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Committee reports Date published: 29 January 2025

Budget Scrutiny 2025-26

FPAS062025R2 Budget Scrutiny 2025-26 A report on the Finance and Public Administration's budget scrutiny for 2025-26.
Questions and Answers Date answered: 16 July 2012

S4W-08371

All applications are advertised on the FCS public register and, in addition, FCS consults with local authorities, statutory consultees and local organisations (for example, Community Councils) on cases above a size threshold, or as otherwise agreed locally with the relevant authority and partners.
SPICe briefings Date published: 5 December 2024

Scottish Budget 25-26: Taxes Infographic - Data

Data Table 1: Scottish Fiscal Commission's forecasts for 2025-26TaxAmountNSND Income Tax£20,477mNon-Domestic Rates£3,052mLands and Buildings Transaction Tax (LBTT)£1,019mScottish Landfill Tax£40mSFC Tax Forecast 2025-26£24,588mSource: Scottish Government Budget 2025-26Table 2: Scottish Income Tax 2025-26Taxable incomeBandTax rateUp to £12,570Personal Allowance (reserved)0%£12,571 to £15,397Starter19%£15,398 to £27,491Basic20%£27,492 to £43,662Intermediate21%£43,663 to £75,000Higher42%£75,001 to £125,140Advanced45%Above £125,140Top48%Source: Scottish Government Budget 2025-26Table 3: RUK Income Tax 2025-26Taxable incomeBandTax rateUp to £12,570Personal Allowance0%£12,571 to £50,270Basic20%£50,271 to £125,140Higher40%Over £125,140Additional45%Source: UK Government Income Tax RatesTable 4: Residential property tax: Land Buildings Transaction Tax (LBTT)Purchase priceLBTT rateUp to £145,0000%£145,001 to £250,0002%£250,001 to £325,0005%£325,001 to £750,00010%Over £750,00012%Source: Scottish Government Budget 2025-26Table 5: Residential property tax: Stamp Duty Land Tax (SDLT)Purchase priceSDLT rateUp to £125,0000%£125,001 to £250,0002%£250,001 to £925,0005%£925,001 to £1,500,00010%Over £1,500,00012%Source: UK Government Residential Property Rates
Last updated: 7 March 2023

BB20180524

Richard Lochhead: To ask the First Minister what assessment the Scottish Government has made of how any proposed post-Brexit trade deal with the United States could impact on the whisky sector.
Official Report Meeting date: 6 September 2017

Rural Economy and Connectivity Committee 06 September 2017

We are concerned that it could be used to purchase farms—that, again, is a drift into the compulsory purchase area.
Committee reports Date published: 23 January 2026

Stage 1 Report on the Prostitution (Offences and Support) (Scotland) Bill - Views of those against a new offence

The submission also indicated that in the Republic of Ireland there had been limited numbers of convictions under the new offence of purchasing sex. The submission stated— The Irish Government’s review, published earlier this year, found that after seven years of the legislation being in force, just 15 men had been convicted for purchasing sex.
Last updated: 7 March 2023

BB20181015

Supported by: Monica Lennon*, Tom Mason* *S5M-14230 Gil Paterson: Clydebank FC Qualifies for Next Round of Junior Cup That the — Parliament congratulates Clydebank FC on successfully securing its place in the third round of the Macron Scottish Junior Cup with a 4-0 win against Armadale Thistle.
Committee reports Date published: 11 January 2024
Committee reports Date published: 20 March 2026

Scottish Broadcasting

Official Report, Constitution, Europe, External Affairs and Culture Committee meeting, 26 February 2026.
Last updated: 24 January 2025

Letter to SFC_child_disability_payments

This is an issue which was raised during the 2025-26 budget evidence session at the Committee meeting of Thursday, 9 January.

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