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11 June 2024
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Scottish Crown Estate Bill 15 Part 3—Management of Scottish Crown Estate assets Financial matters 26 Separation of income and capital (1) A manager must— (a) keep any money held by the manager which forms part of the Scottish Crown 5 Estate in an income account and a capital account, (b) apportion that money as appropriate between those accounts, and (c) keep those accounts separate from any other accounts kept by the manager. (2) In this Act, references to— (a) an income account are references to an income account kept under subsection (1), 10 (b) a capital account are references to a capital account kept under that subsection. 27 Transfer of sums between income and capital accounts (1) Subsections (2) to (5) apply to managers other than the Scottish Ministers. (2) A manager may, if the Scottish Ministers so direct under section 35(1), transfer a sum of money from the manager’s income account to the manager’s capital account. 15 (3) The Scottish Ministers must specify in the direction— (a) the maximum sum that may be so transferred, or (b) how that sum is to be calculated. (4) A manager may transfer any other sum of money (“the transferred sum”) from the manager’s income account to the manager’s capital account subject to the repayment 20 rule. (5) The repayment rule is that— (a) the manager must, in the same financial year as the transferred sum was transferred to the manager’s capital account, transfer one or more sums of money (“repayment sums”) from the manager’s capital account to the manager’s income 25 account, and (b) the total amount of the repayment sums must be equal to the amount of the transferred sum. (6) Where the Scottish Ministers are a manager, they may transfer such sums as they consider appropriate— 30 (a) from their income account to their capital account, (b) from their capital account to their income account. 28 Treatment of certain sums (1) The manager of a Scottish Crown Estate asset must carry any sum of money received by the manager by way of a premium on the grant of a lease of the asset— 35 (a) to the manager’s income account, if the lease is granted for a period of 20 years or less, (b) to the manager’s capital account, if the lease is granted for a period of over 20 years. 16 Scottish Crown Estate Bill Part 3—Management of Scottish Crown Estate assets (2) Subsections (3) and (4) apply in relation to— (a) any gross annual income received in relation to a Scottish Crown Estate asset by the manager of the asset from or in connection with a mining lease or the working of mines or minerals, 5 (b) any expenses incurred in relation to the asset by the manager in connection with such a lease or working. (3) The manager must carry that income, and charge those expenses, to the manager’s income account and capital account in such proportions as the Scottish Ministers specify in a direction under section 35(1). 10 (4) But where the Scottish Ministers are the manager, they must carry that income, and charge those expenses, to their income account and capital account in such proportions as they may determine. (5) Where the Scottish Ministers make a loan to a manager, the manager must make any repayments of the loan, and any payments of interest on the loan, from the account to 15 which the manager carries the sum of money received under the loan. 29 Transfer of funds between managers (1) A manager may transfer a sum of money— (a) from the manager’s income account to the income account of another manager, (b) from the manager’s capital account to the capital account of another manager. 20 (2) A manager (other than the Scottish Ministers) may make a transfer under subsection (1) only if directed to do so by the Scottish Ministers in a direction under section 35(1). (3) The direction must specify— (a) the sum to be transferred, or (b) how that sum is to be calculated. 25 30 Grants and loans to managers (1) The Scottish Ministers may make grants and loans to a manager in connection with the exercise of the manager’s functions. (2) The manager may not otherwise borrow money in connection with the manager’s functions. 30 (3) A grant or loan under subsection (1) is subject to such conditions (including conditions as to repayment) as the Scottish Ministers may determine. (4) The Scottish Ministers may, from time to time after the grant or loan is made, vary the conditions on which it was made. (5) This section does not apply where the manager is— 35 (a) Crown Estate Scotland (but see article 17 of the Crown Estate Scotland Order), (b) the Scottish Ministers.
SPICe briefings
Date published:
10 October 2022
National Care Service (Scotland) Bill
Staff costs are shown for the operational phase of the NCS at £59-88 million in 2025‑26 and £60-91 million in 2026-27. The FM indicates that this is based on the assumption that the full range of services (including children’s services and justice social work) will be transferred to the NCS from the outset.
Committee reports
Date published:
17 January 2025
Delegated powers in the Land Reform (Scotland) Bill at Stage 1 - Introduction
., 29 OctoberiiiRona MacKay MSP substituted for Bill Kidd MSP at this meeting. and 26 November 2024ivStuart McMillan MSP and Jeremy Balfour MSP submitted apologies for this meeting.
Committee reports
Date published:
26 September 2025
Social Security (Cross-border Provision, Case Transfer and Miscellaneous Amendments) (Scotland) Regulations 2025 [draft] - Introduction
The Official Report of the meeting is available on the Scottish Parliament's website.
Last updated:
30 September 2025
SPBill75S062025
All documents are available on the Scottish Parliament website at: www .parliament.scot/documents SP Bill 75 Session 6 (2025)
pdf.
application/pdf.
283211.
Committee reports
Date published:
9 July 2025
Inquiry Into Financial Considerations When Leaving an Abusive Relationship - Issues encountered by service users
Members of the group described the agency as unsympathetic and too ready to believe the ex-partner's version of events.Key themes from lived experience engagement with members of Scottish Women's Aid Survivor Reference Group: 26 March
One woman described how her abuser made tokenistic bank transfers in order to leave abusive messages in the reference for the payment, and another explained her ex-partner waited until the very last minute of a five-day period before making payments, in order to deliberately put pressure on her finances.Key themes from lived experience engagement with members of Scottish Women's Aid Survivor Reference Group: 26 March
Accounts of such abuse were reinforced by Aberlour Children's Charity which stated they had come across similar behaviour from perpetrators.SPICe analysis of the call for views
SWA commented that there can be conflict regarding who is the paying parent, which can take "an incredibly long time" to rectify.
Last updated:
2 March 2026
Scottish Fiscal Commission Publication of report Fiscal Sustainability Perspectives
Source: Scottish Fiscal Commission. Real terms values in 2025-26 prices and calculated using the OBR's November 2025 forecast for 2025-26.
Last updated:
2 May 2024
CCNNPF4review
In one case this happened in two successive production cycles. Most farmed salmon die due to disease, parasitic sea lice, harsh chemical and physical treatments for sea lice and disease, swarms of tiny jellyfish and other harmful planktonic blooms and low levels of dissolved oxygen in the water.
Last updated:
11 June 2024
$name
Scottish Crown Estate Bill 13 Part 3—Management of Scottish Crown Estate assets 24 Annual report (1) A manager of one or more Scottish Crown Estate assets must prepare in respect of each financial year a report on its management of the assets during that year. (2) The report must, in particular, include an assessment of how the manager’s activities 5 during the financial year have contributed to the meeting of its objectives for that year. (3) For the purposes of subsection (2), a manager’s objectives for the financial year are its objectives as set out in a plan prepared under section 22(1) for a period which includes all or part of that year. (4) The report must include a list of any directions given to the manager, or revised or 10 revoked, during the financial year by— (a) the Scottish Ministers under section 35(1), (b) the Secretary of State under the Crown Estate Transfer...
Last updated:
1 October 2025
SPBill75FMS062025accessible
Digital assets are often recorded on and transferred through distributed ledger technology, such as a blockchain.
