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SPICe briefings
Date published:
12 August 2021
Income tax in Scotland: using the powers - Impact of the Scottish income tax policy on the Scottish budget
Take, for example, 2019-20 (the most recent year for which actual income tax receipts are now known). As shown in Table 7 above, SPICe modelling suggests that the Scottish Government's income tax policy for that year would generate £620 million more NSND income tax revenue than would have been generated if the Scottish Government had followed the same incom...
SPICe briefings
Date published:
20 March 2018
The impact of Brexit on Scotland's growth sectors - Workers
EU Nationals Living in Scotland, SPICe Financial Scrutiny Unit briefing.
SPICe briefings
Date published:
22 May 2017
Energy Policy - Encouraging Renewables
These documents are explored in more detail in the SPICe Briefing on Energy Generating Stations: Planning and Approval.
Last updated:
7 October 2025
PE2172_B
Without reform, many people in genuine hardship are locked out permanently, even where there is strong evidence that the banding is wrong. Response to SPICe Briefing The SPICe briefing confirms that Assessors have no discretion and that appeals outside 6 months are routinely dismissed.
Last updated:
14 July 2025
PE2135_F
The response from SPICe, with respect, correctly states the principles under which the devolved legislative process operates, but does not specifically focus on the tricky issue of Article One, which for convenience I quote in full: 1.
Last updated:
23 November 2023
PE2054_SPICe
Alan Rehfisch Senior Researcher 21 November 2023 SPICe research specialists are not able to discuss the content of petition briefings with petitioners or other members of the public.
Last updated:
4 October 2023
PE2028_SPICe_Briefing_Publish (1)
Alan Rehfisch Senior Researcher 25 August 2023 SPICe research specialists are not able to discuss the content of petition briefings with petitioners or other members of the public.
Last updated:
6 September 2023
PE2006_E
Also noted by the SPICe briefing’s recounting of a report from the Justice Committee in 2013, and from the Scottish Government’s response to that Committee, this same complexity throws up barriers that should be addressed.
Last updated:
21 January 2022
December 2021 Report
We have included one in a recent blog, Where can I get a bus? – SPICe Spotlight | Solas air SPICe (spice-spotlight.scot).
SPICe briefings
Date published:
12 May 2026
Key Issues for Session 7 - Preventative spending
From a range of definitions for prevention, the following definition was derived for the SPICe briefing, Preventative spending in Scotland:
A preventative action aims as a primary goal to reduce an individual's or a population's demand for urgent, reactive public services now and in the future, by removing risk factors, increasing resilience to risk factors...
