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SPICe briefings
Date published:
10 February 2026
Visitor Levy (Amendment) (Scotland) Bill - Summary
According to the Chartered Institute of Taxation:
...making changes by expedited bills so late in the implementation of a new tax is not ideal and does not provide taxpayers with the clarity and confidence they need to prepare for and engage with the new tax from day one.
Committee reports
Date published:
10 March 2017
Report on the Draft Climate Change Plan - the Draft Third Report on Policies and Proposals 2017-2032 - Consumer behaviour, energy advice and information
Consumer behaviour, energy advice and information
The Committee explored how to influence consumer behaviour in relation to making their homes more energy efficient and adopting new technologies. Witnesses suggested that the Plan relied too heavily on new technologies and that there was a lack of information on chan...
Official Report
Meeting date:
20 June 2024
Constitution, Europe, External Affairs and Culture Committee 20 June 2024
We have a long way to go on it. You mentioned our committee visit to Dublin, which we all found very informative.
Official Report
Meeting date:
20 March 2019
Meeting of the Parliament 20 March 2019
I agree with Jamie Greene—for once—that both the costs and the benefits have to be considered. 16:26 I have to say that the Labour Party’s motion shows a lack of ambition and looks a bit like uncosted political opportunism.
Last updated:
31 October 2025
BSLBillFM_RevenueScotland_24Oct25
However, those policy considerations and advice to Ministers ultimately remain the role of the Scottish Government.
Last updated:
6 April 2022
20220309_TSSA_Submission_TransferOfScotRail
Another area is around revised ticketing systems and how GBR’s adoption of new technology for online and SMART ticketing may cause issues for systems in Scotland.
Last updated:
31 July 2019
Policy Memorandum Disclosure (Scotland) Bill
Addition of new offences to List B (formerly schedule 8B) 286.
Last updated:
14 November 2025
CabSecFLGToConvener_6Nov25
Consequently, we anticipate that using the SFC’s June 2025 forecast for 2026-27 SAT revenues to inform the SAT BGA baseline would best reduce volatility for the Scottish Budget. Ultimately, the forecast will be reconciled to outturn.
Last updated:
22 May 2025
Glasgow City Council Planning and Infrastructure Bill LCM response 19 May 2025
This would increase responsibility given to the reporter to determine the most appropriate procedure and therefore ultimately it may be a more uncertain, less transparent process.
Official Report
Meeting date:
9 November 2021
Finance and Public Administration Committee 09 November 2021
As normal, it will come out early in the new year, ahead of the budget. Thank you.
