However, the Law Society of Scotland did reference this in their response to the consultation, noting that (p 9):
Even though there are currently no offence specific sentencing guidelines for theft, and victim statements can be made only in respect of a list of prescribed offences [Criminal Justice (Scotland) Act 2003 at section 14 and The Victim Statements (Prescribed Offences) (Scotland) Order 2009 ], the court is not precluded from taking into account...