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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

For more information, please visit Election 2026

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Last updated: 27 October 2022

BB20221028

Friday 28 October 2022 30 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Questions | Ceistean S6W-11742 Paul McLennan: To ask the Scottish Government what its position is on the restoration of tax-free shopping for overseas visitors as a means of supporting Scotland’s retail and tourism sectors.
Last updated: 20 May 2025

Tourism 9 December 2024 CPG minutes

Key points covered: Visitor Levy (Scotland) Act • All 32 local authorities have the power to introduce a visitor levy. • Visitor levy to be charged on overnight stays in certain accommodation types. • Levy will be set percentage of the cost of the accommodation portion of the overnight stay (non-accommodation costs such as food, parking etc are not included the calculation). • Local authorities must consult with local communities, businesses and tourist organisations before introducing. • Visitor Levy Forums (‘advisory bodies’) to be set up within 6 months of scheme being announced. • Local authorities must state whether they will exempt businesses below VAT threshold. • All money raised reinvested locally on facilities and services substantially for or used by visitors (leisure and business), enhancing the visitor experience. • Exemptions apply to those using overnight accommodation as their only residence; those staying on a dedicated traveller/gypsy site; those in receipt of specified UK disability benefits, payments or allowances. • Cruise and motorhomes are not in scope.
Last updated: 20 June 2022

Proof2_Gae_NewMap

L Seòmar-deasbaid Seòmar-deasbaid 7 Ceòl nan Salm Bidh Buill Pàrlamaid na h-Alba a’ SEÒMAR-DEASBAID Staidhre dhan bhun-ùrlar 6 Le glainne agus ceòl a’ tighinn coinneachadh an seo gus cùisean an 1 5 Ìre 2 còmhla, tha an ìomhaigh seo na latha a dheasbad agus co-dhùnaidhean 5 riochdachadh den fhaireachdainn a dhèanamh air laghan ùra.
Questions and Answers Date answered: 3 July 2025

S6W-38786

The LES also highlights that good consultation about learning environments, and direct engagement with learners and communities about their needs, should lead to better outcomes for everyone.
SPICe briefings Date published: 10 April 2019

EU Structural Funds in Scotland - What role has the Scottish Parliament played?

Retrieved from <a href="https://www.london.gov.uk/sites/default/files/joint_letter_on_esif_final.pdf" target="_blank">https://www.london.gov.uk/sites/default/files/joint_letter_on_esif_final.pdf</a> Economy, Energy and Fair Work (EEFW) Committee - held an inquiry into structural funding for economic devel...
Committee reports Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland - Barriers and image

This may reflect poor standards of welfare on sites or a lack of career paths within the trades.ixConstruction Scotland, written evidence Witnesses said that the language used by the industry was influential in changing people's perceptions of construction and in turn, attracting a more diverse workforce.
Committee reports Date published: 29 April 2024

Stage 1 report on the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill - Cross-border movement of aggregates

They explained that, when exporting to England, a Scottish quarry will be able to claim a credit, as the material will not be commercially exploited until it arrives at a site in England, therefore the tax revenue will benefit the UK Government rather than the Scottish Government.
SPICe briefings Date published: 28 February 2024

Aggregates Tax and Devolved Taxes Administration (Scotland) Bill

Dumping: this tax credit excludes material that is dumped by returning it unprocessed to its originating site, landfilling it or using it for beach replenishment.
Official Report Meeting date: 8 January 2026

Social Justice and Social Security Committee 08 January 2026

That is great. Happy new year. I will go to Les Robertson with my first question.
Last updated: 21 October 2021

Scottish Parliament Session 6 Strategic Plan

Rinn sinn an ro-innleachd àrd-mhiannach seo le co-obraichean thar Seirbheis Phàrlamaideach na h-Alba, a’ cleachdadh an eòlais aca air conaltradh le Buill, luchd-obrach is am poball.

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