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The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

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Committee reports Date published: 9 September 2024

Post-legislative scrutiny of the Social Care (Self-directed Support) (Scotland) Act 2013: Phase 2 - Phase 2

In order to scrutinise the themes arising from Phase 1, the Committee held four evidence sessions during June 2024, taking evidence from stakeholders detailed below: Meeting dateWitnessesSession overview4 June 2024Representatives of organisations currently in receipt of funding to deliver on the improvement plan outcomes.To explore outcomes and actions set ...
SPICe briefings Date published: 23 October 2023

Scottish Employment Injuries Advisory Council Bill - Caseload and spend

In December 2022, there were around 24,000 people in Scotland in receipt of IIDB. The Scottish Fiscal Commission forecasts that caseload will continue to drop, reaching around 21,000 by 2028-29.1Scottish Fiscal Commission. (2023).
SPICe briefings Date published: 19 December 2022

Budget 2023-24 - Council tax

Although ratios between bands are defined in national legislation, the tax is local in the sense that it is set locally, collected by local authorities, retained locally and spent entirely on local services. In 2020-21, council tax receipts amounted to £2.6 billion, or around 20% of total local government net revenue funding (see The Funding of Local Govern...
SPICe briefings Date published: 20 January 2022

Scotland's care system for children and young people: subject profile - Adoption support and leave

The Adoption Support Services and Allowances (Scotland) Regulations 2009 set out that: an assessment request from an eligible person must be started within four weeks of receipt the person must be informed of the decision about whether or not to provide support.
SPICe briefings Date published: 13 December 2021

Scottish Budget 2022-23 - Financial transactions

The repayment schedule is based on the anticipated profile of Scottish Government receipts. A repayment to HM Treasury of £25 million in respect of FTs is scheduled for 2021-22.
SPICe briefings Date published: 12 August 2021

Income tax in Scotland: using the powers - Changes to income tax policy by the Scottish Government

The above thresholds applied to those in receipt of the standard UK personal allowance (£11,000 in 2016-17).
Committee reports Date published: 8 November 2020

Green Recovery Inquiry - Report - Conditionality

However, the Committee heard that businesses in receipt of public money must demonstrate credible action in delivering social and environmental objectives (e.g. climate change, fair work, biodiversity, diversity and inclusion, circular economy).
Committee reports Date published: 30 June 2020

Supply and demand for medicines - Prescription charges

Written Submission. said there was a need to communicate the value of medicines to patients, as free at the point of receipt did not mean cost neutral.
SPICe briefings Date published: 10 February 2020

Scottish Budget 2020-21 - Income tax proposals

Table 3: Proposed Scottish tax bands and thresholds, 2020-21BandsBand nameRate (%)Over £12,500* - £14,585Starter19Over £14,585 - £25,158Basic20Over £25,158 - £43,430Intermediate21Over £43,430 - £150,000**Higher41Above £150,000**Top46* Assumes individuals are in receipt of the standard UK personal allowance (assumed to remain at £12,500 in 2020-21) ** Those ...
Committee reports Date published: 5 June 2019

Stage 2 Report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - Annex A - further information on package of amendments

The amendments further limit this power to situations where the CCC has advised such modifications with specific reference to changes in scientific knowledge about climate change and/or international carbon reporting practice. Upon receipt of CCC advice saying that the net-zero emissions target year / interim target levels should be modified (in either di...

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