This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
This Outturn Report contains information on Income Tax, Land and Buildings Transaction Tax, Scottish Landfill Tax, Social Security benefits expenditure, borrowing levels and the operation of the Scotland Reserve.
The different procedures are:
affirmative
negative
no procedure or laid only
provisional affirmative
super-affirmative
Current secondary legislation is listed in the SSI tracker.
The Committee also considered two advance drafts of instruments laid by the Scottish Government for consultation under “super-affirmative” procedures, and two documents for parliamentary control laid by the Scottish Government.
Questions and Answers
Date answered:
21 April 2023
To ask the Scottish Government whether it plans to resume the Super Sponsor Scheme for Ukrainian refugees, and, if this is the case, when this will take place.
Where an additional requirement is added to the affirmative procedure in this way, it is sometimes referred to as super-affirmative procedure. Reason for taking power 8.
Common Framework on Late Payment (commercial transactions)
The Common Framework on Late Payment (commercial transactions) ("the framework") has reached phase four and has, as such, been received by the Scottish Parliament for scrutiny.
Questions and Answers
Date answered:
20 August 2024
Introduction
At our meeting on 17 January 2023, the Committee considered the following item of subordinate legislation:
The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.)
SB 26-02i
Scottish Budget 26-27: Taxes Infographic
This infographic looks at the Scottish Fiscal Commission's forecasts for Income Tax, Non-Domestic Rates, Land and Buildings Transaction Tax, Scottish Landfill Tax and Scottish Aggregates Tax.