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SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Research methodology
Desk-based review
The evidence and policy review began with tracing the principles from their first expression in a Revenue Scotland Framework in 2015, through to their formalisation in the Framework for Tax (2021) to their most current form in Scotland's Tax Strategy: Building on our Tax Principles(2024).
Committee reports
Date published:
5 March 2026
Legislative Consent Memorandum and supplementary Legislative Consent Memorandum for the Railways Bill (UK Parliament legislation) - Introduction
The LCM is also being considered in terms of the Committee’s wider remit contained in Rule 6.11.1(d) of the Standing Orders which provides that the remit of the Committee includes considering whether any proposed delegated powers in particular Bills or other legislation should be expressed as a power to make subordinate legislation.
Committee reports
Date published:
16 January 2026
Inquiry into the harm caused by substance misuse in Scottish Prisons - Key themes and findings from our inquiry
Lived-experience contributors described the difference it made when staff spoke to them as people rather than “prisoners with problems”. Families likewise expressed that when communication was respectful and empathetic, stigma reduced and trust increased.
Committee reports
Date published:
19 December 2025
Stage 1 report on the Wellbeing and Sustainable Development (Scotland) Bill - Proposal for a Scottish Government Bill
In correspondence to the Committee, Richard Lochhead MSP, Minister for Business and Employment confirmed that the Scottish Government decided not to proceed with legislation at the time “due to the viability of non-legislative approaches, notably the NPF, which is Scotland’s national wellbeing framework and an expression of our commitment to the UN Sustaina...
Committees
Last updated:
9 October 2025
Children (Withdrawal from Religious Education and Amendment of UNCRC Compatibility Duty) (Scotland) Bill - Financial Memorandum
It also gives the child the chance to express their views. Where the child’s views are different from the parent’s views, the school would have to follow the child’s wishes.
SPICe briefings
Date published:
9 September 2025
Restraint and Seclusion in Schools (Scotland) Bill - Policy developments and discussions
The 5th periodic report of the Committee on the Rights of the Child also expressed concern over the use of "isolation rooms" and recommended that their use be ceased in the UK.
News
Published:
13 August 2025
Scottish Parliament's Presiding Officer pays tribute to the late Rt Hon Sir George Reid
On his passing, the Rt Hon Alison Johnstone MSP, Presiding Officer of the Scottish Parliament, said:
“On behalf of all at the Scottish Parliament, I express our deepest sadness at the death of our second Presiding Officer, the Rt Hon Sir George Reid.
Committee reports
Date published:
16 May 2025
UK-EU Trade and Cooperation Agreement: trade in services, youth mobility, and touring artists; and opportunities to improve the UK-EU trading relationship - Article 145 - Transparency Requirements
A number of their members and firms “have expressed some concern that it is still not always clear what is and is not permissible under the current arrangements” and “there is still clearly room for improving the information provided by member states about what is allowed in each country."
SPICe briefings
Date published:
12 March 2025
Scottish Parliament (Recall and Removal of Members) Bill - Parliamentary-sanction ground
Section 2(2) provides that the minimum period is 10 sitting days or 14 calendar days (where a sanction is not expressed in sitting days).
The Standing Orders explain what constitutes a 'sitting day'.
Committee reports
Date published:
11 March 2025
Stage 1 report - Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill - Conclusions and recommendations
While many organisations supported making the current temporary powers permanent, there were two broad concerns expressed about the proposal.
First, many organisations took the view that a national jurisdiction for custody cases would, in practice, need to involve the use of a virtual custody court, though this is not specifically provided for in the Bill.
