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Committee reports Date published: 15 January 2026

Stage 1 Report on the Digital Assets (Scotland) Bill - Sections 3 and 5 - Presumption of ownership and Exclusive control: meaning and presumption

A person controls an asset if they can initiate a transfer or divestiture transaction (a transaction which means no one can transact with the asset in the future).  
Committee reports Date published: 22 September 2023

Report on the Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 [draft] - Annexe A - Extracts from the Minutes of Finance and Public Administration Committee Meetings

Subordinate legislation: Tom Arthur (Minister for Community Wealth and Public Finance) moved— S6M-09584—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 [draft] be approved.
Committee reports Date published: 30 May 2023

Delegated Powers and Law Reform Committee Annual Report 2022-23 - Bills

Over the reporting period, the Committee considered and reported on 10 bills at Stage 1: Moveable Transactions (Scotland) Bill Patient Safety Commissioner for Scotland Bill Stage 1 Report on the Moveable Transactions (Scotland) Bill Disabled Children and Young People (Transitions to Adulthood) (Scotland) Bill Bail and Release from Custody (Scotland) Bill Trusts and Succession (Scotland) Bill Budget (Scotland) (No.2) Bill National Care Service (Scotland) Bill Charities (Regulation and Administration) (Scotland) Bill Children (Care and Justice) (Scotland) Bill The Committee also considered and reported on four bills after Stage 2: Good Food Nation (Scotland) Bill Fireworks and Pyrotechnic Articles (Scotland) Bill Coronavirus (Recovery and Reform) (Scotland) Bill Delegated powers provisions in the Moveable Transactions (Scotland) Bill
SPICe briefings Date published: 13 December 2021

Scottish Budget 2022-23 - Land and Buildings Transaction Tax

Land and Buildings Transaction Tax Land and Buildings Transaction Tax (LBTT) has been devolved to the Scottish Parliament since April 2015 and replaced UK Stamp Duty Land Tax.
SPICe briefings Date published: 9 April 2018

Social Security (Scotland) Bill: Consideration prior to Stage 3 - Annexe 1 - Committee recommendations at Stage 1 and Scottish Government responses

(para 94)Amendments would be brought forward at Stage 2 "to apply a form of super-affirmative procedure to regulations made under part 2 of the bill."
Questions and Answers Date answered: 6 May 2022

S6W-08122

Ensuring the wellbeing and safety of those arriving from Ukraine, who are overwhelmingly women and children is critical. That is why under the super sponsor scheme, and as outlined in the Super Sponsor Scheme and Homes for Ukraine guidance for local authorities , sponsors and members of their household aged over 16...
Last updated: 12 January 2026

20260112_ssitracker

Please note that there may be a delay (of up to three days) between an instrument being laid before the Parliament and being published on the website. Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 ...
Last updated: 12 January 2026

20250112_ssitracker

Please note that there may be a delay (of up to three days) between an instrument being laid before the Parliament and being published on the website. Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 ...
SPICe briefings Date published: 18 November 2025

Digital Assets (Scotland) Bill - Other important terms and concepts

Blockchain - the primary current technology for creating an immutable record of digital transactions, which then makes them rivalrous.
Committee reports Date published: 23 February 2021

Report on Scottish Government Budget 2021-22 - Financial Transactions (FTs)

Net financial transactions (after adjusting for receipts) total £408 million.

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