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SPICe briefings
Date published:
5 February 2021
Local Government Finance: Budget 2021-22 and provisional allocations to local authorities
Figure 3 below updates this by showing the change in the local government revenue budget compared to the best comparable figures for the Scottish Government's revenue budget.
Last updated:
2 December 2024
SPBill40AENS062024accessible
Subsection (4) provides that reporting periods will normally be between one and two years, although in exceptional circumstances the Accountant may specify in relation to a judicial factor a reporting period of less than one year.
Last updated:
28 November 2024
SPBill40AENS062024
Subsection (4) provides that reporting periods will normally be between one and two years, although in exceptional circumstances the Accountant may specify in relation to a judicial factor a reporting period of less than one year.
Last updated:
13 June 2023
SPBill31FMS062023accessible
Applying a per capita basis to a French study commissioned by Agence de la Transition Ecologique would give a high-level indication that approximately £300m of unsold goods are generated in Scotland each year, and that the amount of these destroyed via landfill and 3 incineration have a total market value of approximately £22m per year. 14.
Official Report
Meeting date:
7 September 2021
Delegated Powers and Law Reform Committee 07 September 2021
We would all agree that we live in different times compared to the normal political times that we had pre Covid.
Questions and Answers
Date answered:
7 January 2026
S6W-42562
The visit assessed progress since inspections in 2018 and 2019 and included checks on police custody facilities, focusing on treatment, detention conditions, and safeguards.
Questions and Answers
Date answered:
1 April 2025
S6W-35789
To ask the Scottish Government what visits Healthcare Improvement Scotland made to the Skye House mental health unit between 2017 and 2024.
Questions and Answers
Date answered:
17 July 2023
S6W-19734
On 28 January 2022 Angus Robertson visited V&A Dundee in his role as Cabinet Secretary for Constitution, External Affairs and Culture.
Questions and Answers
Date answered:
9 November 2022
S6W-11725
On 9 February 2016, the former Minister for Youth and Women's Employment, Annabelle Ewing MSP, visited the company’s Selkirk office; the former Minister for Business Fair Work and Skills, Jamie Hepburn MSP visited the Selkirk office on 18 October 2018; and the Deputy First Minister visited the Selkirk office on 12 February 2019.
Last updated:
12 March 2024
SPBill28AS062024
Exemptions and rebates 10 Exemptions and rebates (1) The Scottish Ministers may by regulations— 25 (a) specify the cases or circumstances in which the levy (or a sum equivalent to the amount of the levy) is not payable or may be reimbursed, (b) provide for the making of arrangements for the issuing of exemption vouchers to categories of visitors specified in the regulations who may enter into a chargeable transaction, for the purpose of demonstrating the application of circumstances in 30 which a chargeable transaction is not subject to the levy. (1A) Before making regulations under subsection (1), the Scottish Ministers must consult local authorities and such tourist organisations as Ministers consider appropriate. (2) Regulations under subsection (1) are subject to the affirmative procedure. 6 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy P ART 3 I NTRODUCTION AND ADMINISTRATION OF THE LEVY Process 11 Scheme to impose levy 5 (1) A local authority may— (a) introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”), (b) modify a VL scheme, or (c) revoke a VL scheme. 10 (2) A VL scheme may make different provision for different purposes or different areas 1 within the local authority's area. (3) Two or more local authorities may act jointly to make a VL scheme. (4) In those circumstances— (a) they must continue to act jointly in relation to the scheme in all respects, and 15 (b) unless the context requires otherwise, a reference in this Act to— (i) a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly, (ii) the area of a local authority is a reference to the combined areas of those authorities, and 20 (iii) the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area to which the VL scheme applies. 12 Prior consultation on scheme (1) Before introducing or modifying a VL scheme, a local authority must— 25 (a) prepare and publicise— (i) an outline of the proposed scheme or (as the case may be) the scheme as it is proposed to be modified (“the proposal”), (ii) a statement about the objectives of the proposal, including how the authority intends to measure and report on the achievement of those objectives, and 30 (iii) an assessment of the impacts of the proposal in the authority’s area, (b) consult— (i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area, (ia) if any part of the area to which the VL scheme relates has been designated 35 as a National Park, the National Park authority for that Park, and (ii) such other persons as the authority considers likely to be affected by the proposal, 7 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (c) prepare and publicise a report which— (i) summarises the consultation responses received, (ii) states whether or not the authority intends to proceed with the proposal (or the proposal as modified in light of the consultation), and 5 (iii) sets out the authority's reasons for whether or not it intends to proceed. (2) For the purposes of subsection (1)(a)(ii) the objectives must relate to developing, supporting or sustaining facilities or services which are substantially for or used by persons visiting...
