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SPICe briefings Date published: 13 October 2017

Scotland's Employment by Industry and Geography

In 2015, the ONS made a strategic decision to include business units with a single PAYE code for which no VAT data are available.
Committee reports Date published: 4 October 2024

Stage 1 report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill

We recommend that the Bill be amended to specify a maximum period which can elapse between receipt of the advice of the CCC on carbon budget levels and the laying of regulations to set those budgets.
Committee reports Date published: 4 October 2019

Stage 1 Report on the Non-Domestic Rates (Scotland) Bill

The Policy Memorandum explains:iiiParagraph 102 The policy objective is to empower local authorities to address this tax avoidance activity by putting the onus on the ratepayer to provide evidence to demonstrate that they are in receipt of the correct rate relief. To achieve this, the Bill provides that a local authority can serve a notice on a ratepayer who is in receipt of a relief other than unoccupied property relief in two circumstances: where a local authority considers that the property is not being used, thus suggesting that unoccupied property relief ought to apply instead of whatever relief is being received; and where the local authority is of the opinion that the property is significantly underused, thus suggesting the amount of relief being received is greater than would be received if unoccupied property applied, and the ratepayer’s reason for not leaving the property empty is to benefit from the greater amount of relief.
Official Report Meeting date: 1 September 1999

Standards Committee, 01 Sep 1999

Members indicated agreement. We will issue the code as a package.The next item is the format of the code.
Official Report Meeting date: 4 July 2000

Justice and Home Affairs Committee, 04 Jul 2000

It is not our intention that an interim code should evolve into a permanent code.
Official Report Meeting date: 16 March 2000

Plenary, 16 Mar 2000

The interests that are to be registered include receipt of gifts, benefits and hospitality.
Official Report Meeting date: 18 February 2003

Justice 2 Committee, 18 Feb 2003

Do you want me to run through the content of the codes, convener? Yes, please. Chapter 1 of the covert surveillance code is an introduction.
SPICe briefings Date published: 21 August 2018

The Climate Change (Emissions Reduction Targets) (Scotland) Bill

The definition in section 15(3) ensures that the international carbon reporting practice used for this purpose is automatically re-set to the most up to date “current” practice at least every five years, through linking this to the receipt of each regular set of advice from the CCC under section 2C (section 6 of the Bill).
Official Report Meeting date: 29 September 2010

Meeting of the Parliament 29 September 2010

As the committee with lead responsibility for the code of conduct, we agree that some greater discretion over the interests regime is desirable.
Official Report Meeting date: 24 March 2010

Meeting of the Parliament 24 March 2010

In such cases, we do not know who the specific victims are, but we certainly know that there are victims in society of that code of behaviour.Overall, as Richard Baker informed us in his speech, we should recognise that if the proposed change to our law comes into effect, it will give rise to only a tiny number of new cases—the figure of six applications in...

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