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Committee reports
Date published:
7 November 2024
Report on Pre-Budget Scrutiny 2025-26 - Managing Scotland's Public Finances: A Strategic Approach - Economic and fiscal context
The biggest single tax rise was the change to employer national insurance contributions, which raises around £26 billion next year. The OBR “assume that firms pass on most but not all of their higher tax costs to employees”.
Committee reports
Date published:
8 November 2023
Net Zero, Energy and Transport Committee report on the Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2023 [draft]
Consideration by the Delegated Powers and Law Reform (DPLR) Committee
At its meeting on 26 September 2023, the DPLR Committee considered the instrument and determined that it did not need to draw the attention of the Parliament to the instrument on any grounds within its remit.
SPICe briefings
Date published:
31 August 2023
The Welfare of Dogs (Scotland) Bill - Background to the Bill
Microchipping, licensing).
26% of UK dog owners knew that puppies should be sold from the place they are bred.
SPICe briefings
Date published:
5 September 2019
Female Genital Mutilation (Protection and Guidance) (Scotland) Bill - Offence of failure to protect from FGM
Offence of failure to protect from FGM
Section 72 of the Serious Crime Act 2015 created a new offence in England, Wales and Northern Ireland of failing to protect a girl under the age of 16 from the risk of FGM.
SPICe briefings
Date published:
24 January 2019
Immigration policy - the countdown to Brexit - Labour Market
Retrieved from <a href="https://www.cipd.co.uk/knowledge/work/trends/labour-market-outlook" target="_blank">https://www.cipd.co.uk/knowledge/work/trends/labour-market-outlook</a> [accessed 12 December 2018] Similarly, ManpowerGroup’s latest Employment Outlook Survey, published in December 2018, found that there is evidence of a ‘leaking bucket’, whereby “employers are hiring to plug leaks in the workforce rather than to grow.”4Personnel Today. (2018, December 11).
Committee reports
Date published:
11 March 2026
Instruments considered by the Delegated Powers and Law Reform Committee during the third quarter of the Parliamentary Year 2025-26 - Introduction
Introduction
The purpose of this report is to provide a record of the Committee’s scrutiny of instruments and documents (Scottish Statutory Instruments (SSIs), UK Statutory Instruments (SIs) subject to joint procedure in the Scottish Parliament and documents subject to Parliamentary control) during the third quarter of the parliamentary year in 2025-26, covering the period 18 November 2025 to 26 January 2026.
SPICe briefings
Date published:
16 December 2025
Scottish Parliament Statistics 2024-2025 - Victims, Witnesses, and Justice Reform (Scotland) Bill
Victims, Witnesses, and Justice Reform (Scotland) Bill
SP Bill number26Type of BillGLength of Bill (no. of pages in the Bill excluding contents pages and back sheets)60Date introduced25 Apr 23Preliminary discussions in committeeLead committee appointedStage 1 discussions in lead committeeStage 1 discussions in other committeesStage 1 report ref.Stage 1 plenary debatePreliminary discussions in committee prior to Stage 2CJ 4 Dec 24CJ 11 Dec 24CJ 26...
Committee reports
Date published:
24 January 2025
Audit Scotland Budget Proposal for 2025/26 - Background
Background
In our Report on Audit Scotland’s Budget Proposal 2024/25, the Commission concluded that, “in future years, we expect to see more evidence from Audit Scotland on how it has undertaken to achieve efficiency savings and avoid underspends”.1Scottish Commission for Public Audit. (2024, January 26). Audit Scotland Budget Proposal for 2024/25.
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Portfolio allocations
Figure 3 below shows resource allocations to portfolios for 2025-26 and how they differ from the ABR when the internal transfers from, for example health to local government, are excluded from the 2024-25 baseline.
Committees
Published:
26 April 2024
Audit Scotland: Budget Savings, April 2024
Audit Scotland Budget savings - correspondence from the Chair to Auditor General for Scotland and Chair Audit Scotland, 26 April 2024.
