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SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - Scottish Government Bonds
As part of the Scottish Spending Review 2026, the Scottish Government outlined that it was:
Proceeding with a £1.5 billion Bond Programme over the next parliamentary term, following the high Investment grade Credit Ratings received by Moody’s and S&P.
SPICe briefings
Date published:
25 September 2025
Digital assets in Scots law - Additional provision for secured transactions?
However, there is uncertainty regarding the right that a creditor can hold in some secured credit transactions (e.g. whether there can be a real right in security for a digital asset, rather than the creditor becoming owner) and how enforcement is to take place.
SPICe briefings
Date published:
28 February 2024
Social Security (Amendment) (Scotland) Bill - Recognising DWP appointees (section 14)
For example:
when someone moves from England or Wales to Scotland
when someone has an appointee for reserved benefits (e.g. Universal Credit) and makes an application for a devolved benefit (e.g.
Committee reports
Date published:
2 December 2022
Stage 1 Report on the Moveable Transactions (Scotland) Bill - Background to statutory pledge
In a consumer context, one form of pledge is known as pawn and regulated by the Consumer Credit Act 1974. Outside the context of pawn, the current law requires that pledged items are in the possession of the creditor.
Committee reports
Date published:
2 December 2022
Stage 1 Report on the Moveable Transactions (Scotland) Bill - Background to assignations
Invoice financing can involve invoice factoring (where invoices due are sold to the factor, which collects the money and passes a proportion back to the business) and invoice discounting (where the sale of future invoices is used as security for access to ongoing credit).
The current rules for assignation are found mainly in the common law and the Transmiss...
SPICe briefings
Date published:
24 March 2021
The treatment of Scotland's devolved benefits in the EU-UK Trade and Cooperation Agreement - Which benefits are included?
These are:
special non-contributory cash benefits listed in Part 1 of Annex SSC-1
social and medical assistance
benefits in relation to which a State assumes the liability for damages
long-term care benefits which are listed in Part 2 of Annex SSC-1
assisted conception services
payments to meet expenses for heating in cold weather listed in Part 3 of Annex SSC-1
The UK’s Special Non-Contributory Benefits (SNCBs) (see briefing 1) listed in Part 1 of Annex SSC 1 to the Protocol and therefore excluded from co-ordination are:
State Pension Credit...
SPICe briefings
Date published:
19 February 2021
Social Security Budget 2021-22 - New benefits in 2021-22
Retrieved from <a href="https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-january-2021/" target="_blank">https://www.fiscalcommission.scot/forecast/scotlands-economic-and-fiscal-forecasts-january-2021/</a> [accessed 9 February 2021]
The Scottish Child Payment (SCP) provides an additional £10 per week for every child in families who get qualifying benefits such as Universal Credit...
SPICe briefings
Date published:
8 February 2021
The treatment of Scotland's devolved benefits in the Withdrawal Agreement - Example
She works locally and receives Working Tax Credit (WTC). She has ‘worker’ status under EU law.
Committee reports
Date published:
11 March 2020
Benefit Take-up - Annexe A - Extracts from minutes
Benefit Take-up: The Committee took evidence from—
Malcolm Gardner, Senior Business Analyst, Team Netsol Ltd;
Phil Agulnik, Director, entitledto;
Louise Murphy, Policy and Operations analyst, and
Megan Mclean, Policy and Operations analyst, Policy in Practice;
Katie Farrington, Director; Universal Credit and Employment Policy,
Andrew Latto, Deputy Dir...
SPICe briefings
Date published:
1 November 2018
Prescription (Scotland) Bill - Stage 3 - Stage 1 Report recommendations and the Scottish Government response
Retrieved from http://www.parliament.scot/S5_Delegated_Powers/20180621SGResponse.pdf [accessed 24 October 2018](The DPLRC did not ask the Scottish Government to comment further on the exception for benefits and tax credits and so it did not cover this topic in its response.)
