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Questions and Answers Date answered: 21 September 2011

S4W-02554

The legislation requires that any charges levied should not be more than appears to be reasonably practicable for the recipient to pay, taking account of his or her other financial commitments.
Last updated: 18 September 2025

BB20250919

Assisted Dying for Terminally Ill Adults (Scotland) Bill (M) Stage 2 (Day 1) (Health, Social Care and Sport Committee), 4 November 2025 All amendments should be lodged by 12 noon on Wednesday 29 October with the clerks in the Legislation Team ([email protected]) Building Safety Levy (Scotland) Bill (G) Introduced, 5 June 2025 Lead committee – ...
Last updated: 3 June 2025

SPBill71ENS062025accessible

When the Commission selects a new tenant crofter under section 26J(8) or section 23(5C), its customary policy is to select the applicant able to make the greatest contribution to the crofting community. The Commission does not levy a charge, and the new crofter is awarded the tenancy without paying a price for it. 58.
Last updated: 2 June 2025

SPBill71ENS062025

When the Commission selects a new tenant crofter under section 26J(8) or section 23(5C), its customary policy is to select the applicant able to make the greatest contribution to the crofting community. The Commission does not levy a charge, and the new crofter is awarded the tenancy without paying a price for it. 58.
Last updated: 27 March 2025

BB20250328

(Scotland) Bill (G) Stage 1 (lead committee (Delegated Powers and Law Reform)), 25 March 2025 th Report – Delegated Powers and Law Reform Committee (12 Report, 2025) Natural Environment (Scotland) Bill (G) Friday 28 March 2025 32 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Stage 1 (evidence, lead committee (Rural Affairs and Islands)), 2 April 2025 Regulation of Legal Services (Scotland) Bill (G) Stage 2 completed, 28 January 2025 After Stage 2 (Delegated Powers and Law Reform Committee), 18 March 2025 Stage 3 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Restraint and Seclusion in Schools (Scotland) Bill (M) Introduced, 17 March 2025 Lead committee – Education, Children and Young People Right to Addiction Recovery (Scotland) Bill (M) Stage 1 (evidence, lead committee (Health, Social Care and Sport)), 25 March 2025 Stage 1 (evidence (Finance and Public Administration Committee)), 11 March 2025 nd Report – Delegated Powers and Law Reform Committee (62 Report, 2024) Schools (Residential Outdoor Education) (Scotland) Bill (M) Stage 1 completed, 27 March 2025 Stage 2 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Scottish Languages Bill (G) Stage 2 completed, 11 December 2024 Stage 3 amendments may now be lodged with the clerks in the Legislation Team ) ([email protected] th Report after Stage 2 – Delegated Powers and Law Reform Committee (14 Report, 2025) Scottish Parliament (Recall and Removal of Members) Bill (M) Stage 1 (lead committee (Standards, Procedures and Public Appointments)), 20 February 2025 Stage 1 (Delegated Powers and Law Reform Committee), 25 March 2025 Tertiary Education and Training (Funding and Governance) (Scotland) Bill (G) Stage 1 (Delegated Powers and Law Reform Committee), 18 March 2025 Lead committee – Education, Children and Young People UEFA European Championship (Scotland) Bill (G) Introduced, 12 March 2025 Lead committee – Constitution, Europe, External Affairs and Culture Victims, Witnesses, and Justice Reform (Scotland) Bill (G) Stage 2 (Day 4) (Criminal Justice Committee), 2 April 2025 Wellbeing and Sustainable Development (Scotland) Bill (M) Introduced, 27 March 2025 Friday 28 March 2025 33 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Legislative Consent Memorandums A list of all Legislative Consent Memorandums lodged with the Scottish Parliament can be accessed via the website at: https://www.parliament.scot/bills-and-laws/legislative-consent-memorandums Border Security, Asylum and Immigration Bill LCM-S6-54 Lodged on 12 March 2025 Lead committee – Equalities, Human Rights and Civil Justice Data (Use and Access) Bill LCM-S6-52 Lodged on 22 November 2024 Meeting of the Parliament, 1 April 2025 nd Report – Lead committee (Economy and Fair Work) (2 Report, 2025) th Report – Delegated Powers and Law Reform Committee (6 Report, 2025) Employment Rights Bill LCM-S6-53 Lodged on 11 December 2024 Meeting (evidence, lead committee (Economy and Fair Work)), 19 March 2025 th Report, 2025) Report – Delegated Powers and Law Reform Committee (16 Great British Energy Bill Supplementary LCM-S6-48c Lodged on 24 February 2025 Meeting of the Parliament, 25 February 2025 LCM-S6-15 High Speed Rail (Crewe - Manchester) Bill Lodged on 7 February 2022 th Report – Lead committee (Net Zero, Energy and Transport) (9 Report, 2022) th Report, 2022) Report – Delegated Powers and Law Reform Committee (27 Planning and Infrastructure Bill LCM-S6-56 Lodged on 27 March 2025 Product Regulation and Metrology Bill Supplementary LCM-S6-50a Lodged on 3 March 2025 Meeting (Delegated Powers and Law Reform Committee), 18 March 2025 Lead committee – Economy and Fair Work Public Authorities (Fraud, Error and Recovery) Bill LCM-S6-55 Lodged on 21 March 2025 Renters’ Rights Bill LCM-S6-49 Lodged on 24 September 2024 Meeting of the Parliament, 19 February 2025 th Report, 2024) Report – Lead committee (Local Government, Housing and Planning) (9 th Report – Delegated Powers and Law Reform Committee (69 Report, 2024) Friday 28 March 2025 34 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Tobacco and Vapes Bill LCM-S6-51 Lodged on 21 November 2024 Meeting (evidence, lead committee (Health, Social Care and Sport)), 17 December 2024 th Report – Delegated Powers and Law Reform Committee (15 Report, 2025) Subordinate Legislation (date of laying) (lead committee) Affirmative instruments Subject to approval by 27 March 2025 Scottish Public Services Ombudsman Act 2002 Amendment Order 2025 (SSI 2025/Draft) (7 February 2025) (Rural Affairs and Islands Committee) Subject to approval by 23 April 2025 Environmental Authorisations (Scotland) Amendment Regulations 2025 (SSI 2025/Draft) (re-laid 27 February 2025) (Net Zero, Energy and Transport Committee) Subject to approval by 4 May 2025 (10 Social Security Information-sharing (Scotland) Amendment Regulations 2025 (SSI 2025/Draft) March 2025) (Education, Children and Young People Committee) Subject to approval by 18 May 2025 Land and Buildings Transaction Tax (Group Relief and Sub-sale Development Relief Modifications) (Scotland) Order 2025 (SSI 2025/Draft) (24 March 2025) (Finance and Public Administration Committee) Negative instruments Subject to annulment 28 March 2025 Lead committee report due by 24 March 2025 (12 Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (SI 2025/124) February 2025) (Net Zero, Energy and Transport Committee) Subject to annulment 30 March 2025 Lead committee report due by 24 March 2025 Local Governance (Scotland) Act 2004 (Remuneration) Amendment (Amendment) Regulations 2025 (SSI 2025/36) (19 February 2025) (Local Government, Housing and Planning Committee) Subject to annulment 31 March 2025 Lead committee report due by 24 March 2025 Friday 28 March 2025 35 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Non-Domestic Rate (Scotland) Order 2025 (SSI 2025/37) (20 February 2025) (Local Government, Housing and Planning Committee) Non-Domestic Rates (Levying...
Last updated: 31 January 2025

BB20250203

S6W-34362 Craig Hoy: To ask the Scottish Government how much has been raised in Business Improvement District levies in each of the last five years.
Last updated: 30 January 2025

BB20250131

S6W-34305 Craig Hoy: To ask the Scottish Government whether Business Improvement District levies in Scotland are capped. S6W-34306 Tim Eagle: To ask the Scottish Government whether it will provide a list of postcode areas that would be eligible for house building through funding from the Islands Housing Fund.
Last updated: 1 October 2024

SPBill38BS062024

Taxable and exempt aggregate 20 5 Taxable aggregate (1) Tax is to be charged only on taxable aggregate. (2) In this Part a quantity of aggregate is taxable aggregate on any occasion that it is subjected to commercial exploitation, except to the extent that it is exempt aggregate under section 6. 25 6 Exempt aggregate (1) A quantity of aggregate is exempt aggregate to the extent that it falls within subsections (2) to (8) of this section. (2) Aggregate is exempt under this subsection if it is, or derives from, any aggregate that has already been subjected to a charge to tax. 30 (3) Aggregate is exempt under this subsection if it has previously been used for construction purposes (whether before or after the date on which this section comes into force). (4) Aggregate is exempt under this subsection if it is aggregate that, on the date on which this section comes into force, is on a site other than— (a) its originating site, or 35 (b) a site that is required to be registered under section 18 under the name of a person who is the operator, or one of the operators, of that originating site. 4 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (5) Aggregate is exempt under this subsection if it consists wholly of aggregate won by being removed from the ground on the site of any structure or any proposed structure, or the site of any infrastructure or any proposed infrastructure relating to transportation or utilities, in the course of excavations lawfully carried out— 5 (a) in connection with, and necessary for, the construction, modification, maintenance or improvement of the structure or infrastructure, and (b) not for the purpose of extracting that aggregate. (6) Aggregate is exempt under this subsection if it consists wholly of aggregate won— (a) by being removed from the bed of any river, canal or watercourse (whether natural 10 or artificial) or of any channel in or approach to any port or harbour (whether 1 natural or artificial), and (b) in the course of the carrying out of any dredging undertaken exclusively for the purpose of creating, restoring, improving or maintaining that river, canal, watercourse, channel or approach. 15 (7) Aggregate is exempt under this subsection if it consists wholly of the spoil from any process by which— (a) coal (including bituminous coal, cannel coal and anthracite), (b) lignite, (c) slate, or 20 (d) a substance listed in section 4(3), has been separated from other rock after being extracted or won with that other rock. (8) Aggregate is exempt under this subsection if it consists wholly or mainly of any one or more of the following, or is part of anything consisting wholly or mainly of the following— 25 (a) coal (including bituminous coal, cannel coal and anthracite), (b) lignite, (c) slate, (d) the spoil or waste from, or other by-products of— (i) any industrial combustion process, or 30 (ii) the smelting or refining of metal, (e) the drill-cuttings resulting from any operations carried out in accordance with a licence granted under the Petroleum Act 1998 or the Petroleum (Production) Act (Northern Ireland) 1964, (f) clay, soil or vegetable or other organic matter. 35 (9) For the purposes of subsection (2), aggregate has already been subjected to a charge to tax if and only if— (a) there has been a previous occasion on which a charge to tax on that aggregate has arisen and at least some of the tax previously charged on that aggregate is either— 40 (i) tax in respect of which there is or was no entitlement to a tax credit, or 5 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 2—Key concepts (ii) tax in respect of which any entitlement to a tax credit is or was an entitlement to a tax credit of an amount less than the amount of the tax charged on it, or (b) before the date on which this section comes into force, there has been an occasion 5 on which a charge to aggregates levy...
Last updated: 5 September 2024

WICS to PAC 31 July 2024

As is typical during each corporate planning period, we will review the income, expenditure and cash position of the organisation to help inform discussions on the levy requirement for the next corporate planning period and the extent to which any cash should be returned to Scottish Water and thus customers. to what extent you consider the decision to opera...
Last updated: 24 June 2024

BB20240625

Gender Representation on Public Boards (Amendment) (Scotland) Bill (G) Passed, 20 June 2024 Housing (Scotland) Bill (G) Stage 1 (evidence, lead committee (Local Government, Housing and Planning)), 25 June 2024 Stage 1 (evidence (Social Justice and Social Security Committee)), 27 June 2024 Stage 1 (Delegated Powers and Law Reform Committee), 25 June 2024 Judicial Factors (Scotland) Bill (G) Stage 1 Report (Delegated Powers and Law Reform Committee) published, 14 June 2024 Land Reform (Scotland) Bill (G) Stage 1 (evidence, lead committee (Net Zero, Energy and Transport)), 25 June 2024 Stage 1 (Delegated Powers and Law Reform Committee), 18 June 2024 National Care Service (Scotland) Bill (G) Before Stage 2 (Health, Social Care and Sport Committee), 26 March 2024 Stage 2 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Police (Ethics, Conduct and Scrutiny) (Scotland) Bill (G) Stage 1 (lead committee (Criminal Justice)), 26 June 2024 Stage 1 (evidence (Finance and Public Administration Committee)), 7 May 2024 th Report – Delegated Powers and Law Reform Committee (75 Report, 2023) Tuesday 25 June 2024 32 Today's Business Future Business Motions & Questions Legislation Other Gnothaichean an-diugh Gnothaichean ri teachd Gluasadan agus Ceistean Reachdas Eile Progress of Legislation | Adhartas Reachdais Regulation of Legal Services (Scotland) Bill (G) Stage 1 completed, 22 February 2024 Stage 2 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Right to Addiction Recovery (Scotland) Bill (M) Introduced, 14 May 2024 Lead committee – Health, Social Care and Sport Schools (Residential Outdoor Education) (Scotland) Bill (M) Introduced, 20 June 2024 Scottish Elections (Representation and Reform) Bill (G) Stage 1 (debate, meeting of the Parliament), 27 June 2024 rd Stage 1 Report – Standards, Procedures and Public Appointments Committee (3 Report, 2024) Scottish Languages Bill (G) Stage 1 (lead committee (Education, Children and Young People)), 26 June 2024 th Report – Delegated Powers and Law Reform Committee (27 Report, 2024) Social Security (Amendment) (Scotland) Bill (G) Stage 2 (Day 1) (Social Justice and Social Security Committee), 19 September 2024 All amendments should be lodged by 12 noon on Thursday 12 September with the clerks in the Legislation Team ([email protected]) Victims, Witnesses, and Justice Reform (Scotland) Bill (G) Stage 1 completed, 23 April 2024 Stage 2 amendments may now be lodged with the clerks in the Legislation Team ([email protected]) Visitor Levy...

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If you're having trouble finding the information you want, please contact [email protected].