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The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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Last updated: 11 June 2024

SPBill38AS062024

P ART 2 20 D EVOLVED TAXES ADMINISTRATION 51 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”. 25 52 Refusal of repayment claim where other tax not paid (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 113 (cases in which Revenue Scotland need not give effect to a claim), after subsection (11) insert— “(12) Case H is where the claimant has failed to pay to Revenue Scotland an amount 30 of tax other than the amount which is the subject of the claim under section 107.”. 53 Penalties for failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. 34 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 2—Devolved taxes administration (2) In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, in column 4— (a) before the existing words insert— “(a) The earlier of— 5 (a) the date falling 30 days after the date by which the amount must be paid, or (b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.”, (b) in the existing words “(a),” is repealed. 10 54 Communications from Revenue Scotland to taxpayers 1 (1) The Revenue Scotland and Tax Powers Act is modified as follows. (2) After section 251 insert— “Communications from Revenue Scotland to taxpayers 251A Communications from Revenue Scotland to taxpayers 15 (1) The Scottish Ministers may by regulations make provision about communications from Revenue Scotland to any person. (2) Regulations under subsection (1) may in particular include provision about the use of electronic communications. (2A) Before laying a draft of a Scottish statutory instrument containing regulations 20 under subsection (1) before the Scottish Parliament, the Scottish Ministers must consult such persons as they consider appropriate. (3) Regulations under subsection (1) may modify any enactment (including this Act).”. (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert— 25 “(pa) section 251A(1),”. 55 Use of automation...
Last updated: 14 November 2023

SPBill38S062023

P ART 2 15 D EVOLVED TAXES ADMINISTRATION 51 Minor amendment of section 94 of the Revenue Scotland and Tax Powers Act 2014 (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 94 (direction to complete enquiry), in subsection (3), for “paragraph” substitute “section”. 20 52 Refusal of repayment claim where other tax not paid (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 113 (cases in which Revenue Scotland need not give effect to a claim), after subsection (11) insert— “(12) Case H is where the claimant has failed to pay to Revenue Scotland an amount 25 of a different tax to the tax which is the subject of the claim under section 107.”. 53 Penalties for failure to pay tax (1) The Revenue Scotland and Tax Powers Act 2014 is modified as follows. (2) In section 168 (penalty for failure to pay tax), in subsection (1), in entry 1 of the table, 30 in column 4— (a) before the existing words insert— “(a) The earlier of— (a) the date falling 30 days after the date by which the amount must be paid, or 34 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 2—Devolved taxes administration (b) if the tax return was not made on or before the filing date, the date falling 30 days after the filing date.”, (b) in the existing words “(a),” is repealed. 54 Communications from Revenue Scotland to taxpayers 5 (1) The Revenue Scotland and Tax Powers Act is modified as follows. (2) After section 251 insert— “Communications from Revenue Scotland to taxpayers 251A Communications from Revenue Scotland to taxpayers (1) The Scottish Ministers may by regulations make provision about 10 communications from Revenue Scotland to any person. 1 (2) Regulations under subsection (1) may in particular include provision about the use of electronic communications. (3) Regulations under subsection (1) may modify any enactment (including this Act).”. 15 (3) In section 254 (subordinate legislation), in subsection (3), after paragraph (p) insert— “(pa) section 251A(1),”. 55 Use of automation...
Official Report Meeting date: 24 February 2026

Equalities, Human Rights and Civil Justice Committee 24 February 2026 [Draft]

I also know that some organisations have invested in training staff to have de-escalation conversations or to deal with misinformation and disinformation at community level, so that we are reaching the people who are having those conversations.
Last updated: 5 February 2026

Letter from Iain Begg Wave Energy Scotland funding withdrawal 202627 Scottish Budget 5 February 202

. €4.5 million each) funded by contributions from  the European Commission (EU), €5.7 million  Ente Vasco de la Energia (Basque Energy Agency, EVE), €5.2 million and  Scot Gov (through WES) €2.6 million o The Scot Gov/WES contribution results in at least €5.5 million investment in the Scottish economy by contractors.  Mocean Energy’s contract is almost ...
Last updated: 22 January 2026

COSLA The Public Bodies Joint Working Integration Joint Boards Scotland Amendment Order 2025

The proportional reduction of councillors on local boards to a minority position undermines the legitimate democratic mandate and accountability held by Scottish local government and de-values the role of locally elected members and Local Government as an equal sphere of democracy in Scotland.
Last updated: 30 September 2025

Minister CA_The Clean Heat Market Mechanism Regulations 2024 11 November 2024

Boilers verifiably for export outside the UK or for UK new-build properties are excluded from how a manufacturers obligation is established, and manufacturers with sales below a de minimis level are also excluded. Does the SI relate to a common framework or other scheme?
Last updated: 12 March 2025

Brain Tumours CPGBT Minutes 081024

Funding has allowed the researchers to conduct research with the aim of de-risking the subject area of brain tumours, to allow industry partners to take the research forward.
Last updated: 27 February 2025

Cabinet Secretary for Social Justice in relation to the development of the Tackling Child Poverty De

Cabinet Secretary for Social Justice in relation to the development of the Tackling Child Poverty De.
Last updated: 17 February 2025

Scottish Crofting Federation_supplementary evidence to Land Reform Scotland Bill 17 February 2025

We do not object to the proposal on de minimis exemptions. However, whilst its correct – as the document states – that there currently is no locus for a third party to intervene in crofting tenants exercising their Scottish Crofting Federation, February 2025 r ight to buy, we do not deem this situation to be ideal.
Last updated: 6 January 2025

Minute of meeting on 17 January 2024

Dementia Team Colin Heatherington – Deafblind Scotland Lucy Stirling – University of Edinburgh Non-MSP Group Members Secretariat and Assistant: Janis McDonald, Amy White (The ALLIANCE) Anita Grover (AVUK) Cathie Finestone (BATOD) Jacquie Winning (Forth Valley Sensory Centre) Alana Harper (Deaf Links, Tayside) Isabella Goldie, John Whitfield, Jonathan Reid (Deafblind Scotland) Mark Ballard (NDCS Scotland) Julie Ferguson (Education Institute for Scotland) Rachel Mapson and Christine Johnson (Queen Margaret University) Professor John Ravenscroft (Edinburgh University) Teri Devine (RNID) Jill Bradshaw (ATLA-Scotland) Charlene Dolan (WSDCS) Avril Hepner (BDA Scotland) Brogan Ferguson (RCSLT) Gary Quinn (Heriot Watt University) Denise McClung (SISG) Lyn Pornaro (DES...

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