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SPICe briefings
Date published:
12 May 2026
Key Issues for Session 7 - Local government funding for social care
Spending on social work is Scottish local government’s second highest area of spending (after education), amounting to around £5 billion in 2025-26, or 31% of the total net expenditure by local government.
Committee reports
Date published:
25 March 2026
Legacy Report of the Local Government, Housing and Planning Committee, Session 6 - Non-domestic rates
Scottish Budget 2026-27. SPICe Briefing SB 26-04
The Committee has considered subordinate legislation in the last few weeks of the Session on relief measures.
Committee reports
Date published:
15 January 2026
Stage 1 Report on the Digital Assets (Scotland) Bill - Oral evidence (and associated submissions and correspondence)
Oral evidence (and associated submissions and correspondence)
Faculty of Advocates
Official Report (Wednesday 03 December 2025)
Written Submission
Professor David Fox
Official Report (Wednesday 26 November 2025)
Written Submission
Jamie Gray
Official Report (Wednesday 03 December 2025)
Lord Patrick Hodge
Official Report (Wednesday 26 November 2025)
Additional Written Submission
Law Society of Scotland
Official Report (Wednesday 03 December 2025)
Written Submission
Greg McLardie
Official Report (Wednesday 10 December 2025)
Written Submission
Additional Written Submission
Minister for Business and Employment
Official Report (Wednesday 17 December 2025)
Dr Hamish Patrick
Official Report (Wednesday 03 December 2025)
Written Submission
Additional Written Submission
Professor Jill Robbie
Official Report (Wednesday 10 December 2025)
Written Submission
Professor Burkhard Schafer
Official Report (Wednesday 10 December 2025)
Scottish Centre of Excellence in Digital Trust and DLT
Official Report (Wednesday 03 December 2025)
Written Submission
Professor Burcu Yüksel Ripley
Official Report (Wednesday 03 December 2025)
Written Submission
Additional written submission 19 December 2025
Additional written submission 22 December 2025
SPICe briefings
Date published:
20 December 2024
Local government finance: Budget 2025-26 and provisional allocations to local authorities - Local government revenue per head by local authority
A PREVIOUS VERSION OF THIS BRIEFING INCLUDED AN INCORRECT TABLE - this has been updated (27 February 2025)
Table 13: Per head revenue allocation 2025-26 provisional figuresLocal authority2025-26 Provisional (£m)Population (2023)Per head (£)Shetland Islands118.91623,000 5,170Orkney Islands105.99422,000 4,8...
SPICe briefings
Date published:
31 August 2023
The Welfare of Dogs (Scotland) Bill - The Animal Health and Welfare (Scotland) Act 2006
This is discussed further in later sections of this briefing.
Section 26 provides that Scottish Ministers may by regulations make provision to secure the welfare of animals (and their offspring) for which a person is responsible.
SPICe briefings
Date published:
8 September 2020
Common Frameworks - Phase three
The European Union (Withdrawal) Act and Common Frameworks - 26 December 2019 to 25 March 2020. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/886372/TheEuropeanUnion-Withdrawal-ActAndCommonFrameworks.pdf [accessed 26 August 2020]The precise form that the...
Committee reports
Date published:
12 March 2019
The Jurisdiction and Judgments (Family, Civil Partnership and Marriage (Same Sex Couples)) (EU Exit) (Scotland) (Amendment etc.) Regulations 2019 - Consideration by the Delegated Powers and Law Reform Committee
In response to this issue, the Scottish Government wroteiiLetter from the Minister for Community Safety, 26 February 2019: https://www.parliament.scot/S5_JusticeCommittee/General%20Documents/20190226MfCStoMM-JurisdictionAndJudgmentsSSI.pdf to the Justice Committee on 26 February 2019.
SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update - Tax avoidance/evasion
Retrieved from <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635587/HMRC_Annual_Report_and_Accounts_2016-17_web_.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635587/HMRC_Annual_Report_and_Accounts_2016-17_web_.pdf</a> [accessed 26 November 2017]
Failure to mai...
Questions and Answers
Date answered:
4 July 2025
S6W-38764
To ask the Scottish Government how much has been spent on dementia services by each Integration Joint Board (IJB) in each financial year from 2020-21 to 2024-25, and what the notional budget is for 2025-26. As it is integration authorities and locally elected representatives who are responsible for making decisions on how best to deliver services to local communities, the Scottish Government would not be appropriately placed to provide an accurate figure on spend specific to dementia services by each Integration Joint Board (IJB) since 2020-21.The 2025-26 budget for Health and Social Care provides record funding of £21.7 billion and whilst service delivery remains the responsibility of receiving partnerships, the Scottish Government has continued its investment of £3.5 million per annum, to be used to enhance access to dementia Post-Diagnostic Support services.
Questions and Answers
Date answered:
26 February 2025
S6W-34607
For example, the draft 2025-26 Scottish Budget includes an additional £9.7 million for local authorities to deliver the Programme for Government commitment to increase the pay of Early Learning and Childcare workers in the private and third sectors delivering funded hours.
