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Committee reports
Date published:
25 March 2026
Legacy Report of the Local Government, Housing and Planning Committee, Session 6 - Non-domestic rates
Scottish Budget 2026-27. SPICe Briefing SB 26-04
The Committee has considered subordinate legislation in the last few weeks of the Session on relief measures.
Committee reports
Date published:
15 January 2026
Stage 1 Report on the Digital Assets (Scotland) Bill - Oral evidence (and associated submissions and correspondence)
Oral evidence (and associated submissions and correspondence)
Faculty of Advocates
Official Report (Wednesday 03 December 2025)
Written Submission
Professor David Fox
Official Report (Wednesday 26 November 2025)
Written Submission
Jamie Gray
Official Report (Wednesday 03 December 2025)
Lord Patrick Hodge
Official Report (Wednesday 26 November 2025)
Additional Written Submission
Law Society of Scotland
Official Report (Wednesday 03 December 2025)
Written Submission
Greg McLardie
Official Report (Wednesday 10 December 2025)
Written Submission
Additional Written Submission
Minister for Business and Employment
Official Report (Wednesday 17 December 2025)
Dr Hamish Patrick
Official Report (Wednesday 03 December 2025)
Written Submission
Additional Written Submission
Professor Jill Robbie
Official Report (Wednesday 10 December 2025)
Written Submission
Professor Burkhard Schafer
Official Report (Wednesday 10 December 2025)
Scottish Centre of Excellence in Digital Trust and DLT
Official Report (Wednesday 03 December 2025)
Written Submission
Professor Burcu Yüksel Ripley
Official Report (Wednesday 03 December 2025)
Written Submission
Additional written submission 19 December 2025
Additional written submission 22 December 2025
SPICe briefings
Date published:
20 December 2024
Local government finance: Budget 2025-26 and provisional allocations to local authorities - Local government revenue per head by local authority
A PREVIOUS VERSION OF THIS BRIEFING INCLUDED AN INCORRECT TABLE - this has been updated (27 February 2025)
Table 13: Per head revenue allocation 2025-26 provisional figuresLocal authority2025-26 Provisional (£m)Population (2023)Per head (£)Shetland Islands118.91623,000 5,170Orkney Islands105.99422,000 4,8...
SPICe briefings
Date published:
31 August 2023
The Welfare of Dogs (Scotland) Bill - The Animal Health and Welfare (Scotland) Act 2006
This is discussed further in later sections of this briefing.
Section 26 provides that Scottish Ministers may by regulations make provision to secure the welfare of animals (and their offspring) for which a person is responsible.
SPICe briefings
Date published:
8 September 2020
Common Frameworks - Phase three
The European Union (Withdrawal) Act and Common Frameworks - 26 December 2019 to 25 March 2020. Retrieved from https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/886372/TheEuropeanUnion-Withdrawal-ActAndCommonFrameworks.pdf [accessed 26 August 2020]The precise form that the...
Committee reports
Date published:
12 March 2019
The Jurisdiction and Judgments (Family, Civil Partnership and Marriage (Same Sex Couples)) (EU Exit) (Scotland) (Amendment etc.) Regulations 2019 - Consideration by the Delegated Powers and Law Reform Committee
In response to this issue, the Scottish Government wroteiiLetter from the Minister for Community Safety, 26 February 2019: https://www.parliament.scot/S5_JusticeCommittee/General%20Documents/20190226MfCStoMM-JurisdictionAndJudgmentsSSI.pdf to the Justice Committee on 26 February 2019.
SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update - Tax avoidance/evasion
Retrieved from <a href="https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635587/HMRC_Annual_Report_and_Accounts_2016-17_web_.pdf" target="_blank">https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635587/HMRC_Annual_Report_and_Accounts_2016-17_web_.pdf</a> [accessed 26 November 2017]
Failure to mai...
Last updated:
5 February 2026
EU Law Tracker Number 6
Columns 3 and 4 provide links to the relevant EU act and the latest consolidated version of it where applicable; consolidated versions of EU acts incorporate any revisions or updates made.
Committee reports
Date published:
5 November 2021
Legislative Consent Memorandum: delegated powers relevant to Scotland in the Animal Welfare (Kept Animals) Bill
The LCM states that there are no powers available to Scottish Ministers under any other Acts to do this.
Regulations made under section 26 of the Animal Health and Welfare (Scotland) Act 2006 as amended by clause 44 are subject to the affirmative procedure.
Last updated:
30 August 2024
Pre Budget Scrutiny COSLA Solace and CIPFA Directors of Finance
What level of capital grants do local authorities need in 2025-26 to ensure their capital priorities and pre-existing commitments are met?
