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Committee reports
Date published:
29 January 2025
Budget Scrutiny 2025-26 - Employer National Insurance Contributions
The Scottish Government estimates that the policy will cost between £520m and £580m in 2025-26 for directly employed public sector employees in Scotland’s devolved public sector, with a central estimate of £550m.
Committee reports
Date published:
10 January 2025
Subordinate Legislation: The Land and Buildings Transaction Tax (Additional Amount: Transactions relating to second homes etc.) (Scotland) Amendment Order 2024 - The draft Order
The SFC forecasts that this increase will raise an additional £32 million in 2025-26.
As a provisional affirmative Order, this SSI came into force on 5 December 2024.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Section 8(2) - Proposed Section 78A(5)(d) Exemptions
For example, a representative of the Scottish Retail Consortium said mouldy clothing would not be appropriate for resale and should be recycled instead.iiNet Zero, Energy and Transport Committee. Official Report, 26 September 2023, col 19 and written submission Scottish Retail Consortium.
Committee reports
Date published:
28 February 2024
Stage 1 Report on the Circular Economy (Scotland) Bill - Section 8 - Restrictions on the disposal of unsold consumer goods
Respondents stressed the importance of requirements feeding back into business practices to influence stock management and product design, and avoid overproduction of good or disposal routes such as as charities being flooded with unwanted goods creating a financial burden.vNet Zero, Energy and Transport Committee. Official Report, 26 September 2023, col 14...
Committee reports
Date published:
28 April 2023
Stage 1 Report on the Charities (Regulation and Administration) (Scotland) Bill - Communicating legislative changes
Official Report, 16 March 2023, Col 26.
Alzheimer Scotland felt the regulator must lead by example—
It is important that openness and transparency not only come from the third sector towards OSCR but are reflected back the way and that the openness and transparency start from OSCR and work their way down from there.iSocial Justice and Social Security Commit...
Petitions
Petition published:
3 April 2023
Extend the period that specialist perinatal mental health support is made available beyond one year
Official Report of Meeting 24 September 2025
Update from Cabinet Secretary for Health and Social Care, 30 October 2025
26 November 2025: The Committee agreed to close the petition under Rule 15.7 of Standing Orders.
SPICe briefings
Date published:
19 December 2022
Budget 2023-24 - Land and buildings transaction tax
Prices are expected to begin to rise again once the economy exits recession in 2025-26.
Figure 11 below sets out the forecasts for revenues from LBTT:
Figure 11: Forecast income from Land and buildings transaction taxScottish Fiscal Commission
SPICe briefings
Date published:
10 October 2022
National Care Service (Scotland) Bill - Rights to breaks from caring
In the early years of implementation, costs are expected to be £8-13 million in 2025-26 and £16-27 million in 2026-27. However, by 2034-35, costs are expected to have increased ten-fold to between £82 million and £133 million.
Petitions
Petition published:
26 September 2022
Backdate council tax discounts for dementia to the date of GP certification
Official Report of Meeting 19 March 2025
26 November 2025: The Committee agreed to close the petition under Rule 15.7 of Standing Orders.
Committee reports
Date published:
16 December 2021
Subordinate Legislation Considered by the COVID-19 Recovery Committee on 16 December 2021 - The Health Protection (Coronavirus) (International Travel and Operator Liability) (Scotland) Amendment (No. 8) Regulations 2021 (SSI 2021/440)
However, due to the urgency with which the changes have been made, interim measures will be in place from 11.59 a.m. on 26 November 2021 until 04:00 a.m. on 27 November 2021.
