After before age 16 Power conferred on: Scottish Ministers Power exercisable by: Guidance Parliamentary procedure: None Revised or new power: New Provision 26. Section 3(2A) of the Bill amends section 63 of the Children and Young People (Scotland) Act 2014 (“the 2014 Act”), in relation to guidance on corporate parenting, to insert provision which will require the Scottish Ministers to issue guidance about corporate parenting (subsection (A1)).
