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Committee reports Date published: 22 January 2026

Legislative Consent Memorandum: delegated powers exercisable within devolved competence in the Finance (No. 2) Bill

It will bring into law the proposals announced in the Budget on 26 November 2025. There are over 100 resolutions made as part of the UK Budget that make changes across a wide range of taxes including income tax, corporation tax, VAT, duties on alcohol and tobacco products, vehicle excise duties, landfill tax and aggregates levy.
SPICe briefings Date published: 6 January 2026

SPICe Bill Summaries - Session 6 - July 2024 to June 2025 - Scottish Elections (Representation and Reform) Bill

A SPICe blog What’s in the Scottish Elections (Representation and Reform) Bill was published on 26 March 2024. A SPICe briefing on electoral reform in Scotland and the Scottish Elections (Representation and Reform) Bill was published on 28 February 2024 and provides further detail on the background to the Bill.
Committee reports Date published: 19 December 2025

Stage 1 report on the Wellbeing and Sustainable Development (Scotland) Bill - Potential future savings

meeting=16653 The SPCB Supported Bodies Landscape Review Committee indicated that the SPCB’s Budget bid for 2025-26 included a total cost for officeholders of £16.6 million.
SPICe briefings Date published: 3 October 2024

Post-Legislative Scrutiny in the Scottish Parliament: A Reflection of Session 5 - Session 5 in context

The UK Post-Legislative Scrutiny Gap. Journal of Legislative Studies, 26(3), 387-404.. As Interviewee O1 noted, “Session 5 was an attempt to try and address that” (Interview O1).
SPICe briefings Date published: 21 September 2022

SPICe Bill Summaries - Session 5 - Planning (Scotland) Bill

The Bill was passed with 78 votes for, 26 against and no abstentions.
SPICe briefings Date published: 19 August 2021

Brexit Statutory Instruments: Impact on the Devolved Settlement and Future Policy Direction - Implementation of common frameworks through the UK Exit SIs

There is only limited recognition of common frameworks within the 2018 Act.1European Union (Withdrawal) Act 2018. (2018, June 26). Retrieved from <a href="https://www.legislation.gov.uk/ukpga/2018/16/contents/enacted" target="_blank">https://www.legislation.gov.uk/ukpga/2018/16/contents/enacted</a> [accessed 16 August 2021] However, as per the d...
Committee reports Date published: 29 January 2019

Stage 1 Report on the Fuel Poverty (Target, Definition and Strategy) (Scotland) Bill - No MIS mark-up for disability or long-term illness and the extension of the age vulnerability criteria

This means that, all other things being equal, such households are more likely to be identified as fuel poor.1Scottish Government. (2018, June 26). Fuel Poverty (Target, Definition and Strategy) (Scotland) Bill Policy Memorandum.
Official Report Meeting date: 25 April 2024

Public Audit Committee 25 April 2024

That is why I shared with the committee that the latest date that is in it is for the 2021-22 tax year.
Last updated: 2 October 2025

SPBill76ENS062025accessible

Commencement regulations are not subject to any parliamentary procedure. Section 26 – Short title 111. This section provides the short title of the Act.
Last updated: 2 October 2025

SPBill76ENS062025

Commencement regulations are not subject to any parliamentary procedure. Section 26 – Short title 111. This section provides the short title of the Act.

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