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SPICe briefings Date published: 1 November 2018

The Human Tissue (Authorisation)(Scotland) Bill - Deemed authorisation

However, should families be in possession of information that the deceased's wishes were in opposition to the planned course of action, then the Bill would allow this to be taken into account. The Bill also places a duty on health workers to make inquiries of the family about the potential donor's wishes.
Committee reports Date published: 12 July 2018

What support works? Inquiry into attainment and achievement of school children experiencing poverty - Teaching

Therefore, the Committee recommends that Education Scotland takes into account the evidence collected during this inquiry.
Committee reports Date published: 2 July 2018

The Governance of the NHS in Scotland - ensuring delivery of the best healthcare for Scotland - Evidence gathering

In addition to the survey we also issued a general call for views seeking opinions on how well NHS boards adhere to the key principles of good corporate governance as outlined by the UK Code of Corporate Governance (leadership, effectiveness, accountability, relations with stakeholders).
Committee reports Date published: 31 May 2018

Delegated Powers and Law Reform Committee Annual Report 2017-18 - Legislative Consent Memorandums/UK withdrawal from the EU

This gave rise to the Committee writing to the Presiding Officer ahead of the debates on the Bill at Stages 1 and 3 to draw the Parliament's attention to issues arising in relation to particular delegated powers in the Bill. This was done on account of there being no time for the Committee to produce a report to the lead committee, as would be the norm.
SPICe briefings Date published: 23 February 2018

A Guide to Gross Value Added (GVA) in Scotland - Measuring GVA

Micro firm level GVA = Turnover (or sales) less the cost of bought in goods & services (excl. employee costs) GVA = Operating Profit (before tax) + Employee Costs + Depreciation + Amortisation Macro economy level Scottish Government and ONS produce balanced estimates of Scottish and UK GVA at current basic prices on an internationally consistent basis using all approaches in the National Accounts Supply and Use Tables (SUTs ).
Committee reports Date published: 1 February 2018

Legislative Consent Memorandum on the Financial Guidance and Claims Bill (LCM(S5)11) - Scrutiny of the LCM

In advance of its meeting on 16 January, the Committee received responses from the Scottish Government, Citizens Advice Scotland, Institute of Chartered Accountants, StepChange Scotland and Money Advice Scotland.
Committee reports Date published: 22 January 2018

Stage 1 Report on the Islands (Scotland) Bill - Jurisdiction of port authorities

Lerwick Port Authority said— ..if an Island Licensing Area (ILA) was to be established in Shetland, Lerwick Port Authority would wish for its harbour area to be excluded from any such ILA on account of the works licensing regime currently operated.1Lerwick Port Authority. (2017, September).
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19: Taxes - National insurance contributions

Table 9: Income tax and NICs, 2018-19 Up to 8,4538,453 to 11,85011,850 to 13,85013,851 to 24,00024,001 to 44,27344,274 to 46,35046,351 to 100,000Scotland: income tax0%0%19%20%21%41%41%rUK: income tax0%0%20%20%20%20%40%NICs0%12%12%12%12%12%2%Scotland : income tax + NICs0%12%31%32%33%53%43%rUK: income tax + NICs0%12%32%32%32%32%42%When NICs are taken into account, those earning between £11,850 and £13,850 in Scotland have a lower tax rate than rUK.
SPICe briefings Date published: 6 December 2017

Prisoner voting in Scotland - a short summary - Welsh Assembly consultation on electoral reform - prisoner voting

The consultation explains that these questions are aimed as a test of public opinion and will be taken into account when considering whether on not to legislate on this subject.
SPICe briefings Date published: 5 December 2017

The social impact of the 2017-18 local government budget - Annex E - Council Tax revenue as a % of Total Estimated Expenditure, 2016-17 to 2017-18

Annex E - Council Tax revenue as a % of Total Estimated Expenditure, 2016-17 to 2017-18 2016-172017-18 £m2016-17 Total Estimated ExpenditureEst CT revenue - 2016-17 multipliersCT Revenue as a % of Total Estimated Expenditure2017-18 Total Estimated ExpenditureEst CT Revenue taking into account end of CT freeze + multiplier changesCT Revenue as a % of Total...

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