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SPICe briefings Date published: 14 May 2019

Non-Domestic Rates (Scotland) Bill - Background and key elements of NDR

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: 14 May 2019

Non-Domestic Rates (Scotland) Bill - Implementation to date

A Billing sub-group of the Barclay Implementation Advisory Group consulted on and introduced a new billing template, encouraging as many councils as possible to move to this in the 2019-20 financial year. Data on properties in receipt of relief has been published since 1 April 2019.
Committee reports Date published: 7 November 2018

Pre-budget scrutiny report - Conclusion

This will require improvements in the level and quality of outturn data which is publicly available including the publication of monthly data for income tax receipts In Scotland. The Committee recommends that this should be addressed as a matter of priority.
SPICe briefings Date published: 9 April 2018

Social Security (Scotland) Bill: Consideration prior to Stage 3 - Premature applications

The Scottish Government paper explaining its amendments gives the example of a pregnant woman applying for the best start grant, but not being in receipt of a qualifying benefit. Once the child was born, this could mean that in the same financial circumstances she might qualify for one of the benefits.
SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19: Taxes - Scottish Fiscal Commission (SFC)

On the same day as the Draft Budget 2018-19, the SFC published its first five-year forecast of: Revenue from fully devolved taxes (LBTT and SLfT) and Non-Domestic Rates NSND income tax receipts Onshore Gross Domestic Product (GDP) in Scotland Devolved demand-led social security expenditure The OBR also forecasts Scottish NSND income tax, LBTT and SLfT ...
SPICe briefings Date published: 23 November 2017

UK Autumn Budget 2017 - impact on Scotland - OBR forecasts

This contains a forecast for all UK tax receipts collected. Alongside that, and consistent with the main UK forecasts, the OBR published forecasts for the fully or partially devolved Scottish taxes2Office for Budget Responsibility. (2017).
Official Report Meeting date: 14 November 2024

Meeting of the Parliament 14 November 2024

He will know that I have taken action not to pay out that money, as has happened in previous years, when we have seen local authorities be in receipt of funding and cut teacher numbers at the same time.
Official Report Meeting date: 10 January 2023

Local Government, Housing and Planning Committee 10 January 2023

A neighbour of a councillor submitted a complaint to us alleging a contravention of the code, but that was fundamentally about weaponising the code—for want of a better expression—because of a neighbourhood dispute.
Official Report Meeting date: 28 June 2016

Health and Sport Committee 28 June 2016

In accordance with section 3 of the “Code of Conduct for Members of the Scottish Parliament”, I invite Donald Cameron and Colin Smyth to declare interests that are relevant to the committee’s remit.
Committee reports Date published: 9 December 2019

Scottish Biometrics Commissioner Bill Stage 1 Report - Conclusions

We draw the attention of the Delegated Powers and Law Reform Committee to the recommendations made in relation to regulation making powers around the Code of Practice in Section 6 and Section 9, and on Section 23 on the meaning of biometric data.

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