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Committee reports
Date published:
29 April 2024
Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill - Section 55 Use of automation by Revenue Scotland
The Committee was reassured by the Minister’s commitment to “providing a full opportunity for parliamentary scrutiny on top of the public and stakeholder consultation and engagement2Scottish Parliament. (2024).
SPICe briefings
Date published:
28 February 2024
Electoral reform in Scotland and the Scottish Elections (Representation and Reform) Bill - Scottish Government Electoral Reform Consultation
The next section of this briefing explains what was considered under each section of the consultation, as well as highlighting other relevant material and recent developments. The top line results from the analysis of consultation responses are also provided.
SPICe briefings
Date published:
4 January 2024
Scottish Budget 2024-25 - Impact on household incomes
In line with the SFC, we compare the proposed income tax policy to a hypothetical policy without the new advanced rate and the 1p increase to the top rate. By contrast, the Scottish Government's baseline includes an uprated higher rate threshold, thereby treating the freeze of the higher rate threshold in the 2024-25 income tax policy an explicit policy dec...
SPICe briefings
Date published:
8 March 2023
Trusts and Succession (Scotland) Bill - What is proposed in the Bill
What is proposed in the Bill
Where the deceased person left no will, and had no children or remoter descendants, section 72 of the Bill would change the law so the overall effect is that the spouse or civil partner would be top of the statutory list of those entitled to inherit the free estate.
SPICe briefings
Date published:
27 February 2023
Earnings in Scotland 2022 - Impact of the pandemic on the data
The ONS estimates that around half of employers topped up wages to 100% in both years, but this still leaves a significant number of employees affected by reduced earnings.
SPICe briefings
Date published:
12 December 2022
A public health approach to gambling harms - Deprived communities
Most and least deprived communities were defined as the top and bottom ten percent most deprived communities according to the Scottish Index of Multiple Deprivation.
SPICe briefings
Date published:
9 March 2022
Earnings in Scotland: 2021 - Impact of the pandemic on the data
The ONS estimate that around half of employers topped up wages to 100% in both years, but this still leaves a significant number of employees affected by reduced earnings.
SPICe briefings
Date published:
9 March 2022
Earnings in Scotland: 2021 - Growth in weekly pay for all employees by decile
Scotland has seen higher growth across all deciles than the UK overall between 2019 and 2021Figure 11: Gross weekly pay for all employees and real terms change from 2019 and 2020 for Scotland and the UK to 2021Source: Employee earnings in the UK: 2021Scotland saw increases at every decile from 2019 to 2021 and at a higher rate that the UK. In the UK the top...
SPICe briefings
Date published:
22 February 2022
Radioactive Substances Framework - Roles and responsibilities: existing or new bodies
The below diagram illustrates the governance structure of the framework:
Governance StructureThe diagram depicts a three-tiered governance structure. At the top-tier are Portfolio Ministers, at the middle-tier sits the Radioactive Substances Programme Board, and at the bottom-tier, the Radioactive Substances Delivery Board.
SPICe briefings
Date published:
12 May 2021
Key Issues for Session 6: COVID, Climate and Constitution - What has been done so far?
The Scottish Commission for Social Security, established in February 2019, provides independent scrutiny of most social security regulations and the Charter.
In 2021, ‘top-up’ powers were used for the first time to create the Scottish Child Payment.
