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Last updated:
25 February 2026
SPCB Gaelic Plan Monitoring Report 202425 English
We are continuing to promote our Abair Beagan simple parliamentary Gaelic resource for Parliament staff and Members (and which will also publicly available) and are now at advance stages with an updated version which we are planning to launch in tandem with our updated website (see below for details of website).
Last updated:
14 December 2022
Scottish Care follow up
Registered in Scotland: Co SC243076 Chief Executive Dr Donald Macaskill; President: Alan Baird Website: www.scottishcare.org • What if and why not?
SPICe briefings
Date published:
10 February 2026
Visitor Levy (Amendment) (Scotland) Bill - Part 1, section 1 - what the Bill does
For example, Aberdeen City Council told the LGHPC:
We understand the rationale for a levy as a percentage of the chargeable transaction as it makes the charge on the accommodation proportional to the cost.
Committee reports
Date published:
16 December 2025
Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 16 December 2025
Criminal Justice Committee
Victims, Witnesses, and Justice Reform (Scotland) Act 2025 (Commencement No. 1 and Transitional Provision) Regulations 2025 (SSI 2025/393 (C.32))
Education, Children and Young People Committee
Education (Scotland) Act 2025 (Consequential Provisions) Regulations 2025 (SSI 2025/385)
Finance and Public Administration Committee
Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 (SSI 2026/Draft)
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 3) Regulations 2025 (SSI 2025/386 (C.30))
Health, Social Care and Sport Committee
Hydrolysis (Scotland) (No. 1) Regulations 2026 (SSI 2026/Draft)
Hydrolysis (Scotland) (No. 2) Regulations 2026 (SSI 2026/Draft)
In relation to this instrument, the Committee notes that the minor formatting issues which the Committee identified last week in SSI 2025/360 (see the report on Subordinate Legislation considered by the Delegated Powers and Law Reform Committee on 9 December 2025) arise also in some of the forms in this draft instrument.
Committee reports
Date published:
29 June 2023
Instruments considered by the Delegated Powers and Law Reform Committee during the fourth quarter of the Parliamentary Year 2022-23 - Scottish Statutory Instruments - General
Bills
The Committee published one report on the delegated powers provisions in the following Bill at Stage 1—
Children (Care and Justice) (Scotland) Bill
The Committee published one report on the delegated powers provisions in the following Bill after Stage 2—
Moveable Transactions (Scotland) Bill
Legislative Consent Memorandums (LCMs)
Paragraph 6 of Rule 9...
Committee reports
Date published:
21 June 2023
Delegated powers relevant to Scotland in the Electronic Trade Documents Bill (UK Parliament legislation) - Legislative consent Memorandum
It explains in the LCM that regulation of the conduct of transactions between parties is a matter of Scots private law, and that it is generally within the legislative competence of the Scottish Parliament to modify Scots private law.
Committee reports
Date published:
23 May 2023
Legislative Consent Memorandum: delegated powers relevant to Scotland in the Economic Crime and Corporate Transparency Bill - Overview of the Bill
To support enterprise by enabling Companies House to deliver a better service for UK companies and improve the reliability of its data to inform business transactions, lending decisions and law enforcement.
SPICe briefings
Date published:
20 October 2022
Human rights budgeting - Maximum available resources
The Scottish Parliament has powers to set the rates and bands for non-savings non-dividend income tax, as well as council tax, non-domestic rates, land and buildings transaction tax and landfill tax. Around 35 per cent of tax revenue raised in Scotland came from devolved taxes in 2021-221Scottish Government. (2022).
SPICe briefings
Date published:
22 June 2022
Resource Spending Review and pre-Budget scrutiny - Revenue financing
The Medium Term Financial Strategy (MTFS) published alongside the Resource Spending Review says:
Although there has been a decrease in the forecast deployment of revenue finance over the CSR period, the updated Capital Borrowing policy and the increased deployment of Financial Transactions, at a lower servicing cost than Revenue Finance, ensure the Scottish...
Committee reports
Date published:
7 February 2022
The Deposit and Return Scheme for Scotland Amendment Regulations 2022 - Introduction
These include:
Allowing online retailers, and others selling through a distance sale, to refuse to accept a return of a disproportionately large number of containers in a single transaction;
Clarifying that, for products that are filled and sealed in a retail or hospitality setting, for example the kind of can known as a ‘crowler’, the person filling and se...
