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SPICe briefings
Date published:
6 October 2026
History of fiscal devolution: taxes, reliefs and policy issues for Session 7 - Council Tax
The Scottish Government's Provisional Outturn and Budget Estimates (POBE) publication shows that, in 2026-27, Council Tax will likely bring in £3.5 billion for Scotland's councils, an estimated 19% of total local government general funding1Scottish Government. (2026). Local Government 2025-26 Provisional Outturn and 2026-27 Budget Estimates.
Committee reports
Date published:
23 March 2026
Social Justice and Social Security Committee Session 6 Legacy Report - Budget scrutiny
The Committee’s report noted that a key issue raised by stakeholders was the importance of meeting people's essential needs.Budget Scrutiny 2024-25
2025-26: Members scrutinised third sector funding principles and noted the Scottish Government’s acknowledgement that improvement was needed in this area.
Committee reports
Date published:
6 March 2026
Net Zero, Energy and Transport Committee report on the Public Services Reform (Scottish Water) Order 2026 (draft) - Introduction
This was done to comply with the requirements set out in sections 26 and 27 of the Public Services Reform (Scotland) Act 2010.
Committee reports
Date published:
5 February 2026
Report on the Scottish Budget 2026-27 - Scottish Parliamentary staff pay and related costs
Staff related costs amount to £0.9 million, an increase of £0.1 million (10%) on the 2025-26 budget.
The bid maintains the current vacancy gap assumption of 5%, valued at around £2.3 million.
Committee reports
Date published:
19 January 2026
Audit Scotland Budget Proposal for 2026/27 - Introduction
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In line with recommendations in our Report on Audit Scotland’s Budget Proposal 2024/254Scottish Commission for Public Audit. (2024, January 26). Audit Scotland Budget Proposal for 2024/25.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Section 9(4) - Proposed Section 87A(1)(b) - Environmental good causes
They told us this allows businesses the flexibility to use proceeds on a wide range of initiatives ranging from public health to education.iiNet Zero, Energy and Transport Committee. Official Report, 26 September 2023, col 21 and written submissions from Scottish Retail Consortium.
Committee reports
Date published:
25 May 2023
Annual Report of the Social Justice and Social Security Committee 2022-23 - Low income and debt problems
The Scottish Government responded to the Committee's report on 21 September 2022, and the UK Government responded on 26 January 2023. A debate on this issue took place in the Chamber on 1 November 2022.
Committee reports
Date published:
28 January 2022
Subordinate Legislation:The Redress for Survivors (Historical Child Abuse in Care) (Reconsideration and Review of Determinations) (Scotland) Regulations 2022
Education, Children and Young People Committee
At its meeting on 26 January 2022 the Committee considered the The Redress for Survivors (Historical Child Abuse in Care) (Reconsideration and Review of Determinations) (Scotland) Regulations 2022.
Committee reports
Date published:
20 December 2020
Stage 1 Report on United Nations Convention on the Rights of the Child (Incorporation) (Scotland) Bill - Access to advocacy services
He said, “it came up time and time again that children and young people need support and advocacy to enable them to access their rights”.iiThe Equalities and Human Rights Committee, 26 November 2020, Official Report Col 29.
SPICe briefings
Date published:
8 September 2020
Common Frameworks - The European Union (Withdrawal) Act 2018 and common frameworks
The European Union (Withdrawal) Act and Common Frameworks - 26 December 2019 to 25 March 2020. Retrieved from <a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/886372/TheEuropeanUnion-Withdrawal-ActAndCommonFrameworks.pdf" target="_blank">https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/886372/TheEuropeanUnion-Withdrawal-ActAndCommonFrameworks.pdf</a> [accessed 26 August 2020]
