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Committee reports
Date published:
25 March 2026
Annual report of the Local Government, Housing and Planning Committee 2025-26 - Legislative Consent Memorandum (LCM) for the Pension Schemes Bill
The Committee published its report on 26 November 2025 and recommended that the Scottish Parliament consent to the UK Parliament legislating for the relevant provisions in this Bill.iiiLocal Government, Housing and Planning Committee. 6th Report, 2025 (Session 6).
Committee reports
Date published:
25 March 2026
Legacy Report of the Public Audit Committee, Session 6 - Administration of Scottish income tax
This was currently being piloted at the time of the publication of the 2024/25 report, and an update will be provided in the 2025/26 report.
The Committee draws its successor committee’s attention to the update on HMRC’s trial of a new process to identify Scottish taxpayers, to support its compliance activity.
Committee reports
Date published:
26 February 2026
Subordinate legislation considered by the Social Justice and Social Security Committee on 19 February 2026 - The Social Security (Up-rating) (Miscellaneous Amendments) (Scotland) Regulations 2026
The Regulations additionally make minor technical, saving and transitional amendments to correct errors, clarify operational provisions, and ensure correct payment of the transitional rate of Adult Disability Payment for 2025–26. The instrument is compatible with the UNCRC, not relevant to EU alignment, and is expected to have no financial impact beyond pla...
SPICe briefings
Date published:
24 February 2026
The impact of tightening finances on Scotland's universities - Considerations for Framework for the Sustainability and Success of Scotland's Universities
With 92% of Scotland’s colleges forecast to run deficits in 2025–26, they contend that comprehensive tertiary education reform examining colleges, four-year degree structures, international student levies, and graduate contributions must accompany university funding decisions.
Committee reports
Date published:
24 February 2026
The Community Care (Personal Care and Nursing Care) (Scotland) Amendment Regulations 2026 [draft] - The Community Care (Personal Care and Nursing Care) (Scotland) Amendment Regulations 2026 [draft]
Again, due to budgetary pressures, it was not possible to make an above GDP Deflator increase for 2025/26, the rates were increased by the GDP Deflator of 2.37%.
Committee reports
Date published:
19 December 2025
Criminal Justice Committee Report on its Pre-Budget Scrutiny 2026/27 - ANNEXE A: Written, Oral and Supplementary Evidence
ANNEXE A: Written, Oral and Supplementary Evidence
WRITTEN SUBMISSIONS IN RESPONSE TO THE CALL FOR VIEWS
Written Submissions
ORAL AND WRITTEN EVIDENCE
Wednesday, 05 November 2025 -29th Meeting, 2025
Oral Evidence
Written Evidence (SPA and Police Scotland)
Wednesday, 12 November 2025 - 30th Meeting, 2025
Oral Evidence
Written Evidence (SCTS, COPFS)
Written Evidence (SFRS)
Wednesday, 19 November 2025 - 31st Meeting, 2025
Oral Evidence
Written Evidence (SPS)
Wednesday, 26...
Committee reports
Date published:
21 November 2025
Pre-Budget scrutiny 2026-27: funding for culture - Introduction
As the Committee agreed to take a cumulative approach to budget scrutiny over Session 6, focusing on the culture spending portfolio, this inquiry follows on from the Committee’s previous pre-budget scrutiny in advance of the 2022-23, 2023-24, 2024-25 and 2025-26 budgets.
As the Committee’s final pre-budget report of this session, alongside consideration of ...
Committee reports
Date published:
6 October 2025
Report on the Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2025 - Introduction
Following discussions between Scottish Parliament officials and Scottish Government officials, the instrument was withdrawn on 26 August 2025 and re-laid on 28 August 2025.
SPICe briefings
Date published:
30 September 2025
The Assisted Dying for Terminally Ill Adults (Scotland) Bill and the European Convention on Human Rights - Monitoring and review provisions in the Bill
Monitoring provisions in the Bill
Sections 24 to 26 of the Bill would make provision for information collection and reporting in relation to assisted dying.
SPICe briefings
Date published:
25 August 2025
Children (Care, Care Experience and Services Planning) (Scotland) Bill - Aftercare
The FM puts the estimated aftercare cost per young person at £7,617 in 2025-26 prices. This figure comprises a £736 cost for assessment, £2,881 for support (which may include travel costs, emergency funding and other local authority expenditure) and £4,000 'set up' costs to support a young person moving into their own home.
