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SPICe briefings
Date published:
14 August 2024
Education (Scotland) Bill - Finance
Para 8The FM provides low and high estimates of the ongoing costs of the new bodies between 2025-26 and 2028-29 and low and high estimates of costs if the functions remained within the SQA and Education Scotland.
Questions and Answers
Date answered:
23 May 2024
S6W-27411
It is available at the following address: www.pensions.gov.scot/teachers/employers/pension-contribution-rates/valuations The latest valuation led to an increase in the employer contribution rate from 23% to 26% for the implementation period 2024 to 2027.
Committee reports
Date published:
23 June 2025
Stage 1 Report on the Leases (Automatic Continuation etc.) (Scotland) Bill - Automatic continuation and notice (sections 2 to 7)
Official Report, 29 April 2025. Col 26, Burges SalmoniDelegated Powers and Law Reform Committee.
Committee reports
Date published:
26 September 2025
The Winter Heating Assistance (Pension Age) (Scotland) Amendment Regulations 2025 [draft] - The Winter Heating Assistance (Pension Age) (Scotland) Amendment Regulations 2025 [draft]
The extension increases recipients from 137,000 in winter 2024-25 to an estimated 860,000 in 2025-26.
Committee reports
Date published:
25 September 2025
UEFA European Championship (Scotland) Bill – Stage 1 report - Introduction
Police Scotland provided additional information following the 8 May and 26 June evidence sessions, and UEFA provided written submissions regarding street trading and ticketing.
Committee reports
Date published:
22 May 2025
Annual report of the Net Zero, Energy and Transport Committee 2024-25 - Budget scrutiny 2025-26
Budget scrutiny 2025-26
For the 2025-26 Scottish Government Budget, the Committee's scrutiny focused on:
Monitoring how the Scottish Government's requirement to achieve a just transition to net zero by 2045 is reflected in Budget spending; and
How the Scottish Government's spending in 2024-25, and longer-term spend...
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Public sector employer National Insurance Contributions
This means that once the UK Government confirms the funding, the 2025-26 Budget will be larger than has been presented.
SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - Scottish Budget funding
The capital budget is set for a boost of 2.9% in 2026-27 compared to the 2025-26 Budget position, but the outlook for the following four years appears tight (see Table 1).
Committee reports
Date published:
7 November 2019
Looking ahead to the Scottish Government’s Draft Budget 2020-21: Valuing the Third Sector - Complexity of application/bidding processes
Third sector interfaces do not write policies or make applications on behalf of other organisations, and the English of the people in those organisations might not be good enough for the forms, because that is not their native language. Official Report, 26 September 2019, Col 26.
Last updated:
28 September 2023
Petition PE1958 SPICe Briefing
The Bill was not included in the latest Programme for Government announced in September 2023.
