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In addition, the clerks can provide further advice. Advisers and witnesses 12. The Code of Conduct for MSPs advises MSPs, as good practice, to declare any business or personal relationships with advisers or witnesses to a committee.
Committee reports
Date published:
12 November 2025
Following the laying of the draft Code, it transpired that one of the statutory preconditions for the making of the draft Code appears not to have been fulfilled: the requirement in section 100BA(1)(a) of the 2020 Act that the Electoral Commission must consult the Scottish Parliament on a draft of the Code before submitting it to the Scottish Ministers for approval.
Committee reports
Date published:
28 February 2024
Section 12 - Code of Practice on household waste recycling (Section 12)
Section 12 of the Bill amends the Environmental Protection Act 1990 to insert Section 44ZZA placing a duty on the Scottish Ministers to prepare a Code of Practice for household waste recycling.
There is a hierarchy – From the top down: Act, Statutory Code, Non Statutory Guidance. 10. What the London EHRC has done is to publish non-statutory guidance inconsistent with the Statutory Code. 11.
Committee reports
Date published:
18 December 2025
Legislative status of the code
Although the code of practice itself would not be set out in legislation, the requirement to issue one and follow it is.
Section 60B(3) requires the Commissioner to consult specified persons before issuing the code and provides that the Commissioner may not issue the code unless a draft has been laid before and approved by the Scottish Parliament.
Section 60B(3) requires the Commissioner to consult specified persons before issuing the code and provides that the Commissioner may not issue the code unless a draft has been laid before and approved by the Scottish Parliament.
Tax code errors includes cases where Scottish taxpayers have paid the wrong amount of tax due to their employer failing to operate a Scottish ‘S’ code.
Tax code errors includes cases where Scottish taxpayers have paid the wrong amount of tax due to their employer failing to operate a Scottish ‘S’ code.