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SPICe briefings Date published: 27 August 2021

Local government finance: concepts, trends and debates - Comparison with SG budget, minus health

In the subsequent evidence session, a Chartered Institute of Public Finance and Accountancy representative provided the following view: “…we would call for an appreciation of the role that we [local government] play when considering the importance of improving health and wellbeing, for example.
SPICe briefings Date published: 20 August 2021

Marine and Fisheries: Subject Profile - Management of freshwater fisheries

Furthermore, a Wild Fisheries Review was undertaken in 2014; the final report of the review panel was published with 53 recommendations “for fundamental change in order to broaden the focus to include all fisheries species, ensure that management is scientifically sound, strengthen democratic accountability, encourage greater participation, and provide conf...
SPICe briefings Date published: 20 August 2021

Equalities and Human Rights: Subject Profile - National Performance Framework

We have robust, independent means to hold government to account and take an active interest in politics and civic life.2Scottish Government.
SPICe briefings Date published: 19 August 2021

Brexit Statutory Instruments: Impact on the Devolved Settlement and Future Policy Direction - Number and date of notifications

Following Exit Day on 31 January 2020, a second peak in the autumn of 2020 largely reflected adjustments to take account of the Withdrawal Agreement and Northern Ireland Protocol, in anticipation of IP Completion Day on 31 December 2020.
SPICe briefings Date published: 19 August 2021

Land Use and Rural Policy: Subject Profile - Forest policy and governance

Until 2018, Forestry Commission Scotland (FCS) was the forestry agency of the Scottish Government, but was linked to its counterparts in England and Wales. The organisations were all accountable to a single set of Forestry Commissioners.
SPICe briefings Date published: 19 August 2021

Land Use and Rural Policy: Subject Profile - The UK internal market and the EU

In addition, while there was some variation to account for regional differences, the levels and types of support available to land managers in each nation was broadly similar.
SPICe briefings Date published: 12 August 2021

Income tax in Scotland: using the powers - 2018-19 budget

Figure 4: 2018-19 income tax policies comparedSource: SPICeSPICe modelling suggests that this policy resulted in NSND income tax revenues in Scotland being £390 millionhigher than would have been the case if the Scottish Government had chosen to replicate the 2018-19 rUK income tax policy. After taking account of behavioural effects, the Scottish Government...
SPICe briefings Date published: 12 August 2021

Income tax in Scotland: using the powers - 2019-20 budget

Figure 5: 2019-20 income tax policies comparedSource: SPICeSPICe modelling suggests that this policy decision resulted in NSND income tax revenues in Scotland being around £620 millionhigher than would have been the case if the Scottish Government had chosen to replicate the 2019-20 rUK income tax policy. After taking account of any behavioural effects, the...
Committees Published: 4 August 2021

Letter on revised school guidance

The guidance at Annex A remains largely in line with the version of the Reducing Risks guidance in operation last term, and local authorities and schools will be familiar with much of the content. It has been updated to take account of evolving knowledge and experience of dealing with the pandemic, and to remove out-of-date material.
Committees Published: 6 July 2021

Major ICT Projects Progress Report July 2021

There are currently 501 active projects recorded, of which 33 are classed as major projects and a further 21 are potential new major projects. These account for 72% of the total costs recorded and are the areas we continue to prioritise for mandatory assurance.

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