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Committees Last updated: 17 March 2026

Budget scrutiny 2025 to 2026

The call for views closed on 9 August 2024. Read the responses to the call for views.
Committee reports Date published: 10 March 2026

The Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 - The Instrument

The Instrument The Policy Note states that under the 2024 Act the “commercial exploitation of a quantity of aggregate is taken to occur in Scotland” when— the aggregate is located in Scotland when it is subject to exploitation, or where the aggregate is subject to exploitation as a result of movement of aggregate to Scotland from a place in the UK or from ...
Committee reports Date published: 11 February 2026

Local Government, Housing and Planning Committee report on Stage 1 of the Visitor Levy (Amendment) (Scotland) Bill - Nation-wide maximum charge

Nation-wide maximum charge Section 1(3) of the Bill inserts a new section 6A into the 2024 Act. Sections 6A(6) and (7) allow the Scottish Ministers to set, by regulations, a maximum amount for the levy, with different maximum amounts permitted for different purposes.
Committee reports Date published: 19 December 2025

Criminal Justice Committee Report on its Pre-Budget Scrutiny 2026/27 - The sustainability of the current funding model

The Government undertook to utilise its 2025 Medium-Term Fiscal Strategy, and its five-year fiscal sustainability Delivery Plan, “to outline the specific actions being undertaken to deliver sustainable finances” for the criminal justice sector.iiResponse from the Scottish Government to the Criminal Justice Committee's Pre-Budget Scrutiny 2025/26, Page 7 (4 December 2024) This would inform decisions on funding mechanisms going forward in the Scottish Spending Review (which is due for publication in January 2026).
Committee reports Date published: 5 December 2025

Report tracking the work of the Local Government, Housing and Planning Committee 2024-25 - Rent Control in the private and social rented sector

However, the Housing (Scotland) Bill, introduced in 2024, will introduce a new framework for private rented tenants.
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law - Legal approaches to digital assets beyond Scotland 

., MacPherson, A., & Carey, L. (2024). Intra-UK and International Dimensions of Digital Assets for Scotland: With a Focus on Private International Law Matters and Developing International Frameworks: Report on Workshop 3.
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law - Consultation proposals on the scope of legislation

This would involve defining digital assets as property, provisions on how transfers of ownership would operate in Scots property law and confirmation that general principles of Scots private law remain applicable to such assets (if consistent with their characteristics).1Scottish Government. (2024). Digital Assets in Scots Private Law Consultation.
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law - Intention to transfer ownership as an additional requirement

Intention to transfer ownership as an additional requirement It was proposed in the Consultation that the voluntary transfer of ownership of a digital asset should require two elements: (1) the transfer of control from the current owner to another person or body; and (2) the current owner intending to transfer ownership to that other person.1Scottish Government. (2024). Digital Assets in Scots Private Law Consultation.
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law - No further provision(s) in relation to tax, regulation, environmental impact or fraud

Digital Assets in Scots Private Law: Consultation (November 2024) Scottish Government Analysis . Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/consultation-analysis/2025/05/digital-assets-scots-private-law-consultation-scottish-government-analysis/documents/digital-assets-scots-private-law-consultation-scottish-governme...
SPICe briefings Date published: 24 June 2025

Neurodevelopmental Pathways and Waiting Times in Scotland - NHS Lanarkshire

Adults in NHS Lanarkshire have access to the Adult Neurodevelopmental Service (ANDS), established in April 2024. Adults seeking a neurodevelopmental assessment can be referred to this service by their GP, but also by Community Mental Health Teams and Pyschological Therapy Teams.

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