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Committee reports
Date published:
29 January 2025
Budget Scrutiny 2025-26 - Prevention
Prevention
In our pre-budget 2025-26 report1Scottish Parliament. (2024).
SPICe briefings
Date published:
16 January 2026
Scottish Budget 2026-27 - The commitment to ensure most Scottish taxpayers pay less income tax than they would in the rest of the UK
This update suggested that someone earning an income of £30,318 or above would pay more income tax in Scotland than they would elsewhere in the UK. According to the SFC, in 2025-26 this is expected to be 49.1% of Scottish taxpayers, so the commitment was still met for 2025-26 based on this update.
Committee reports
Date published:
6 February 2019
Social Security and In-Work Poverty - Digital first approach
Social Security Committee 08 November 2018, Denise Horsfall, contrib. 26, http://www.scottish.parliament.uk/parliamentarybusiness/report.aspx?
Committee reports
Date published:
22 May 2017
Hidden Lives - New Beginnings: Destitution, asylum and insecure immigration status in Scotland - Advocacy support
She advised having to change what they hoped to do with people in terms of psychological therapy, because they were firefighting, doing advocacy, practical problem solving and safety planning.5The Scottish Parliament, Equalities and Human Rights Committee. (2017, March 23). Official Report, Col 26.
Olivia NdotiOlivia Ndoti told us of her experience of destitution while pregnant and as a new mother and about how she had to struggle to get support for her son.6The Scottish Parliament, Equalities and Human Rights Committee. (2017, March 30).
Committee reports
Date published:
19 March 2026
Legacy report of the Finance and Public Administration Committee, Session 6 - Scotland's approach to taxation
The Budget 2026-27 includes plans for new council tax bands for properties with a 2026 market value above £1 million, to be introduced in 2028.
Committee reports
Date published:
24 January 2025
Audit Scotland Budget Proposal for 2025/26 - Audit modernisation project
Audit Scotland states that “we do not expect headline costs to change for 2025/26 and this will be managed robustly by Audit Scotland with oversight of the Board”.
Committee reports
Date published:
11 July 2022
Report on inquiry into energy price rises - UK Government actions
News story - Millions of most vulnerable households will receive £1,200 of help with cost of living - 26 May 2022.
SPICe briefings
Date published:
16 April 2019
The expansion of early learning and childcare - Childminders
Retrieved from <a href="http://www.careinspectorate.com/images/documents/4680/Early%20Learning%20and%20Childcare%20Stats%202017.pdf" target="_blank">http://www.careinspectorate.com/images/documents/4680/Early%20Learning%20and%20Childcare%20Stats%202017.pdf</a> [accessed 26 November 2018] The Care Inspectorate attributes this reduction to a fall in the number of new childminders registering.
Last updated:
5 December 2024
Budget_CabSecFLGToConvener_4Dec24
Given the forthcoming UK Government spending review, and included in the MTFS) alongside the MTFS next year, we are not updating multiyear spending projections at the 2025-26 Budget where possible, as well 2025-26 Scottish Budget. as the latest projected 2024-25 spend, to aid scrutiny and transparency. 1 Scottish Government Response to the Finance and Public Administration Pre-Budget Scrutiny Report on 2025-26 Scottish Budget Topic Paragraph FPAC Recommendation Government Response Context for 17 The Committee considers that the Scottish The Committee’s interest in this is understood.
Last updated:
11 March 2026
PB_26_Paper046
The Committee’s report will be published 28 February 2026 and available on the Committee report site here. PB/S6/26/046 Social Security Up-rating (Scotland) Order 2026 (SSI 2026/Draft) 26.
