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SPICe briefings
Date published:
6 October 2026
History of fiscal devolution: taxes, reliefs and policy issues for Session 7 - Scottish Income Tax
This update suggested that someone earning an income of £30,318 or above would pay more income tax in Scotland than they would elsewhere in the UK. According to the SFC, in 2025-26 this is expected to be 49.1% of Scottish taxpayers, so the commitment was still met for 2025-26 based on this update.
SPICe briefings
Date published:
6 October 2026
Disability Benefits - Challenging decisions: redeterminations and appeals
Table 7 below compares redetermination rates and outcomes for CDP and ADP applications showing that a higher proportion of new ADP applicants requested a redetermination (17% of ADP applicants in 2025-26), compared to just 9% of new CDP applicants that year.
SPICe briefings
Date published:
29 July 2026
Public Service Reform: an overview - Resource spending
Resource spending is forecast to rise from £52.6 billion in 2025-26 to £61.7 billion in 2029-30, but over the same period resource funding is expected to rise to £59.1 billion.
SPICe briefings
Date published:
8 October 2024
Children and the Scottish Criminal Justice System (October 2024) - Youth courts and structured deferred sentencing
These include in the following local authority areas:
Aberdeenshire (generally 16-26 year olds, though not exclusively)
East Lothian (up to the age of 18)
East Renfrewshire (16-26 year olds)
North Lanarkshire (16-21 year olds)
Perth and Kinross (16-26 year olds)
Shetland (16+ ...
SPICe briefings
Date published:
9 September 2024
Local Government Finance: facts and figures 2024 - Budget gaps in 2024-25 and 2025-26
With councils facing a further budget gap of £393 million forecast in 2025-26, the Accounts Commission concludes "it's getting harder for councils to do more with less.
SPICe briefings
Date published:
10 June 2024
Children and the Scottish Criminal Justice System - Youth courts and structured deferred sentencing
These include in the following local authority areas:
Aberdeenshire (generally 16-26 year olds, though not exclusively)
East Lothian (up to the age of 18)
East Renfrewshire (16-26 year olds)
North Lanarkshire (16-21 year olds)
Perth and Kinross (16-26 year olds)
Shetland (16+ ...
Committees
Published:
10 September 2021
The Act of Sederunt (Fees of Messengers at Arms and Sheriff officers) (Amendment) 2021
The attached link to the relevant part of the Scottish Civil Justice Council website SCJC meeting - 26 April 2021 - papers and minutes allows members to access the relevant policy paper with accompanying documents and the minutes of the SCJC meeting of 26 April (at which the instrument was approved by members).
SPICe briefings
Date published:
6 August 2020
UK Withdrawal from the European Union (Continuity) (Scotland) Bill - Part 2 -Environmental Principles and Governance - Improvement report
Improvement report
Sections 22-26 provide for an improvement report and improvement plans.
SPICe briefings
Date published:
6 November 2019
Homelessness in Scotland - Homelessness Applications
Figure 1Number of Homelessness presentations 2002/03-2018/192Scottish Government. (2019, June 26). Homelessness 18/19 Tables/Charts.
SPICe briefings
Date published:
6 November 2019
Homelessness in Scotland - Why do people make homelessness applications?
In 2018/19, there was a 6% decrease in people presenting as homeless from Private Rented Sector tenancies from the previous year.1Scottish Government. (2019, June 26). Homelessness 18/19 Tables/Charts.
