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SPICe briefings Date published: 12 June 2018

The Scottish Government's Five Year Financial Strategy - Net potential impact of SFC and OBR forecasts

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).
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19 - Transparency of the budget

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.
SPICe briefings Date published: 6 December 2017

Income Tax in Scotland: 2017 update - HMRC, auditing and costs of implementation

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.
SPICe briefings Date published: 5 December 2017

The social impact of the 2017-18 local government budget - Introduction

Introduction This part of the briefing analyses the savings plans of Scotland's councils. It is in five sections.
SPICe briefings Date published: 28 November 2017

Local Government Finance: Fees and Charges 2011-12 to 2015-16 - Categorisation

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.
Committees Date published: 24 May 2017

Subordinate Legislation considered on 23 May 2017 - Points raised: instruments not subject to any parliamentary procedure

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...
Committees Date published: 12 May 2017

Stage 1 Report on the Seat Belts on School Transport (Scotland) Bill 2017 - Age of vehicle

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.
Committees Date published: 3 April 2017

Report on Deer Management in Scotland: Report to the Scottish Government from Scottish Natural Heritage 2016 - Key Findings of the SNH Report

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.
Committees Date published: 1 April 2017

Stage One Report on the Air Departure Tax (Scotland) Bill - Timetable for the Proposed Reduction of ADT

. … 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.
Committees Date published: 9 March 2017

Review of Priorities for Crofting Law Reform - Crofting development

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).

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