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Last updated:
11 June 2024
SPBill38AS062024
C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland 30 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 233(1) (appealable decisions), after paragraph (i) insert— “(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue 35 Scotland to pay interest on any amount, 31 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 7—Interpretation (k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26...
Last updated:
14 November 2023
SPBill38S062023
Scottish aggregates tax Return under regulations made under section 23 of the AT(S) Act 2024.”, (b) in subsection (6), after “item 2” insert “or 3”. (3) In the italic heading before section 164, after “Scottish landfill tax” insert “and Scottish 20 aggregates tax”. (4) In section 164 (Scottish landfill tax: first penalty for failure to make return), in subsection (1), after “item 2” insert “or 3”. (5) The section title of section 164 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return”. 25 (6) The section title of section 165 becomes “Scottish landfill tax and Scottish aggregates tax: multiple failures to make return”. (7) The section title of section 166 becomes “Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return”. (8) In section 167 (Scottish landfill tax: 12 month penalty for failure to make return), in 30 the section title, after “Scottish landfill tax” insert “and Scottish aggregates tax”. 39 Failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 168 (penalty for failure to pay tax)— (a) in subsection (1), at the end of the table insert— 26...
Official Report
Meeting date:
6 November 2025
Meeting of the Parliament 06 November 2025
That was particularly true this session, when new members were not together for induction.
Official Report
Meeting date:
23 November 2022
Criminal Justice Committee 23 November 2022
It is not only the 101 service that is special. Perhaps only 26 or 28 per cent of calls are crime related.
News
Published:
12 September 2023
Urgency needed to create capacity in Scotland’s electricity infrastructure
That is the view of a Holyrood Committee in a new report published today..
Urgency needed to create capacity in Scotland’s electricity infrastructure.
Committee reports
Date published:
22 June 2023
Community Planning: Post-legislative scrutiny of Part 2 of the Community Empowerment (Scotland) Act 2015 - The role of Community Planning Partnerships
In particular this should include future-proofing the guidance so that it reflects new national priorities such as Community Wealth Building and what CPPs' role will be in this, and also the increasing regionalisation of economic development.
Committees
Published:
18 August 2021
Carole Williams submission of 18 August 2021
The Scottish Parliament examines what the Scottish Government is doing, makes new laws on devolved matters and debates the issues of the day..
Committees
Published:
7 June 2021
Petitioner submission of 7 June 2021
The Scottish Parliament examines what the Scottish Government is doing, makes new laws on devolved matters and debates the issues of the day..
Official Report
Meeting date:
7 September 2011
Infrastructure and Capital Investment Committee 07 September 2011
Is it true that the latest prediction is that the old bridge could be used until 2021 or have I been misinformed?
Last updated:
10 June 2024
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It also viewed the power of the Regulator to appoint a new officer if it considers that an additional officer is needed for the proper management of the RSL’s financial or other affairs, as evidence of public sector control. 24.
