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Last updated: 27 October 2023

SPCB 2023 Paper 58

Depending on the category of loss, this authorisation varies between up to £1,000 per transaction for cash, bookkeeping and stores losses, to up to £10,000 per transaction for the remaining categories of loss. 4.
Last updated: 6 October 2023

20230926 minute

. • That the Parliament agrees that the Land and Buildings Transaction Tax (Green Freeports Relief) (Scotland) Order 2023 (SSI 2023/Draft) be approved. 6.
Last updated: 7 June 2023

Response from SG on Electronic Trade Documents Bill

NEIL GRAY 1 At the end of the UK EU transition period, eIDAS was incorporated into domestic law (with some amendments) by operation of the European Union (Withdrawal) Act 2018, s 3(1), and the amendments contained in the Electronic Identification and Trust Services for Electronic Transactions (Amendment etc.) (EU Exit) Regulations 2019, SI 2019 No 89.
Official Report Meeting date: 23 November 2022

Meeting of the Parliament 23 November 2022

The inquiry will provide information and updates on its website at www.covid19inquiry.scot as it progresses and as the chair considers appropriate.
Official Report Meeting date: 23 November 2022

Meeting of the Parliament 23 November 2022

The inquiry will provide information and updates on its website at www.covid19inquiry.scot as it progresses and as the chair considers appropriate.
Official Report Meeting date: 16 January 2025

Standards, Procedures and Public Appointments Committee 16 January 2025

I presume that they assessed how user friendly the system was for people. It is all very well being super technical but, if people do not understand the website or cannot access it, that is a problem.
Last updated: 21 January 2025

Correspondence from Professor of Political Philosophy at the University of Glasgow and PCADS Policy

Relatedly, it is sometimes worried that assisted dying laws lead to people 10 with disabilities being manipulated or pressured into choosing to die. 4 e.g. Bickenbach, J. (1998) ‘Disability and life-ending decisions’.
Last updated: 16 January 2025

Correspondence from Professor of Political Philosophy at the University of Glasgow and PCADS Policy

Relatedly, it is sometimes worried that assisted dying laws lead to people 10 with disabilities being manipulated or pressured into choosing to die. 4 e.g. Bickenbach, J. (1998) ‘Disability and life-ending decisions’.
SPICe briefings Date published: 14 January 2026

Scottish Budget 26-27: Taxes Infographic - Data

Data Table 1: Scottish Fiscal Commission's forecasts for 2026-27TaxAmountNSND Income Tax£21,508mNon-Domestic Rates£3,387mLands and Buildings Transaction Tax (LBTT)£1,049mScottish Aggregates Tax£42mScottish Landfill Tax£27mSFC Tax Forecast 2026-27£26,013mSource: Scottish Government Budget 2026-27Table 2: Scottish Income Tax 2026-27Taxable incomeBandTax rateUp to £12,570Personal Allowance (reserved)0%£12,571 to £16,537Starter19%£16,538 to £29,526Basic20%£29,527 to £43,662Intermediate21%£43,663 to £75,000Higher42%£75,001 to £125,140Advanced45%Above £125,140Top48%Source: Scottish Government Budget 2026-27Table 3: RUK Income Tax 2026-27Taxable incomeBandTax rateUp to £12,570Personal Allowance0%£12,571 to £50,270Basic20%£50,271 to £125,140Higher40%Over £125,140Additional45%Source: UK Government Income Tax RatesTable 4: Residential property tax: Land Buildings Transaction Tax (LBTT)Purchase priceLBTT rateUp to £145,0000%£145,001 to £250,0002%£250,001 to £325,0005%£325,001 to £750,00010%Over £750,00012%Source: Scottish Government Budget 2026-27Table 5: Residential property tax: Stamp Duty Land Tax (SDLT)Purchase priceSDLT rateUp to £125,0000%£125,001 to £250,0002%£250,001 to £925,0005%£925,001 to £1,500,00010%Over £1,500,00012%Source: UK Government Residential Property Rates
Committee reports Date published: 29 May 2018

Subordinate legislation considered by the Delegated Powers and Law Reform Committee on 29 May 2018

No points raised Economy, Jobs and Fair Work Late Payment of Commercial Debts (Scotland) Amendment Regulations 2018 (SSI 2018/160) Environment, Climate Change and Land Reform Code of Practice on Litter and Refuse (Scotland) 2018 (SG/2018/81) Finance and Constitution Land and Buildings Transaction Tax (Group Relief Modification) (Scotland) Order 2018 [draft] Land and Buildings Transaction Tax (First-Time Buyer Relief) (Scotland) Order 2018 [draft] Justice Courts Reform (Scotland) Act 2014 (Regulation of Fees) (Specified Persons) Order 2018 (SSI 2018/158) Rural Economy and Connectivity Seed (Fees) (Scotland) Regulations 2018 (SSI 2018/152) Traffic Signs Amendment (Scotland) Regulations and General Directions 2018 (SSI 2018/161))

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