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Committee reports Date published: 29 January 2025

Budget Scrutiny 2025-26 - Overview

Table 1: Scottish Fiscal Commission's forecasts for 2025-26TaxAmountNSND Income Tax£20,477mNon-Domestic Rates£3,052mLand and Buildings Transaction Tax (LBTT)£1,019mScottish Landfill Tax£40mSFC Tax Forecast 2025-26£24,588mSource: Scottish Government Budget 2025-26
SPICe briefings Date published: 6 December 2024

Scottish Budget 2025-26 - Abbreviations

ADT - Airport Departure Tax AME - Anually Managed Expenditure ASHP - Affordable Housing Supply Programme BGA - block grant adjustment (Also, BGAs, for block grant adjustments) BPRG - Budget Process Review Group CEAC - constitution, external affairs and culture (portfolio) COSLA - Convention of Scottish Local Authorities CPI - consumer price index DFM - Deputy First Minister EFSS - Equality and Fairer Scotland Statement EIO - Environmentally-extended Input-Output FT - Financial Transactions...
SPICe briefings Date published: 4 January 2024

Scottish Budget 2024-25 - Abbreviations

ADT - Airport Departure Tax AME - Anually Managed Expenditure ASHP - Affordable Housing Supply Programme BGA - block grant adjustment (Also, BGAs, for block grant adjustments) BPRG - Budget Process Review Group CEAC - constitution, external affairs and culture (portfolio) COSLA - Convention of Scottish Local Authorities CPI - consumer price index DFM - Deputy First Minister EFSS - Equality and Fairer Scotland Statement EIO - Environmentally-extended Input-Output FT - Financial Transactions...
Committee reports Date published: 23 January 2023

Subordinate Legislation: The Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 - Assessment of longer-term risk

That implies that transactions that were lost to the ADS will be made up for over time through first-time buyers and home movers.”
SPICe briefings Date published: 30 September 2019

UEFA European Championship (Scotland) Bill - Stage One - Ticket touting

The offence will cover transactions taking place outside of Scotland, and covers tickets for all matches that are part of the 2020 Championships.
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19 - Devolved taxes

Devolved taxes Land and Buildings Transaction tax and and Scottish Landfill tax have been devolved to the Scottish Parliament since April 2015.
Questions and Answers Date answered: 27 March 2018

S5W-15242

It sets out a framework for co-operation and collaboration, including the development of delivery options. Transaction costs for the Central Payment System were provided to the Scottish Government in confidence under the terms of this MOU.
Questions and Answers Date answered: 14 January 2021

S5W-33974

These statistics can be found on the NRS website here: https://www.nrscotland.gov.uk/covid19stats S5W-33974
Last updated: 14 March 2023

Daily List 14 March 2023

Moveable Transactions (Scotland) Bill — Stage 2 Section 13 Carol Mochan 47 In section 13, page 9, line 13, leave out from beginning to in line 14 Carol Mochan 48 In section 13, page 9, line 24, leave out subsection (4).
Last updated: 7 March 2023

BB20191030

Supported by: Emma Harper*, Bill Kidd*, Annabelle Ewing*, Mark McDonald*, Annie Wells*, Monica Lennon*, Sandra White*, Angela Constance*, John Mason*, Stuart McMillan*, Miles Briggs*, Rona Mackay* *S5M-19597 Michelle Ballantyne: Josh Taylor's World Boxing Super Series Success—That the Parliament congratulates Josh Taylor, who is from Prestonpans, on winning the Super Lightweight division of the World Boxing Super Series after he defeated Regis Prograis on points at the O2 Arena in London; notes that, in addition to winning the Muhammed Ali Trophy, Josh retained his IBF world title and took Prograis’ WBA belt; acknowledges that he has now challenged the WBC and WBO super lightweight champion, José Ramírez, to a contest in an effort to become the undisputed world champion in that division; commends Josh on his hard work and years of training that have led to this success, and wishes him all the best.

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