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SPICe briefings
Date published:
14 January 2026
Tertiary Education and Training (Funding and Governance) (Scotland) Bill: Consideration prior to Stage 3 - Scottish Government response
This provided revised costings:
the higher cost estimate of the Bill for the six years 2025-26 to 2030-31 decreased from £33.4 million to £21.6 million - a reduction of £11.8 million; this decrease was largely based on the estimated pension shortfall payment being revised down by £15 million, a fall in estimated restructuring costs, and moving commencement from 1 October 2026 to 1 April 2027
this is offset slightly by new cost related to IT (a one-off cost of £4 million)
the revised costs also include a recurring cost related to employer pension contributions of £1 million per year; over time, this will more than offset the reduction in the estimated costs of the pension shortfall payment
the revised lower cost estimate projects a saving of £1 million - down from the initial projection of £3.1 million.
Last updated:
7 November 2022
CallForViewsResponse_GlasgowCityCouncil_26 August 2022
Across the city, 44% of our citizens live in the 20% most deprived communities in Scotland and 26% of our children are growing up in poverty, in families that are living on average £121 a week below the poverty line.
Last updated:
30 January 2024
Submission from Scottish Tourism Alliance
During that year, Scotland had the highest proportion of holiday visits compared with other regions of the UK. 11 Edinburgh was the most-visited city outside of London, with 1.8 million visits. • The latest publication from VisitBritain (20 December 2024) forecasts that there will be an increase in inbound visits to the UK compared to last year, but that this will 12 still fall short of 2019 levels.
Last updated:
7 March 2023
BB20170203
Supported by: Miles Briggs*, Jeremy Balfour*, Margaret Mitchell*, Alison Harris*, Colin Beattie*, Gordon Lindhurst*, Alexander Stewart*, Maurice Corry*, Jamie Greene*, David Torrance*, John Lamont*, Donald Cameron*, Liz Smith*, Peter Chapman*, Bill Bowman*, Murdo Fraser*, Richard Lochhead*, Finlay Carson* Motions and amendments which have attracted additional support S5M-03817 Liam Kerr: Marie Church and Linda Cook of Brechin Raise £3,000 for Charity (lodged on 01 February 2017) New...
Committee reports
Date published:
11 March 2025
Subordinate Legislation: The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2025 [draft]
The Scottish Budget 2025-262Scottish Government. (2024). Scottish Budget 2025-26. Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/corporate-report/2024/12/scottish-budget-2025-2026/documents/scottish-budget-2025-26/scottish-budget-2025-26/govscot%3Adocument/scottish-budget-2025-26.pdf published on 4 December 2024 included the proposed SLfT rates for 2025-26.
Last updated:
13 March 2026
Committee Announcements Session 6
For more information please visit our website at www.parliament.scot/chamber-and- committees/research-prepared-for-parliament Follow SPICe on X to keep up to date with our work and new publications.
SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update
Retrieved from <a href="https://news.gov.scot/news/protection-for-tax-payers" target="_blank">https://news.gov.scot/news/protection-for-tax-payers</a> [accessed 26 November 2017]
This change protects basic rate taxpayers while generating an additional £29 million o...
Last updated:
9 December 2025
Audit Scotland Budget Proposal 2026_27 to SCPA 2 Dec 2025
We are on track to reach targets levels over the next two years. 16. The 2025/26 audit year will be the fourth year of the new audit appointments period, with Best Value in local government sector integrated into the annual audit process. 17.
Committee reports
Date published:
23 September 2018
Training the next generation of lawyers: professional legal education in Scotland - The Diploma
Justice Committee, Official Report 26 June 2018, col. 26. He also suggested that the costs of the Diploma could deter people from less-advantaged backgrounds from applying for the LLB in the first place.4Justice Committee. (2018, June 26).
SPICe briefings
Date published:
5 June 2024
Land Reform (Scotland) Bill
A 'pre-emptive right to buy' is the right to buy where the landlord chooses to sell.
