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Official Report
Meeting date:
26 January 2021
Justice Committee 26 January 2021
Section 24 agreed to. Sections 25 and 26 agreed to. After section 26 Amendment 25 not moved.
Last updated:
11 June 2024
SPBill38AS062024
C HAPTER 6 R EVIEWS AND APPEALS 48 Reviews and appeals of decisions of Revenue Scotland 30 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 233(1) (appealable decisions), after paragraph (i) insert— “(j) a decision in relation to the extent of any person’s entitlement to any tax credit or to a repayment in respect of a tax credit under section 15 of the AT(S) Act 2024, and the extent of any liability of Revenue 35 Scotland to pay interest on any amount, 31 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 7—Interpretation (k) a decision in relation to whether or not any person is required to have a tax representative by virtue of any regulations under section 26...
Last updated:
14 November 2023
SPBill38S062023
Scottish aggregates tax Return under regulations made under section 23 of the AT(S) Act 2024.”, (b) in subsection (6), after “item 2” insert “or 3”. (3) In the italic heading before section 164, after “Scottish landfill tax” insert “and Scottish 20 aggregates tax”. (4) In section 164 (Scottish landfill tax: first penalty for failure to make return), in subsection (1), after “item 2” insert “or 3”. (5) The section title of section 164 becomes “Scottish landfill tax and Scottish aggregates tax: first penalty for failure to make return”. 25 (6) The section title of section 165 becomes “Scottish landfill tax and Scottish aggregates tax: multiple failures to make return”. (7) The section title of section 166 becomes “Scottish landfill tax and Scottish aggregates tax: 6 month penalty for failure to make return”. (8) In section 167 (Scottish landfill tax: 12 month penalty for failure to make return), in 30 the section title, after “Scottish landfill tax” insert “and Scottish aggregates tax”. 39 Failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 168 (penalty for failure to pay tax)— (a) in subsection (1), at the end of the table insert— 26...
Last updated:
12 January 2026
Crofting Bill PART 1 Stage 1 Report
Given the reassurances from the Registers of Scotland about how it expects to use this power, however, the Committee is content with section 26. I welcome the Committee’s support for section 26 of the Bill.
Last updated:
9 September 2024
BB20240910
Pre-Budget Scrutiny 2025-26 (in private): The Committee will consider the evidence heard under item 2. 5.
Questions and Answers
Date answered:
26 July 2017
S5W-10044
Testing of Ecosystem Health Indicators on SE Web will be undertaken during the summer with a view to their inclusion in September 2017.
Last updated:
7 October 2025
SPCB Annual Report and Accounts 2024-25
We worked with 905 people, 179 organisations and 26 community hosts, involving 43 Members across the eight visits.
Last updated:
7 September 2026
ESS052017R03
Submission Letter from COSLA - 7 December 2016 (125KB pdf) Supplementary information from Audit Scotland on The Role of Education Authorities (184KB pdf) Visit note Note of visit to Newbattle Community High School - Colin Beattie (240KB pdf) Supplementary Correspondence Letter from the Convener to the Director of Education, North Lanarkshire Council - 22 December 2016 (102KB pdf) 26 Education and Skills Committee Scottish Government Draft Budget 2017-18, 3rd Report, 2017 (Session 5) 16th Meeting, 2016 (Session 5) Wednesday 21 December 2016 1.
SPICe briefings
Date published:
15 December 2021
The Scottish Parliament: how the Parliament building shapes the workings of the institution
“The Scottish Parliament: How the Parliament building shapes the workings of the institution” funded by the ESRC Impact Acceleration Account (ES/T501918/1), University of St. Andrews Impact Funding, and the Scottish Parliament Information Centre (SPICe).
Questions and Answers
Date answered:
26 April 2018
S5W-15299
Risk assessments will be regularly reviewed and acted upon including visits to buyers and sellers of razor clams.
