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SPICe briefings Date published: 8 March 2023

Trusts and Succession (Scotland) Bill - Section 22: apportionment for regular payments over time

Discussion Paper on Apportionment of Trust Receipts and Outgoings, Discussion Paper Number 124, para 3.8.
SPICe briefings Date published: 22 June 2022

Resource Spending Review and pre-Budget scrutiny - Large income tax reconciliations ahead

When outturn data becomes available for income tax receipts, there is then a need for a “reconciliation” to be applied to the BGA (based on OBR forecasts) and the Scottish tax forecasts (based on SFC estimates) to account for this forecast error.
SPICe briefings Date published: 20 January 2022

Scotland's care system for children and young people: subject profile - Other financial support

The National Kinship Care Advice Service for Scotland website states that being in receipt of Kinship Care Allowance can impact on entitlement to other Social Security benefits and tax credits, though child benefits and child-related tax credits should not be impacted2Kinship Care Advice Service for Scotland. (2020).
SPICe briefings Date published: 13 December 2021

Scottish Budget 2022-23 - Income Tax revenues

This volatility in the forecasts reflects the impact of the COVID-19 pandemic and the specific timing of the forecasts relative to stages of lockdown and rollout of the vaccine programme. The forecast receipts influence the funding that the Scottish Government is able to allocate in 2022-23, although if the forecast turns out to be too pessimistic (or too o...
Committee reports Date published: 22 November 2021

Legislative Consent Memorandum - Professional Qualifications Bill - Conclusions

The Committee requests a response from the Scottish Government to the issues raised in this and the DPLRC's report on the LCM. Pending receipt of a response from the Scottish Government and an update on possible amendments to the Bill, the Committee is not currently in a position to take a view on this LCM and may report further on these matters at a later ...
Committee reports Date published: 25 March 2021

Local Government and Communities Committee Annual Report 2020/21 - Licensing of Static Mobile Homes with Permanent Residents

Licensing of Static Mobile Homes with Permanent Residents On 20 January 2021, the Committee agreed to issue a targeted call for views about the effectiveness of the current licensing system for static mobile homes parks and how well it protects permanent residents. This followed the receipt of a letter from Alex Burnett MSP to the Committee highlighting va...
Committee reports Date published: 7 November 2019

Looking ahead to the Scottish Government’s Draft Budget 2020-21: Valuing the Third Sector - Conclusion

Conclusion The Committee notes some third sector organisations, particularly smaller ones, find it difficult to challenge statutory funders on behalf of their service users about service provision because they are in receipt of funding from them. As well as the example of local women’s aid groups, similar concerns were raised at the Glasgow and Forth Valle...
Committee reports Date published: 4 March 2019

Stage 1 Report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - Sectoral targets

The Committee may wish to take further evidence on this, following receipt of the updated advice from the CCC.
Committee reports Date published: 31 October 2018

Subordinate legislation considered by the Delegated Powers and Law Reform Committee on 30 October 2018 - Points raised: instrument subject to negative procedure: Council Tax Reduction (Scotland) Amendment (No. 3) Regulations 2018 (SSI 2018/295)(Social Security)

The Policy Note to the principal Regulations explains that those Regulations seek to ensure that persons previously in receipt of council tax benefit will not be disadvantaged by its abolition, and will receive an equivalent reduction in liability for council tax (provided their circumstances remain the same) to the support they would have received by way o...
Committee reports Date published: 11 December 2017

Stage 1 Report on the Social Security (Scotland) Bill - Cold-spell heating assistance

Currently, the UK Government automatically provides a Cold Weather Payment to households in receipt of one of the prescribed reserved benefits, in circumstances when the temperature drops below zero for a consecutive week.

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