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SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Equality and Fairer Scotland Statement
The EFSBS has undergone annual changes over recent years, and the Scottish Government and stakeholders have acknowledged that the presentation approach is an iterative process, however a lingering concern has been the continual addition of content, making the document and its annexes complicated and unwieldy.
The 2025-26 document is the most noticeable rede...
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Income tax
Income tax
The Scottish Government set out its proposals for income tax from April 2025 as part of the Scottish Budget 2025-26. These proposals need to be approved by a Scottish Rate Resolution, which must precede Stage 3 of the Budget Bill process.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Enforcement approach
They supported the introduction of civil and fixed penalties but made clear they should only be used as a last resort, or in particularly severe incidents.iNet Zero, Energy and Transport Committee, Official Report, 28 November 2023, cols 26 and 27; Net Zero, Energy and Transport Committee.
Last updated:
25 March 2026
PB_26_Paper054
PB/S6/26/054 Parliamentary Bureau - Supplementary Legislative Consent Memorandum Introduction 1.
Last updated:
7 March 2023
BB20161004
Proposed future business At its next meeting, on 26 September, the Committee will take evidence from the Minister for Transport and Islands.
Last updated:
20 March 2026
SPCB 2026 Paper 20
The visit will enable them to meet additional Members involved in a new Bill, similar to Ms Smith’s Schools Bill, currently under consideration, and to engage with civil servants. 1 REFERENCE: SPCB (2026) - Paper 20 5.
SPICe briefings
Date published:
11 July 2025
Building Safety Levy (Scotland) Bill - Direct costs associated with the Bill
Staff costs for Revenue Scotland are expected to be £555,425 in 2025-26 and £755,935 in 2026-27 – a total cost of £1.3 million.
Committee reports
Date published:
19 March 2025
Stage 1 report on the Land Reform (Scotland) Bill - Reporting a breach
There was support for this in our evidence gatheringiNet Zero, Energy and Transport Committee, Official Report, 5 November 2024, cols 7, 8, 19; Net Zero, Energy and Transport Committee, Official Report, 26 November 2024, col 52; Net Zero, Energy and Transport Committee, Official Report, 28 January 2025, cols 26-28, though some highlighted that a process for weeding vexatious complaints would be needed “so that the LCC is not reacting to every anonymous complaint”.iNet Zero, Energy and Transport Committee, Official Report, 19 November 2024, col 9; Net Zero, Energy and Transport Committee, Official Report, 28 January 2025, cols 26-28
The Cabinet Secretary explained in her evidence that the list had been kept limited so that those alleging breaches “have some experience in relation to land management and working with communities on the ground” and “to guard against, and deal with, the potential for vexatious complaints”.iNet Zero, Energy and Transport Committee, Official Report, 18 February 2025, col 23 She also highlighted the delegated power that is available to add bodies to the list if this was considered necessary.
Official Report
Meeting date:
22 November 2023
Citizen Participation and Public Petitions Committee 22 November 2023
That would leave the UK as the odd man out, if I may coin a phrase. You may. Thank you, Mr Ewing.
Last updated:
23 March 2023
PE1896_E
I look forward to hearing from you with an update on my Petition and hopefully you can get Government to agree to provide the bottles.
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