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Committee reports Date published: 4 October 2024

Stage 1 report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - How a carbon budget will be set out

We note that the way budgets and reductions are to be expressed differs among the proposed regulations and reports on progress.

SPICe briefings Date published: 2 September 2019

Preparing for a no-deal Brexit - Environment

Open letter to the Prime Minister: 85 organisations join forces to express concerns about a no-deal Brexit.

Official Report Meeting date: 13 November 2014

Meeting of the Parliament 13 November 2014

I am sure that the First Minister will join me in welcoming the good news yesterday that showed that employment is up and unemployment is down and that earnings are outstripping inflation. That is a credit to both of Scotland’s Governments.

Last updated: 5 February 2020

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P ART 4 20 A NTI - AVOIDANCE REGULATIONS 23 Anti-avoidance regulations (1) The Scottish Ministers may by regulations (“anti-avoidance regulations”) make such provision as they consider appropriate with a view to preventing or minimising advantages (see section 24) arising from non-domestic rates avoidance arrangements 25 that are artificial (see sections 25 and 26). (2) The Scottish Ministers may not make anti-avoidance regulations unless they consider that it is appropriate to do so. (3) Anti-avoidance regulations— (a) may modify any enactment (but not this Part), 30 (b) may make different provision for different purposes, (c) may make incidental, supplementary, consequential, transitional, transitory or saving provision. 24 Meaning of “advantage” (1) An “advantage”, in relation to non-domestic rates, includes in particular— 35 (a) avoidance of a possible assessment, (b) remission, (c) relief (or increased relief), Non-Domestic Rates (Scotland) Bill 27 Part 4—Anti-avoidance regulations (d) repayment (or increased repayment), (e) deferral of a payment or advancement of a repayment. (2) In determining whether a non-domestic rates avoidance arrangement has resulted in an advantage, regard may be had to the amount of non-domestic rates that would have been 5 payable in the absence of the arrangement. 25 Non-domestic rates avoidance arrangements (1) An arrangement (or series of arrangements) is a non-domestic rates avoidance arrangement if, having regard to all the circumstances, it would be reasonable to conclude that obtaining an advantage is the main purpose, or one of the main purposes, 10 of the arrangement. (2) An “arrangement” includes any agreement, transaction, undertaking, action or event (whether legally enforceable or not). 26 Meaning of “artificial” (1) A non-domestic rates avoidance arrangement is artificial if Condition A or B is met. 15 (2) Condition A is met if the entering into or carrying out of the arrangement is not a reasonable course of action in relation to the non-domestic rates provisions in question having regard to all the circumstances, including— (a) whether the substantive results of the arrangement are consistent with— (i) any principles on which those provisions are based (whether express or 20 implied), and (ii) the policy objectives of those provisions, (b) whether the arrangement is intended to exploit any shortcomings in those provisions. (3) Condition B is met if the arrangement lacks economic or commercial substance. 25 (4) Each of the following is an example of something which might indicate that a non- domestic rates avoidance arrangement lacks economic or commercial substance— (a) the arrangement is carried out in a manner which would not normally be employed in reasonable business conduct, (b) the legal characterisation of the steps in the arrangement is inconsistent with the 30 legal substance of the arrangements as a whole, (c) the arrangement includes elements which have the effect of offsetting or cancelling each other, (d) transactions are circular in nature, (e) the arrangement results in an advantage that is not reflected in the business risks 35 undertaken. (5) The examples given in subsection (4) are not exhaustive. (6) Where a non-domestic rates avoidance arrangement forms part of any other arrangements, regard must also be had to those other arrangements. 28 Non-Domestic Rates (Scotland) Bill Part 5—Final provisions 27 Procedure for anti-avoidance regulations (1) Anti-avoidance regulations are subject to the affirmative procedure. (2) Before laying a draft of a Scottish statutory instrument containing anti-avoidance regulations before the Scottish Parliament, the Scottish Ministers— 5 (a) must consult such person or persons as appear to the Scottish Ministers to represent the interests of— (i) local authorities, or (ii) assessors, as the Scottish Ministers consider appropriate, and 10 (b) may consult— (i) such ratepayers or potential ratepayers, and (ii) such other persons, as the Scottish Ministers consider appropriate. (3) Consultation under subsection (2) must include a copy of the proposed anti-avoidance 15 regulations. (4) The Scottish Ministers must, as soon as reasonably practicable after consultation under subsection (2) begins, notify the Scottish Parliament about the consultation. (5) The Scottish Ministers must have regard to any representations about the draft anti- avoidance regulations received as a result of the consultation. 20 (6) When laying a draft of a Scottish statutory instrument containing anti-avoidance regulations, the Scottish Ministers must also lay before the Scottish Parliament a document which— (a) explains why the Scottish Ministers consider that it is appropriate to make the anti-avoidance regulations, and 25 (b) gives details of— (i) the consultation, (ii) any representations received as a result of the consultation, and (iii) the changes (if any) made to the draft anti-avoidance regulations as a result of those representations. 30 P ART 5 F INAL PROVISIONS 28 Interpretation In this Act— “lands and heritages” is to be construed in accordance with section 42 of the 1854 35 Act, “non-domestic rates” means non-domestic rates levied under section 7B of the 1975 Act, “valuation roll” means a valuation roll made up under section 1 of that Act.

Last updated: 9 December 2019

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Non-Domestic Rates (Scotland) Bill 25 Part 4—Anti-avoidance regulations (2) The Scottish Ministers may by regulations make further provision about the collection of penalties imposed under section 20. (3) Regulations under subsection (2) may in particular— (a) provide for penalties to be included in a demand note or an adjustment to a 5 demand note under section 8 of the 1975 Act (payment of rates by instalments) as if they were a liability to rates, (b) provide that, where an appeal is made against the imposition of a penalty, the penalty is not payable while the appeal is outstanding, (c) make provision for cases where the penalty is mitigated or remitted, and may in 10 particular provide for the reimbursement of a penalty by way of deduction from a sum due. (4) Regulations under subsection (2)— (a) may modify any enactment (including this Act), (b) may make different provision for different purposes, 15 (c) may make incidental, supplementary, consequential, transitional, transitory or saving provision. (5) Regulations under subsection (2) are subject to— (a) the affirmative procedure, if they add to, replace or omit any part of the text of an Act, 20 (b) otherwise, the negative procedure. 22 Sections 19 and 21: consequential modifications (1) In section 13 of the 1956 Act (times for giving notices etc.), after subsection (3A) (inserted by section 8(1)) insert— “(3B) This section does not apply to any notice or thing required to be given or done 25 in relation to an appeal under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020.”. (2) In section 15(2) of the 1963 Act (proceedings in appeals), after “1975” (inserted by section 8(2)) insert “or appeals under section 19 or 21 of the Non-Domestic Rates (Scotland) Act 2020”. 30 P ART 4 A NTI - AVOIDANCE REGULATIONS 23 Anti-avoidance regulations (1) The Scottish Ministers may by regulations (“anti-avoidance regulations”) make such provision as they consider appropriate with a view to preventing or minimising advantages (see section 24) arising from non-domestic rates avoidance arrangements 35 that are artificial (see sections 25 and 26...

Committee reports Date published: 29 February 2024

Stage 1 Report on Housing (Cladding Remediation) (Scotland) Bill

The Committee notes the Scottish Government's expressed ambition for the Bill to address cladding issues.

Official Report Meeting date: 25 March 2026

Meeting of the Parliament 25 March 2026

Nuclear fusion also cannot be lifted and put into Torness power station or other fission sites. I think that Martin Whitfield is aware of that, too.

Official Report Meeting date: 11 February 2026

Meeting of the Parliament 11 February 2026

(S6O-05492) It is for national health service boards and their planning partners to design and deliver healthcare services that meet the needs of the local populations that they serve in a way that is consistent with national policies, frameworks and best practice.NHS Grampian is making good progress, under new leadership and its escalation improvement plan, to stabilise services and release capacity by improving hospital flow across its sites...

Official Report Meeting date: 28 January 2026

Meeting of the Parliament 28 January 2026

We have yet to be given any timeline for adopting the site, and I understand that the Home Office is still to confirm its final decision on whether Cameron barracks will be used.

Official Report Meeting date: 6 November 2025