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Committee reports
Date published:
10 January 2025
Subordinate Legislation: The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.) (Scotland) Amendment Order 2024 - The draft Order
The SFC forecasts that this increase will raise an additional £32 million in 2025-26.
As a provisional affirmative Order, this SSI came into force on 5 December 2024.
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Review of infrastructure investment plans
In correspondence to the Finance and Public Administration Committee in September 2024, the Cabinet Secretary for Finance and Local Government noted that:
As you are aware, the Scottish Government had committed to publish its reset Infrastructure pipeline alongside Budget 2025-26. The announcement by the Chancellor of the Exchequer of a one-year budget in October 2024 means however that, while we will have some certainty on the 2025-26 capital grant by the time of our Budget announcement, we will not have confirmation of the 2026-27 capital grant until after the UK Government’s multi-year comprehensive spending review, which is not due to conclude until Spring 2025.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Section 8 - Restrictions on the disposal of unsold consumer goods
Respondents stressed the importance of requirements feeding back into business practices to influence stock management and product design, and avoid overproduction of good or disposal routes such as as charities being flooded with unwanted goods creating a financial burden.vNet Zero, Energy and Transport Committee. Official Report, 26 September 2023, col 14...
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Section 8(2) - Proposed Section 78A(5)(d) Exemptions
For example, a representative of the Scottish Retail Consortium said mouldy clothing would not be appropriate for resale and should be recycled instead.iiNet Zero, Energy and Transport Committee. Official Report, 26 September 2023, col 19 and written submission Scottish Retail Consortium.
SPICe briefings
Date published:
28 February 2024
Social Security (Amendment) (Scotland) Bill - Regulations
Retrieved from https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-social-justice-and-social-security-committee/correspondence/2023/independent-review-into-the-scottish-commission-on-social-security [accessed 26 January 2024]Annex B of the review report sets out in detail which regulations should be added ...
Committee reports
Date published:
13 June 2023
Stage 1 Report for Children (Care and Justice) (Scotland) Bill - Older than 18?
Many of them have been in care and they have all sorts of learning difficultiesCriminal Justice Committee meeting of 29 March 2023, Col 26
The Committee heard from some witnesses who suggested that the Scottish Government could raise the age of referral further, citing research from the University of Edinburgh which concluded that, during adolescence and wi...
Committee reports
Date published:
28 April 2023
Stage 1 Report on the Charities (Regulation and Administration) (Scotland) Bill - Communicating legislative changes
Official Report, 16 March 2023, Col 26.
Alzheimer Scotland felt the regulator must lead by example—
It is important that openness and transparency not only come from the third sector towards OSCR but are reflected back the way and that the openness and transparency start from OSCR and work their way down from there.iSocial Justice and Social Security Commit...
Petitions
Petition published:
3 April 2023
Extend the period that specialist perinatal mental health support is made available beyond one year
Official Report of Meeting 24 September 2025
Update from Cabinet Secretary for Health and Social Care, 30 October 2025
26 November 2025: The Committee agreed to close the petition under Rule 15.7 of Standing Orders.
SPICe briefings
Date published:
19 December 2022
Budget 2023-24 - Land and buildings transaction tax
Prices are expected to begin to rise again once the economy exits recession in 2025-26.
Figure 11 below sets out the forecasts for revenues from LBTT:
Figure 11: Forecast income from Land and buildings transaction taxScottish Fiscal Commission
SPICe briefings
Date published:
10 October 2022
National Care Service (Scotland) Bill - Rights to breaks from caring
In the early years of implementation, costs are expected to be £8-13 million in 2025-26 and £16-27 million in 2026-27. However, by 2034-35, costs are expected to have increased ten-fold to between £82 million and £133 million.
