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In terms of timing, a number of members highlighted that the overarching priority is COP26, which begins in early November. When we return from recess in September, that conference will be one of our focused topics of inquiry.
The Bill stipulates for several features to be included in such a process:
The minimum level of physical attendance should be at least one day over a period of 180 days ignoring recess periods, days in which the MSP has been excluded from proceedings, and days when the MSP has the Parliament’s leave not to physically attend proceedings.
This included pressure points to complete legislative consideration before the summer recess in each parliamentary year, and then the deadline for legislation to pass before the end of the parliamentary session.
Committee reports
Date published:
17 September 2025
The Committee had intended to publish its report prior to summer recess, however, shortly before the Committee was due to consider a first draft the Committee received correspondence from SLAB1Scottish Legal Aid Board. (2025, June 18).
Decision: The Committee agreed at its meeting on 28 April 2022 to consider future scrutiny of the 2020/21 audit of National Records of Scotland after summer recess.
Decision: The Committee agreed at its meeting on 23 March 2023 to close scrutiny of the report..
On a more positive note, many analysts this time last year were expecting that Scotland would experience a technical recession during 2023, which has not materialised.
In Scotland, wages increased from 1997 up to the recession in 2008 to 2009 by around 20% for all off the highlighted pay points, except the top 10% which grew by 25%.
Prices are expected to begin to rise again once the economy exits recession in 2025-26.
Figure 11 below sets out the forecasts for revenues from LBTT:
Figure 11: Forecast income from Land and buildings transaction taxScottish Fiscal Commission
This ensured that the instrument came into force before the Parliament's summer recess. The instrument has prospective application only and no retrospective element.