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Committee reports Date published: 17 March 2025

Subordinate Legislation: The Budget (Scotland) Act 2024 Amendment Regulations 2025 [draft] - Discretionary funding

Officials further confirmed that, going into 2025-26, IFRS 16 now forms part of the capital budget, so a standard type of Barnett arrangement is being moved to.
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.
SPICe briefings Date published: 28 February 2022

Environmental Fiscal Measures for Scotland: - 6.3.4 Fairness

Retrieved from https://www.zerowastescotland.org.uk/sites/default/files/Decoupling%20Advisory%20Group%20Report.pdf [accessed 26 2022]This wellbeing economy approach should also take into account citizens and business’s varied circumstances including geography and the varying ability to avoid environmental charges and taxes; and avoid discrimination against ...
Committee reports Date published: 27 January 2022

Subordinate legislation considered by the Economy and Fair Work Committee on 26 January 2022

EFWS062022R1 Subordinate legislation considered by the Economy and Fair Work Committee on 26 January 2022 A report recommending to the Parliament that the Registers of Scotland (Digital Registration, etc.)
SPICe briefings Date published: 10 February 2020

Scottish Budget 2020-21 - National Infrastructure Mission

Retrieved from <a href="https://economicactionplan.mygov.scot/investment/infrastructure/" target="_blank">https://economicactionplan.mygov.scot/investment/infrastructure/</a> [accessed 6 February 2020] announced plans to increase Scotland’s annual infrastructure investment by 1% of (then) GDP between 2019-20 and 2025-26. The 2020-21 Budget defines the baseline at £5,297 million with an ambition to increase annual infrastructure investment to £6.9 billion by 2025-26.
Committee reports Date published: 23 September 2018

Training the next generation of lawyers: professional legal education in Scotland - Aims behind the route to qualification

Retrieved from <a href="http://www.scottish.parliament.uk/S5_JusticeCommittee/Inquiries/PLE-Haddow.pdf" target="_blank">http://www.scottish.parliament.uk/S5_JusticeCommittee/Inquiries/PLE-Haddow.pdf</a> On the other hand, the Law Society's evidence suggests that, while widening access is important, the primary purpose of the qualification system is to produce high-quality solicitors.2Justice Committee. (2018, June 26...
SPICe briefings Date published: 6 December 2017

Income Tax in Scotland: 2017 update - Annex 1: Taxable and non-taxable benefits

Retrieved from <a href="https://www.gov.uk/income-tax/taxfree-and-taxable-state-benefits" target="_blank">https://www.gov.uk/income-tax/taxfree-and-taxable-state-benefits</a> [accessed 26 November 2017] State Pension Jobseeker’s Allowance Carer’s Allowance Employment and Support Allowance (contribution based) Incapacity Benefit (from the 29th we...
Official Report Meeting date: 17 January 2012

Standards, Procedures and Public Appointments Committee 17 January 2012

In the context of funerals and bereavement, there are going to be some significant changes in terms of how people are registered when they die. There are also significant issues in terms of cross-border traffic with regard to, for example, people from Scotland who die in England or abroad and regulation of that.

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