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SPICe briefings Date published: 25 March 2026

Preventative spending in Scotland

CIPFA points to existing tools like the Green Book, Public Sector Accounting Standards Board guidance, or CIPFA's own Prudential Code as all being relevant to such an analysis.
Committee reports Date published: 29 November 2022

Inquiry into Town Centres and Retail in Scotland

One business owner described how she had successfully diversified into "click and collect", setting up a website using her own coding experience. She was aware of Business Gateway but had been unaware of the Small Business Bonus Scheme.
Committee reports Date published: 22 September 2022

The Impact of Brexit on Devolution

Northern Ireland remains part of the UK customs territory but is subject to the EU customs code, EU VAT rules, EU Single Market regulations for goods, EU state aid rules and EU regulations relating to electricity supply and energy markets.1UK in a Changing Europe. (2021).
Committee reports Date published: 10 January 2022

Judged on progress: The need for urgent delivery on Scottish justice sector reforms

This should include: details of any codes of practice and ethics and how these are enforced; transparent complaints processes; and how recruitment processes have been adapted to attract a more diverse workforce that meets the culture, skills and principles of the organisations.
SPICe briefings Date published: 24 June 2025

Neurodevelopmental Pathways and Waiting Times in Scotland

ADP is available from age 18, but children in receipt of CDP can apply for ADP between the ages of 16 and 18.
Committee reports Date published: 7 November 2023

Pre-Budget Scrutiny 2024-25: Funding for Culture

meeting=15483</a> Transitional funding Creative Scotland had stated in written evidence that it had “a one-off reserve of £17m in National Lottery funds” which it had allocated “to support organisations who are currently in receipt of year-on-year funding from Creative Scotland, but who are unsuccessful in their application to the new Multi-Year Fund”...
Committee reports Date published: 2 July 2019

Under Construction: Building the future of the sector in Scotland

VAT is collected by HMRC and it is not possible to extract Scottish VAT receipts from the current VAT collection process.
SPICe briefings Date published: 20 March 2018

The impact of Brexit on Scotland's growth sectors

In recent times the EU has changed its Union Customs Code (UCC), and in the future when the UK is outside the EU there might be scope to adopt less burdensome regulations in this area for the offshore industry, according to the organisation.
Committee reports Date published: 27 February 2026

Net Zero, Energy and Transport Committee Report on the Draft Climate Change Plan

Consumer Scotland said changes must move beyond the “well established and lower impact behaviours such as recycling”, and focus on reducing consumption, increasing re-use, and extracting maximum value from existing resources.iiiWritten submission, Consumer Scotland Policies on reducing waste in the draft Plan include: delivering the Deposit Return Scheme and extended producer responsibility reforms; a new statutory Code...
Committee reports Date published: 14 November 2024

Housing (Scotland) Bill Stage 1 Report

Deborah Hay from Joseph Rowntree Foundation recommended there should be increased evidential requirements on landlords to prove a property is being sold, and penalties could include prohibition from re-letting property for an extended period.Meeting of the Parliament: LGHP/11/06/2024 | Scottish Parliament Website The Tenants Panel made a similar point about barring landlords from letting, and also suggested that the Code...

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