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Election 2026

The Scottish Parliament election was held on Thursday 7 May 2026.

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SPICe briefings Date published: 10 February 2026

Visitor Levy (Amendment) (Scotland) Bill - Can councils now "flip" to a flat rate scheme?

The Scottish Tourism Alliance and the Association of Scottish Self-Caterers certainly believe councils should be able to do this, but Aberdeen City Council is of the view that the local authority would have to go through a full consultation again and an 18 month pre-introduction period, as required by the original Act: We notified the Scottish Government in September last year to proceed with the percentage rate scheme, which was provisionally due to be implemented on 1 April 2027. With the 2024...
SPICe briefings Date published: 16 January 2026

Scottish Budget 2026-27 - Capital allocation

Overall, local government debt currently sits at around £25 billion (see Local Government 2024-25 Provisional Outturn and 2025-26 Budget Estimates) and it seems likely to continue growing over the coming years.
Committee reports Date published: 11 December 2025

Stage 1 report on the Building Safety Levy (Scotland) Bill - Business and Regulatory Impact Assessment (BRIA) for the Building Safety Levy (Scotland) Bill

It goes on to explain that new build house sales represent “9% of all Scottish residential sales in 2024-25” and that housing developers “are unlikely to have significant price setting power (due to the secondary market)”. 
Committee reports Date published: 21 November 2025

Pre-Budget scrutiny 2026-27: funding for culture - 2026-27 evidence

While acknowledging the challenging fiscal environment continuing to face the Scottish Government, the Committee reiterates the concerns outlined in our 2024-25 and 2025-26 Pre-Budget reports that there has been limited progress on the Scottish Government’s 2021 commitment to agree 3-year funding settlements for the organisations it funds directly.
SPICe briefings Date published: 4 November 2025

Lived experience in the Scottish Parliament: three case studies - Limited direct involvement of MSPs

The rest of the meetings were held with no committee members present, until the panels came to the Parliament in May 2024 to present their recommendations.
Committees Last updated: 30 September 2025

Pre-Budget Scrutiny 2025-26

The Economy and Fair Work Committee undertook pre-budget scrutiny ahead of the Scottish Government’s Budget for 2025-26, which was published on 4 December 2024. In line with the recommendations of the Budget Process Review Group (BPRG) report, Scottish Parliament committees undertook pre-budget scrutiny in advance of the publication of the Scottish bu...
Committee reports Date published: 30 September 2025

Net Zero, Energy and Transport Committee report on the Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025 - What happens after the Regulations

Climate Change (Emissions Reduction Targets) (Scotland) Act 2024, Section 3 (1) These Regulations, if agreed to, will come into force on the following day.
SPICe briefings Date published: 25 September 2025

Digital assets in Scots law - No further provision on private international law

Digital Assets in Scots Private Law: Consultation (November 2024) Scottish Government Analysis . Retrieved from https://www.gov.scot/binaries/content/documents/govscot/publications/consultation-analysis/2025/05/digital-assets-scots-private-law-consultation-scottish-government-analysis/documents/digital-assets-scots-private-law-consultation-scottish-governme...
SPICe briefings Date published: 18 June 2025

Post-Legislative Scrutiny in the Scottish Parliament in Session 6: A Strategic Priority - Health, Social Care and Sport Committee: post-legislative review

Retrieved from https://theses.ncl.ac.uk/jspui/bitstream/10443/4626/1/Caygill%20T%202019.pdf [accessed 19 September 2024]. This arrangement does not currently exist in the Scottish Parliament and the power to compel as stated in the Parliament's standing orders and in section 23 of the Scotland Act only refer to the ability to require any person to "produce ...
Committee reports Date published: 12 June 2025

Annual Report of the Finance and Public Administration Committee 2024-25 - Equalities and Engagement

Equalities and Engagement The Committee held an engagement event in Dundee on 28 August 2024 to discuss young people’s priorities for the budget 2025-26, particularly the incentives that have the most significant impact on their decision to live and work in Scotland.

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