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Last updated:
26 April 2022
ScottishGovernmentSettlementAgreements20202021
For the period April 2020 – March 2021 Internal Audit have provided a substantial assurance opinion, the top assurance level available, noting that controls are robust and well managed and risk, governance and control procedures are effective in the delivery of the scrutiny and challenge function and collective oversight. 4 2 6.
SPICe briefings
Date published:
12 May 2026
Key Issues for Session 7 - Fiscal implications of rising disability prevalence
In part this is because disabled people are more likely to use health and social care services, which are by far the largest part of the Scottish Government’s spending budget.
But on top of this, disability and carer benefits were largely devolved in the Scotland Act 2016.
Committee reports
Date published:
7 November 2023
Pre-Budget Scrutiny 2024-25 - Service delivery and costs to organisations
Official Report, 21 September 2023, Col 18. On top of this added demand, the Commission explained that organisations are facing higher costs to deliver those services.iiPoverty and inequality Commission, written evidence.
SPICe briefings
Date published:
19 December 2022
Budget 2023-24 - Council tax
Fraser of Allander research from 2020 confirmed the regressive nature of council tax, with households in the bottom income quantile paying 4.6% of their gross income in council tax, whilst households in the top quantile pay only 1.4%. In other words, any council tax increases could be proportionately more painful for lower income households than wealthier o...
SPICe briefings
Date published:
8 June 2020
Issue 9: EU-UK Future Relationship Negotiations - Scottish Government case for extending the transition period
The paper includes economic modelling of four possible Brexit outcomes overlaid on top of the two COVID-19 scenarios. The Brexit outcomes modelled are: ending the transition period either at the end of 2020 or at the end of 2022, and moving thereafter into either a basic Free Trade Agreement or trading on WTO terms.
SPICe briefings
Date published:
10 February 2020
Scottish Budget 2020-21 - Income tax proposals
No change in the higher rate threshold or top rate threshold, which remain at £43,430 and £150,000 respectively.
SPICe briefings
Date published:
3 December 2019
Earnings in Scotland 2019 - Which local authority area in Scotland has the highest pay?
Of the four largest cities, only Edinburgh and Aberdeen are in the top quartile, with Dundee in the bottom.
SPICe briefings
Date published:
15 March 2019
Scotland's exports 2017 - Where do Scotland's manufacturing exports go?
The majority of exports within this sector come from the Scotch whisky industry. Six of the top ten destinations for Scotch Whisky are outside the EU, estimated to value £1.7 billion, with the USA the largest market for Scotch Whisky exports by value in 2017 (£0.9billion).1Scotch Whisky Association. (2018, February 9). 2017 Export Figures.
SPICe briefings
Date published:
29 November 2018
Earnings in Scotland: 2018 - Which local authority area in Scotland has the highest pay?
Of the four largest cities, only Edinburgh is in the top quartile, with Dundee in the bottom.
SPICe briefings
Date published:
7 February 2018
Scotland's Exports - 2016 - Where do Scotland's manufacturing exports go?
The majority of exports within this sector come from the Scotch whisky industry. Seven of the top ten destinations for Scotch Whisky are outside the EU, estimated to value £1.7bn, with the USA the largest market for Scotch Whisky exports by value in 2016 (£0.8bn).1Scotch Whisky Association. (2017, June 07).
