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SPICe briefings
Date published:
15 January 2020
UK Direct Payments to Farmers (Legislative Continuity) Bill 2020 - Introduction: Purpose of the Bill
In 2017-2018, farms on average made a loss of £14,600 from agricultural activities, which was offset by an average income from direct payments of £36,600.10Scottish Government. (2019, March 26). Scottish Farm Business Income Estimates 2017-18.
SPICe briefings
Date published:
12 October 2017
Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption - Air Passenger Duty (APD) Highlands and Islands exemption
Member for Kingston and Surbiton was right about using an objective test and that test is set out in new subsection (4C). Amendments Nos. 3 and 31 are both worded to apply to flights to United Kingdom airports only but, to avoid legal challenge, the exemption would also have to apply to flights to any part of the European Economic Area, thus meeting the sparsity threshold under new subsection (4C).
Last updated:
9 February 2026
20260209_Minister for PF to LGHP_Visitor Levy Bill_Follow up to evidence session
National exemptions In response to questions about whether Scottish Ministers could introduce national exemptions, for example relating to medical travel or prison visits, comments were made suggesting that increasing the number of nationally‑set elements could affect whether the levy satisfies the Scotland Act requirement for a tax of this kind to remain “...
Last updated:
9 February 2026
20260209_Minister for PF to LGHP_Visitor Levy Bill_Follow up to evidence session
National exemptions In response to questions about whether Scottish Ministers could introduce national exemptions, for example relating to medical travel or prison visits, comments were made suggesting that increasing the number of nationally‑set elements could affect whether the levy satisfies the Scotland Act requirement for a tax of this kind to remain “...
Last updated:
13 December 2024
PE2061_L
PE2061/L: Require solicitors to ensure capacity of vulnerable individuals by having a medical professional co-sign legal documents Academy of Medical Royal Colleges and Faculties in Scotland written submission, 13 December 2024 I am the new Chair of the Scottish Academy of Medical Royal Colleges.
Last updated:
9 December 2025
PE2157_E
Conflicts of Interest and Lack of Independent Oversight Publicly available evidence shows Highland Council leadership promoting renewable energy investment while serving on planning committees (e.g.
Last updated:
15 November 2021
Registration form for the Cross-Party Group on Wellbeing Economy
This includes donations, gifts, hospitality or visits and material assistance such as secretariat support.
Last updated:
12 November 2021
Registration form for the Cross-Party Group on Future of Football
This includes donations, gifts, hospitality or visits and material assistance such as secretariat support.
Last updated:
12 November 2021
Registration form for the Cross-Party Group on Drug and Alcohol Misuse
This includes donations, gifts, hospitality or visits and material assistance such as secretariat support.
Last updated:
19 October 2021
Registration form for the Cross-Party Group on Shared Parenting
This includes donations, gifts, hospitality or visits and material assistance such as secretariat support.
