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SPICe briefings
Date published:
4 January 2024
Scottish Budget 2024-25 - Land and buildings transaction tax (LBTT)
This is also a smaller fall than the OBR expects, with the SFC explaining that:
In line with a judgement made in our prior two forecasts, we assume the Scottish housing market will remain more resilient than the wider UK market as a result of the average stock of outstanding debt per household relative to income being lower in Scotland compared to the rest of the UK, and average house prices being lower in Scotland compared to the rest of the UK.
Committee reports
Date published:
24 October 2023
How Devolution is Changing Post-EU - Conclusion
Conclusion
The Committee’s view is that devolution looks very different outside of the EU compared to when the UK was a Member State.
SPICe briefings
Date published:
12 August 2021
Income tax in Scotland: using the powers - 2017-18 budget
**Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.
Figure 3 compares the 2017-18 Scottish income tax policy with that of the rest of the UK.
SPICe briefings
Date published:
12 May 2021
Key Issues for Session 6: COVID, Climate and Constitution - The impact of community asset transfer changes
Unfortunately, we have no time series for this data, so we cannot compare with the period before the Act.
Committee reports
Date published:
8 November 2020
Green Recovery Inquiry - Report - Investment levels and certainty
The Committee heard certainty is critical - for individuals, business and the public sector. There has been a comparatively low level of investment stimulus across the UK compared to European countries (4.0% GDP in Germany).
SPICe briefings
Date published:
14 September 2020
Scotland's exports 2018 - How important are exports to the Scottish economy?
The share of Scotland’s economy that receives the benefits that international exporting can deliver is low when compared to other small advanced economies.
SPICe briefings
Date published:
14 February 2020
Local Government Finance: Budget 2020-21 and provisional allocations to local authorities - Our approach
Individual allocations to local authorities are compared to the local government finance circular published in March 2019, which accompanied the Local Government Finance Order.
SPICe briefings
Date published:
26 June 2019
Health and social care integration: spending and performance update - Health and social care integration performance
The National Performance Framework Outcomes are not directly comparable to the national health and wellbeing outcomes or integration indicators though there is substantial crossover, for example in aiming to reduce inequalities and improve people's health and wellbeing.
SPICe briefings
Date published:
4 February 2019
The gender pay gap: facts and figures - 2018 - What is the pay gap for the public and private sectors?
One of the key points to consider when comparing pay by gender between the public and private sectors is occupational differences.
SPICe briefings
Date published:
1 September 2017
Scotland's Business Base - Facts and Figures - Sector intensity
Sector intensity
Figure 6 quantifies how concentrated a particular industry is in Scotland, as compared to the UK average as a whole. It reveals what makes the Scottish economy “unique” in comparison to the UK.
