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SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Summary
Given that the council tax is uniquely placed to improve the overall alignment of the tax system, it is significantly underutilised in realising the Scottish Government’s tax vision.
Any views expressed in this briefing are those of the author or interview participants.
SPICe briefings
Date published:
7 July 2025
Child abduction - The Foreign, Commonwealth & Development Office
This guidance says the FCDO can:
provide advice and help a parent contact the relevant authorities abroad if they have concerns about their child’s welfare
contact the authorities abroad to express its interest in a police, social services, or court case and ask about progress, where appropriate.
Committee reports
Date published:
3 December 2024
Education (Scotland) Bill - Stage 1 Report - Scope of inspection
Scope of inspection
As highlighted in the section, Purpose and approach, Professor Donaldson expressed concern that, without setting out the purpose of inspection, the Bill could focus too much on schools and therefore miss out other learning environments.
Committee reports
Date published:
1 March 2023
Report on the supplementary Legislative Consent Memorandum for the Procurement Bill - Introduction
The Bill is now at committee stage in the House of Commons (second house), following which it will move to report stage, the final amending stage by which the Parliament must express a view.
SPICe briefings
Date published:
31 July 2020
Children (Scotland) Bill: consideration prior to Stage 3 - Child contact centres (section 9)
The Justice Committee supported regulation of contact centres in principle but expressed concerns about the impact of regulation on the ability of contact centres to continue to operate.
SPICe briefings
Date published:
21 November 2019
The Children (Scotland) Bill - Pragmatic - but with complex drafting
Interested individuals and organisations have expressed initial concerns about how accessible the proposed law will be to its users, which include members of the public.1Barnes Macfarlane, L.A. (2019, November 15).
Committee reports
Date published:
1 February 2019
Stage 1 Report on the Human Tissue (Authorisation) (Scotland) Bill - Mandated choice
Under mandated choice, all adults are required to express their preferences regarding organ donation.
Committee reports
Date published:
4 October 2018
Consent notifications considered by the Justice Committee, 2 October 2018 - Justice Committee's Scrutiny
The Committee received submissions from the Law Society of Scotland and Professor Janeen Caruthers, University of Glasgow. The Committee expresses its gratitude to them for their views.
SPICe briefings
Date published:
7 December 2017
Scotland's economic performance - comparative research - Economic output
It reflects the total value of all goods and services produced less the value of goods and services used for intermediate consumption in their production.
Expressing GDP in PPS eliminates differences in price levels between countries.
Committee reports
Date published:
14 September 2017
Complaint against Rachael Hamilton MSP and Jackson Carlaw MSP - Conclusion
Where a committee member wishes to express dissent from a committee report, the member should only make this public once the committee report has been published in order to avoid disclosing the conclusions of a draft report.
