There are 26,630 results relating to "Sem receipt Code"
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Last updated:
24 March 2023
SPICeLocalGovernmentCommissionedResearch
Adding together council tax revenue and customer receipts – the two revenue sources over which Scottish local authorities have some degree of discretion – gives us £5.2 billion in 2019-20, or 25% of total local government revenue that year. 2 However it is collected, retained and spend locally.
Official Report
Meeting date:
27 February 2018
Justice Committee 27 February 2018
Section 14 of the 2017 act widens the definition of cash to include, at the request of the Scottish Government, gaming vouchers, fixed-value casino tokens and betting receipts, so the current order will therefore revoke the order that brought that code into operation.
Official Report
Meeting date:
1 December 2022
Public Audit Committee 01 December 2022
Since then, there have also been smaller additional receipts from capital projects. Okay, that clarifies that.
Last updated:
19 September 2025
TET Bill Stage 1 Report Scottish Government Response Letter and Annexes 19 September 2025_
For example, the SFC might require persons in receipt of funding to provide information to the SFC about any failure to meet targets previously 37 agreed with the SFC through grant or contract awards.
Official Report
Meeting date:
28 June 2023
Meeting of the Commission 28 June 2023
Our audit opinion confirms that expenditure has been incurred and receipts have been supplied in accordance with the 2000 act.
SPICe briefings
Date published:
10 February 2020
Scottish Budget 2020-21 - Executive Summary
The Scottish Budget also faces a downward reconciliation of £207 million in 2020-21, £204 million of which arises from income tax receipts being different to the level forecast when the 2017-18 budget was set.
Committee reports
Date published:
4 October 2019
Stage 1 Report on the Non-Domestic Rates (Scotland) Bill - Empty properties
The Policy Memorandum explains:iiiParagraph 102
The policy objective is to empower local authorities to address this tax avoidance activity by putting the onus on the ratepayer to provide evidence to demonstrate that they are in receipt of the correct rate relief. To achieve this, the Bill provides that a local authority can serve a notice on a ratepayer who is in receipt of a relief other than unoccupied property relief in two circumstances: where a local authority considers that the property is not being used, thus suggesting that unoccupied property relief ought to apply instead of whatever relief is being received; and where the local authority is of the opinion that the property is significantly underused, thus suggesting the amount of relief being received is greater than would be received if unoccupied property applied, and the ratepayer’s reason for not leaving the property empty is to benefit from the greater amount of relief.
SPICe briefings
Date published:
9 November 2018
Local Government finance: the Funding Formula and local taxation income - Non-domestic rates
Rates liability can be reduced or removed in three ways: exemption from the Roll (e.g. agricultural land), exemption from rates (derating) (e.g. livestock or fishing), or receipt of relief (e.g. the Small Business Bonus Scheme).
SPICe briefings
Date published:
31 January 2018
The Planning (Scotland) Bill - Improving the development management process
Submitting an application: A planning application can be submitted via the Scottish Government's e-planning portal, or on a paper form available from the relevant local authority.
Receipt and processing of the application: on receipt of the application, the planning authority will:
validate the planning application, ...
SPICe briefings
Date published:
18 August 2017
Scotland Act 2016: industrial injuries benefits and severe disablement allowance - Proposals for the future of industrial injuries benefits
The Scottish Government, in partnership with those in receipt of ill-health and disability benefits, and the Industrial Injuries Advisory Group will continue to consider options.
