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SPICe briefings Date published: 20 March 2018

The impact of Brexit on Scotland's growth sectors - Financial and Business Services

The Scottish Government's definition of financial and business services also includes areas such as legal activities, accounting auditing, call centre activities and HR support businesses.
SPICe briefings Date published: 23 February 2018

A Guide to Gross Value Added (GVA) in Scotland - Glossary

Production boundary: in national accounts this is essential for defining the coverage of the accounting system.Production is an activity carried out under the control and responsibility of an institutional unit that uses inputs of labour, capital and goods and services to produce goods and services.
Committee reports Date published: 22 January 2018

Stage 1 Report on the Islands (Scotland) Bill - Private sector

For example, David MacBrayne Group Limited as owner of Calmac Ferries Limited and Argyll Ferries Limited are listed as accountable bodies while Serco Northlink Ferries who deliver the Northern Isles Ferry Service contract are not accountable under the Bill beyond the provision made for Transport Scotland as the contr...
Committee reports Date published: 11 January 2018

Scottish Government's Draft Budget 2018-19 - COPFS funding

However, the Crown Agent stated in his supplementary evidence to the Committee that, after having made some improvements to the COPFS’s accounting system, a breakdown of expenditure by case type would be provided in its 2017-18 Annual Report and Accounts.
SPICe briefings Date published: 28 November 2017

Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Arms Length External Organisations (ALEOs)

ALEOs provide a range of services across Scotland, with around one third providing leisure and culture services. Accounts Commission. (2017, March 7). Local government in Scotland: Performance and challenges 2017.
SPICe briefings Date published: 16 November 2017

Labour Market update: November 2017 - Guest Indicator: Self-Employment

The ONS classifies self-employment as people who in their main employment work on their own account, whether or not they have employees.
SPICe briefings Date published: 1 September 2017

Scotland's Business Base - Facts and Figures - Size and employment structure

Size and employment structure The Scottish Government Businesses in Scotland publication showed that of the 350,410 private sector enterprises operating in Scotland in 2016: enterprises with no employees – that is sole proprietors or partnerships comprising only the owner-managers or companies comprising only the employee director – accounted for 69.4% of all private sector enterprises in Scotland and 13% of employment 100,885 (29%) were small (1-49 employees) representing 29% of total employment 3,920 (1.1%) were medium-sized (50 to 249 employees) and represented 13% of total employment in Scotland 2,365 (0.6%) were large (250 or more employees) and accounted for 45% of employment.
Official Report Meeting date: 19 December 2018

Meeting of the Parliament 19 December 2018

I encourage all members to get as many people as possible involved in that discussion so that we move forward together to get it right for the people of Scotland.Public Services (Accountability Frameworks) Public Services (Accountability Frameworks) To ask the Scottish Government what action it has taken to remove different accountability frameworks in the delivery of public services, as recommended by the Christie commission, in order to improve local authority integration.
Official Report Meeting date: 31 May 2018

Meeting of the Parliament 31 May 2018

Nobody would expect this five-year strategy document to lay out specific, precise commitments, budget line by budget line, for each of those years.
Last updated: 11 May 2026

Guidance on Public Bills S7 v1

However, savings arising from provisions in the Bill itself may be taken into account in determining the overall net cost of the Bill for the purposes of Rule 9.12.3A.

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