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Committee reports Date published: 11 March 2026

Instruments considered by the Delegated Powers and Law Reform Committee during the third quarter of the Parliamentary Year 2025-26 - Annexe C– Historic Commitments

Commitment made by the LPPO Commitment from 2024 Act of Adjournal (Criminal Procedure Rules 1996 Amendment) (United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Act 2024) 2024 (SSI 2024/174)(47th Report 2024, Published 26 June 2024) The LPPO has advised that the definition will be removed at the next available opportunity.
Committee reports Date published: 27 February 2026

Net Zero, Energy and Transport Committee Report on the Draft Climate Change Plan - Transport

Emissions from Transport: CCP and CCC pathwaysCCC, Scotland's Carbon Budgets, May 2025 & Draft Climate Change Plan, annex 3The draft Plan estimates total financial benefits from transport at over £26 billion across the Plan period, with nearly half of that coming in 2036-2040.ivDraft Climate Change Plan, Annex 3, pg 28 Its estimated total costs can be c...
Committee reports Date published: 5 February 2026

Report on the Scottish Budget 2026-27 - Other taxes

The SFC states that its non-domestic rates forecast is based on the new valuation roll which comes into effect on 1 April 2026, leading to an increase in forecast revenue from £3,097 million in 2025-26 to £3,387 million in 2026-27. It estimates that the RHL premises reliefs announced along with transitional reliefs relating to the new valuation roll are est...
SPICe briefings Date published: 4 December 2025

Dog Theft (Scotland) Bill: Consideration prior to Stage 3 - Rural Affairs and Islands Committee

One evidence session was held with stakeholders. This took place on 26 March 2025. An evidence session with the Minister for Victims and Community Safety, Siobhian Brown MSP, was held on 23 April 2025.
Committee reports Date published: 26 September 2025

The Winter Heating Assistance (Pension Age) (Scotland) Amendment Regulations 2025 [draft] - Consideration by the Social Justice and Social Security Committee

In her opening statement, the Cabinet Secretary told the Committee that the regulations will be delivered by Social Security Scotland from winter 2025-26, providing £203.40 or £305.10 per pensioner household to help with heating costs.
Committee reports Date published: 30 April 2025

Stage 1 report: Assisted Dying for Terminally Ill Adults (Scotland) Bill - Previous attempts to legislate in the UK

Lord Falconer introduced the Assisted Dying for Terminally Ill Adults Bill in the House of Lords on 26 July 2024. On 16 October 2024, Kim Leadbeater MP introduced the Terminally Ill Adults (End of Life) Bill 2024-25 in the House of Commons, having been drawn highest in the private members’ bill ballot for the 2024-25 session.
SPICe briefings Date published: 6 December 2024

Scottish Budget 2025-26 - Linking National Outcomes and the Budget

This, however, is not reiterated in the 2025-26 Equality and Fairer Scotland Budget Statement.
SPICe briefings Date published: 4 January 2024

Scottish Budget 2024-25 - Land and buildings transaction tax (LBTT)

The main driver of this is the expected fall in house prices up to 2025-26, before a gradual recovery. The projected fall in house prices, of around 4 per cent from the 2022-23 peak, is smaller than the SFC expected in the December 2022 or the May 2023 forecast.
SPICe briefings Date published: 24 November 2023

The Agriculture and Rural Communities (Scotland) Bill - Agricultural Reform Route Map

The route map notes, for example, that rural development schemes (such as the Less Favoured Area Support Scheme, and the Agri-Environment and Climate Scheme) will "continue until 2026 with some potential changes in 2025/26. For example - new conditions or new delivery".
Committee reports Date published: 7 November 2023

Pre-Budget Scrutiny 2024-25 - Tackling child poverty

Official Report, 14 September 2023, Col 26. The Cabinet Secretary set out further detail on the Scottish Government’s approach given the current pressures on public finances and its fixed and limited budget in her letter of 5 October— We are reviewing opportunities for more effective targeting of spending in the 2024-25 Budget, whilst prioritising programme...

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