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SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Distributional analysis
Distributional analysis
Chapter 2 of the EFSBS provides an overview of the Scottish Budget 2025-26, drawing on new analytical capabilities developed by the Office of the Chief Economic Adviser (OCEA).
Committee reports
Date published:
6 July 2022
Report on inquiry into Future Parliamentary procedures and practices - Technological changes
There was some phenomenal development by people behind the scenes in Parliaments in the UK and around the world to get these arrangements up and running, but it was only done through pure necessity.
Last updated:
14 March 2024
BB20240315
*S6M-12502 Ivan McKee: Congratulating Glasgow Saints FC and Openreach—That the Parliament congratulates Glasgow Saints FC and Openreach on staging a 24-hour fundraising football match at Soccerworld in Glasgow; understands that this raised more than £7,000 for local causes; welcomes the news that those receiving support include Glasgow's renowned Beatson Cancer Centre, where a player with Glasgow Saints is undergoing treatment; thanks all those who took part in the match, which involved multiple individuals playing several games in the 24-hour period; considers that Glasgow Saints FC provides Glaswegians from many different backgrounds with a safe place to play; understands that players and coaches from various cultural, religious and financial backgrounds, asylum seekers and refugees are included among those in the squad, and commends what it sees as the important ongoing work of Glasgow Saints FC to support causes in its local community.
Committee reports
Date published:
18 March 2026
Legislative Consent Memorandum (LCM) on the Armed Forces Bill - Introduction
Introduction
The Armed Forces Bill Legislative Consent Memorandum (LCM) was lodged by Angela Constance MSP, Cabinet Secretary for Justice and Home Affairs, on 26 February 2026 and referred to the Social Justice and Social Security Committee.
SPICe briefings
Date published:
15 May 2025
Victims, Witnesses, and Justice Reform (Scotland) Bill: Consideration prior to Stage 3 - Stage 2
The issue was raised again at the Committee's meeting on 26 February 20251Scottish Parliament. (2025, February 26).
Last updated:
14 February 2023
BB20220609
(lodged on 26 May 2022) New Support: Maurice Golden* S6M-04563 Murdo Fraser: Praising the Good Behaviour of Rangers Fans in Seville for the Europa League Final (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04561 Tess White: Dogs Trust Home from Home Scheme Arrives in Dundee (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04559 Gillian Mackay: No Tobacco Day 2022 (lodged on 26 May 2022) New Support: Mark Ruskell* S6M-04556 Alexander Stewart: The City of Dunfermline (lodged on 23 May 2022) New Support: Maurice Golden* S6M-04555 Edward Mountain: Ken Bateson’s 100-mile Charity Cycle (lodged on 25 May 2022) New Support: Maurice Golden* Thursday 9 June 2022 18 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan S6M-04550 Evelyn Tweed: Forth Valley Rape Crisis Centre (SCIO) Receives Medium Grants Scotland Funding (lodged on 31 May 2022) New Support: Sharon Dowey* S6M-04538 Brian Whittle: CentreStage Communities Ltd Receives National Lottery Funding (lodged on 25 May 2022) New Support: Maurice Golden* S6M-04530 Clare Adamson: Electrical Safety First Investigation (lodged on 25 May 2022) New Support: Maggie Chapman*, Ariane Burgess* S6M-04522 Sharon Dowey: Scottish Book Trust - Reading is Caring (lodged on 24 May 2022) New Support: Maurice Golden* S6M-04521 Clare Adamson: 20th Anniversary of the Youth Music Initiative (lodged on 31 May 2022) New Support: Sharon Dowey* S6M-04520 Sharon Dowey: International Museum Day 2022 (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04509 Alexander Stewart: Home-Start Clackmannanshire Receives Over £148,000 of National Lottery Community Funding (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04505 Maurice Golden: Maximising the Potential of Scotland's Deposit Return Scheme (lodged on 26 May 2022) New Support: Sharon Dowey* S6M-04500 Miles Briggs: Water of Leith Footpath Reopens (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04499 Edward Mountain: Donald Graham raises £5,500 for Raigmore Urology Centre and Prostate Scotland (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04497 Bill Kidd: National Lottery Community Fund Award to Men Matter Scotland (lodged on 25 May 2022) New Support: Sharon Dowey* S6M-04488 Jamie Halcro Johnston: Expansion of Nc'nean Distillery, Morvern (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04486 Jamie Halcro Johnston: Improved Facilities at Hermaness Hill (lodged on 20 May 2022) Thursday 9 June 2022 19 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan New Support: Maurice Golden* S6M-04484 Meghan Gallacher: Lanarkshire Hospice's Annual Great T-Parties Fundraiser (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04465 Finlay Carson: Stranraer Academy Pupils Brave the Elements to Join Polar Academy (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04417 Alexander Burnett: Simpson Brothers Win National Sport Award (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04410 Jamie Halcro Johnston: NHS Orkney Receive UNICEF Gold Awards (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04409 Jamie Halcro Johnston: Orkney Baby Bank (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04407 Pam Gosal: Congratulating Scottish Universities on Research Excellence Framework 2021 Results (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04406 Liam Kerr: Commending Shell’s Plans to Operate 100,000 Public Charging Points for Electric Vehicles Around the UK by 2030 (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04405 Liam Kerr: Gray and Adams Win the Business of the Year Award and Family Business Award at the Northern Star Business Awards (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04404 Liam Kerr: Commending the Aberdeen Law Project (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04399 Alexander Burnett: Alisha Rees Breaks National 100m Record (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04396 Alexander Burnett: Logie Coldstone and Tarland Primary Plant New Trees for Her Majesty’s Platinum Jubilee (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04395 Alexander Burnett: Maritime Developments Limited Wins Queen’s Award for Enterprise (lodged on 16 May 2022) New Support: Maurice Golden* Thursday 9 June 2022 20 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan S6M-04390 Alexander Stewart: University of Stirling's Outstanding Results in the 2021 Research Excellence Framework (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04385 Meghan Gallacher: Wishaw Walkers Raise Thousands of Pounds Thanks to Kiltwalk (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04384 Meghan Gallacher: Lanarkshire Arts Students Record Music Video in the Big Apple (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04380 Rachael Hamilton: Schools Countryside Day (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04367 Sharon Dowey: Ayr’s William McCann Recognised in Annual Stagecoach Star Awards (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04366 Alexander Stewart: Forth Valley Art Beat (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04353 Meghan Gallacher: John Swinton Appointed as Queen's Chaplain (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04342 Jeremy Balfour: Inclusion Scotland Shortlisted for Charity Climate Award (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04341 Miles Briggs: Coeliac Awareness Week 9 to 15 May 2022 (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04340 Meghan Gallacher: National Childminding Week 2022 (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04327 Meghan Gallacher: Pub Raises over £1,200 for Lanarkshire Charity (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04326 Meghan Gallacher: Medals Haul for Lanark ASC Swimmer (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04325 Meghan Gallacher: Help Needed for New Defibrillators in Lanarkshire (lodged on 11 May 2022) Thursday 9 June 2022 21 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan New Support: Maurice Golden* S6M-04229 Douglas Ross: Forres-based AES Solar Wins Queen's Award (lodged on 12 May 2022) New Support: Maurice Golden* S6M-03064 Christine Grahame: Men Don't Talk (lodged on 07 February 2022) New Support: Maggie Chapman* Thursday 9 June 2022 22 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Questions | Ceistean Oral Questions Portfolio Questions selected for answer on 15 June 2022 Health and Social Care 1.
Last updated:
9 June 2022
BB20220609
(lodged on 26 May 2022) New Support: Maurice Golden* S6M-04563 Murdo Fraser: Praising the Good Behaviour of Rangers Fans in Seville for the Europa League Final (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04561 Tess White: Dogs Trust Home from Home Scheme Arrives in Dundee (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04559 Gillian Mackay: No Tobacco Day 2022 (lodged on 26 May 2022) New Support: Mark Ruskell* S6M-04556 Alexander Stewart: The City of Dunfermline (lodged on 23 May 2022) New Support: Maurice Golden* S6M-04555 Edward Mountain: Ken Bateson’s 100-mile Charity Cycle (lodged on 25 May 2022) New Support: Maurice Golden* Thursday 9 June 2022 18 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan S6M-04550 Evelyn Tweed: Forth Valley Rape Crisis Centre (SCIO) Receives Medium Grants Scotland Funding (lodged on 31 May 2022) New Support: Sharon Dowey* S6M-04538 Brian Whittle: CentreStage Communities Ltd Receives National Lottery Funding (lodged on 25 May 2022) New Support: Maurice Golden* S6M-04530 Clare Adamson: Electrical Safety First Investigation (lodged on 25 May 2022) New Support: Maggie Chapman*, Ariane Burgess* S6M-04522 Sharon Dowey: Scottish Book Trust - Reading is Caring (lodged on 24 May 2022) New Support: Maurice Golden* S6M-04521 Clare Adamson: 20th Anniversary of the Youth Music Initiative (lodged on 31 May 2022) New Support: Sharon Dowey* S6M-04520 Sharon Dowey: International Museum Day 2022 (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04509 Alexander Stewart: Home-Start Clackmannanshire Receives Over £148,000 of National Lottery Community Funding (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04505 Maurice Golden: Maximising the Potential of Scotland's Deposit Return Scheme (lodged on 26 May 2022) New Support: Sharon Dowey* S6M-04500 Miles Briggs: Water of Leith Footpath Reopens (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04499 Edward Mountain: Donald Graham raises £5,500 for Raigmore Urology Centre and Prostate Scotland (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04497 Bill Kidd: National Lottery Community Fund Award to Men Matter Scotland (lodged on 25 May 2022) New Support: Sharon Dowey* S6M-04488 Jamie Halcro Johnston: Expansion of Nc'nean Distillery, Morvern (lodged on 20 May 2022) New Support: Maurice Golden* S6M-04486 Jamie Halcro Johnston: Improved Facilities at Hermaness Hill (lodged on 20 May 2022) Thursday 9 June 2022 19 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan New Support: Maurice Golden* S6M-04484 Meghan Gallacher: Lanarkshire Hospice's Annual Great T-Parties Fundraiser (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04465 Finlay Carson: Stranraer Academy Pupils Brave the Elements to Join Polar Academy (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04417 Alexander Burnett: Simpson Brothers Win National Sport Award (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04410 Jamie Halcro Johnston: NHS Orkney Receive UNICEF Gold Awards (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04409 Jamie Halcro Johnston: Orkney Baby Bank (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04407 Pam Gosal: Congratulating Scottish Universities on Research Excellence Framework 2021 Results (lodged on 26 May 2022) New Support: Maurice Golden* S6M-04406 Liam Kerr: Commending Shell’s Plans to Operate 100,000 Public Charging Points for Electric Vehicles Around the UK by 2030 (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04405 Liam Kerr: Gray and Adams Win the Business of the Year Award and Family Business Award at the Northern Star Business Awards (lodged on 17 May 2022) New Support: Maurice Golden* S6M-04404 Liam Kerr: Commending the Aberdeen Law Project (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04399 Alexander Burnett: Alisha Rees Breaks National 100m Record (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04396 Alexander Burnett: Logie Coldstone and Tarland Primary Plant New Trees for Her Majesty’s Platinum Jubilee (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04395 Alexander Burnett: Maritime Developments Limited Wins Queen’s Award for Enterprise (lodged on 16 May 2022) New Support: Maurice Golden* Thursday 9 June 2022 20 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan S6M-04390 Alexander Stewart: University of Stirling's Outstanding Results in the 2021 Research Excellence Framework (lodged on 19 May 2022) New Support: Maurice Golden* S6M-04385 Meghan Gallacher: Wishaw Walkers Raise Thousands of Pounds Thanks to Kiltwalk (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04384 Meghan Gallacher: Lanarkshire Arts Students Record Music Video in the Big Apple (lodged on 16 May 2022) New Support: Maurice Golden* S6M-04380 Rachael Hamilton: Schools Countryside Day (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04367 Sharon Dowey: Ayr’s William McCann Recognised in Annual Stagecoach Star Awards (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04366 Alexander Stewart: Forth Valley Art Beat (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04353 Meghan Gallacher: John Swinton Appointed as Queen's Chaplain (lodged on 12 May 2022) New Support: Maurice Golden* S6M-04342 Jeremy Balfour: Inclusion Scotland Shortlisted for Charity Climate Award (lodged on 13 May 2022) New Support: Maurice Golden* S6M-04341 Miles Briggs: Coeliac Awareness Week 9 to 15 May 2022 (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04340 Meghan Gallacher: National Childminding Week 2022 (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04327 Meghan Gallacher: Pub Raises over £1,200 for Lanarkshire Charity (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04326 Meghan Gallacher: Medals Haul for Lanark ASC Swimmer (lodged on 11 May 2022) New Support: Maurice Golden* S6M-04325 Meghan Gallacher: Help Needed for New Defibrillators in Lanarkshire (lodged on 11 May 2022) Thursday 9 June 2022 21 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Motions | Gluasadan New Support: Maurice Golden* S6M-04229 Douglas Ross: Forres-based AES Solar Wins Queen's Award (lodged on 12 May 2022) New Support: Maurice Golden* S6M-03064 Christine Grahame: Men Don't Talk (lodged on 07 February 2022) New Support: Maggie Chapman* Thursday 9 June 2022 22 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Questions | Ceistean Thursday 9 June 2022 23 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Questions | Ceistean Oral Questions Portfolio Questions selected for answer on 15 June 2022 Health and Social Care 1.
SPICe briefings
Date published:
6 December 2017
Income Tax in Scotland: 2017 update - Annex 1: Taxable and non-taxable benefits
Retrieved from <a href="https://www.gov.uk/income-tax/taxfree-and-taxable-state-benefits" target="_blank">https://www.gov.uk/income-tax/taxfree-and-taxable-state-benefits</a> [accessed 26 November 2017]
State Pension
Jobseeker’s Allowance
Carer’s Allowance
Employment and Support Allowance (contribution based)
Incapacity Benefit (from the 29th week the recipient gets it)
Bereavement Allowance
pensions paid by the Industrial Death Benefit scheme
Widowed Parent’s Allowance
Widow’s pension
The most common non-taxable state benefits are:1UK Government. (2017).
Committee reports
Date published:
7 November 2024
Report on Pre-Budget Scrutiny 2025-26 - Managing Scotland's Public Finances: A Strategic Approach - Labour market participation and productivity
Finance and Public Administration Committee's pre-budget 2025-26 scrutiny - Managing Scotland's Finances: A Strategic Approach.
Petitions
Petition published:
6 October 2022
Adopt the A832 between Achnasheen and Gorstan as a trunk road
Official Report of Meeting 01 May 2024
Written Submissions
PE1980/A: Transport Scotland submission of 24 October 2022
PE1980/B: Visit Scotland submission of 24 February 2023
PE1980/C: Highland Council submission of 22 May 2023
PE1980/D: Minister for Transport submission of 26 September 2023
PE1980/E: Petitione...
