This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.
If accurate, the latest SFC forecasts suggest that the Scottish Government may need to plug a revenue shortfall in future years by reducing some areas of spend, increasing taxation, borrowing or accessing the Scotland Reserve (or some combination of these).
Clear financial information on the operation of Scotland Act 2012 and 2016 powers.
The provision of Level 4 financial information to be published alongside the publication of formal budgetary information in the same manner as is currently the case.
HMRC, auditing and costs of implementation
Income tax continues to be administered and collected by HMRC across the UK including Scotland.
The Comptroller and Auditor General (C&AG) is required for each financial year to report on HMRC's administration and collection of Scottish income tax, including reimbursements from the Scottish Government.
If a council owns council houses (26 councils in Scotland do) it must have a separate Housing Revenue Account (HRA) which includes all income and expenditure relating to council houses.
Points raised: instruments not subject to any parliamentary procedure
Act of Adjournal (Criminal Procedure Rules 1996 Amendment) (Miscellaneous) 2017 (SSI 2017/144) (Justice)
Purpose
This instrument makes some amendments to the Criminal Procedure Rules 1996, further to the commencement of Parts 3 and 5 of the Criminal Justice (Scotland) Act 2016. The prov...
However, the Committee acknowledges that the age and type of vehicles available for school transport will vary widely in different areas of Scotland. It is therefore content that it is appropriate for local authorities to consider whether to specify the age or type of vehicles in their contract arrangements, taking into account local circumstances.
The number of roe deer reported to have been culled has increased substantially in the last 15 years, (from 26,214 in 2001-02 to 38,628 in 2014-15), largely driven by the increased culling of deer in woodland.1Scottish Natural Heritage. (2016, November 18). Deer Management in Scotland: Report to the Scottish Government from Scottish Natural Heritage 2016.
. … Stakeholders need to be able to plan in advance and delays to releasing the information may present business with budgeting issues regarding sales, pricing structures and software issues.2Institute of Chartered Accountants of Scotland. (2017). Written Submission, p.3-4.
Crofting development
One of the main changes in the Crofting Reform (Scotland) Act 2010 was to allocate responsibility for the development of crofting to Highland and Islands Enterprise (HIE).