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SPICe briefings Date published: 6 March 2026

Assessing the council tax against the principles of "good" tax policymaking - Effectiveness

It doesn't really give the Council a very long lead in to making what could be quite difficult decisions on services at short notice… The standard budget process, outlined in the Framework for Tax shows how compressed the 2025/26 cycle has been. The graphic below has been reproduced from the document and illustrates this, demonstrating the knock-on effect a...
Committee reports Date published: 27 February 2026

Net Zero, Energy and Transport Committee Report on the Draft Climate Change Plan - Agriculture

Agriculture Emissions from agriculture have reduced by 13% since 1990 and the CCC consider policy in this sector to be largely devolved.iDraft Climate Change Plan, Annex 2, pg 110 These emissions reductions are largely the result of a decline in livestock numbers from 1990 up until the mid 2010s and a reduction in emissions from soils.iiCCC, Scotland's Carbon Budgets, May 2025, pg 68 The draft Plan projects that emissions from agriculture will reduce by 21% between 2025 and 2040.iiiDraft Climate Change Plan, Annex 3, pg 67 The notable difference between the CCC pathway and the CCP pathway shown in the figure below is largely from the Scottish Government's decision not to bring forward a policy to reduce livestock numbers which was announced in a Statement in June 2025. The CCC’s modelling presumes a 26...
Committee reports Date published: 16 January 2026

Inquiry into the harm caused by substance misuse in Scottish Prisons - Intelligence, corruption and organised crime

Official Report: 24 September 2025 (cols 26-27). Retrieved from: https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?
Committee reports Date published: 15 January 2026

Stage 1 Report on the Digital Assets (Scotland) Bill - Annexe A - Extract of Minutes

The Committee also agreed to take discussion of evidence on the inquiry in private at future meetings.  33rd Meeting, 2025 (Session 6), Wednesday 26 November 2025 Digital Assets (Scotland) Bill: The Committee took evidence on the Bill at Stage 1 from— Lord Patrick Hodge, Deputy President, UK Supreme Court; and Professor David Fox, Professor of Common Law, U...
Committee reports Date published: 19 December 2025

Criminal Justice Committee Report on its Pre-Budget Scrutiny 2026/27 - ANNEXE B: Extracts from the Minutes

Pre-Budget Scrutiny: The Committee will take evidence as part of its Pre-Budget Scrutiny from Teresa Medhurst, Chief Executive, Linda Pollock, Deputy Chief Executive and Amy McDonald Director of Finance of the Scottish Prison Service. Wednesday, 26 November 2025 - 32nd Meeting, 2025 2.
Committee reports Date published: 18 November 2025

Pre-Budget scrutiny 2026-27: future social security spending in Scotland - Annexe C: Extracts from the minutes

Pre-Budget Scrutiny (In Private): The Committee considered its approach to Pre-Budget Scrutiny and agreed to consider a revised approach at its next meeting. 20th Meeting of 2025 (Session 6) Thursday, 26 June, 2025 1. Pre-Budget Scrutiny (In Private): The Committee further considered and agreed its approach to Pre-Budget Scrutiny.
Committee reports Date published: 18 November 2025

Pre-Budget scrutiny 2026-27: future social security spending in Scotland - Analysis of administrative spending

Analysis of administrative spending Social Security Scotland has an administrative budget of £321m in 2025-26, of which £238m is staff costs and £20m is accounted for by IT systems.SPICe prepared meeting papers for 11 September 2025, page 2 The FSDP states that milestones are currently being developed to achieve efficiencies through operational delivery im...
SPICe briefings Date published: 4 November 2025

SPICe Bill Summaries - Session 6 - July 2023 to June 2024 - Patient Safety Commissioner for Scotland Bill?

Further information can be found in a SPICe briefing on the Bill as introduced (published 26 January 2023).  Parliamentary consideration  The Bill was debated at Stage 1 on 10 May 2023 and the Parliament unanimously agreed the general principles.
Committee reports Date published: 30 September 2025

Stage 1 report on the Natural Environment (Scotland) Bill - Topics for statutory targets

A copy of the advice from the PAG on suggested target topics was included as an Annexe to the Cabinet Secretary's correspondence to the Committee on 26 June. Evidence received by the Committee broadly agreed with the general parameters of the three topic areas in the Bill.
SPICe briefings Date published: 22 September 2025

Men's mental health in Scotland - Impact of loneliness and social isolation

Critically, studies indicate that chronic loneliness is associated with a 26% increased risk of mortality and premature death7Holt-Lunstad, J., Smith, T.B., Baker, M., Harris, T., & Stephenson, D. (2015).

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