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Last updated: 13 October 2025

MinisterPFToConvener_24Sep25

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.
Bills and laws Last updated: 19 February 2025

About secondary legislation

The different procedures are: affirmative negative no procedure or laid only provisional affirmative super-affirmative Current secondary legislation is listed in the SSI tracker.
Committee reports Date published: 6 January 2026

Instruments considered by the Delegated Powers and Law Reform Committee during the second quarter of the Parliamentary Year 2025-26 - Overview and analysis

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

S6W-16282

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.
Last updated: 12 June 2024

SPBill31ADPMS062024accessible

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.
SPICe briefings Date published: 9 February 2022

Late Payment (commercial transactions) Framework - Common Framework on Late Payment (commercial transactions)

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

S6W-29192

Someone using a flexipass on the same journey will pay £4.85 for a return journey. Super off-peak tickets will also be reintroduced.
Committee reports Date published: 23 January 2023

Subordinate Legislation: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 - Introduction

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.)
SPICe briefings Date published: 14 January 2026

Scottish Budget 26-27: Taxes Infographic

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.
SPICe briefings Date published: 8 September 2022

Moveable Transactions (Scotland) Bill - The operation of the Register of Statutory Pledges

This is discussed at paragraphs 143 to 146 of the Policy Memorandum1Moveable Transactions (Scotland) Bill - Policy Memorandum. (2022).

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