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SPICe briefings Date published: 1 February 2018

Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill - Finance Committee Consultation

Five responses were received, and came from: The Chartered Institute of Taxation (CIOT). The Institute of Chartered Accountants of Scotland (ICAS). The Law Society of Scotland.
SPICe briefings Date published: 30 January 2018

Leaving the EU - Implications for Health and Social Care - Tobacco Regulation

EU wide regulation is currently controlled by the European Tobacco Products Directive (EUTPD 2014/40/EU). The directive takes into account recent scientific, market and international developments, and aims to improve the functioning of the internal market for tobacco and related products, whilst ensuring a high level of health protection for European citize...
Committee reports Date published: 24 January 2018

Audit Scotland Budget Proposal for 2018-19 - Pay Policy

In terms of pay ratios, Russell Frith, Assistant Auditor General, stated— The disclosure in our accounts to March 2017 was that the multiple between the median salary, which is the one that is required to be disclosed, and the highest one was 3.4 times.2Scottish Commission on Public Audit. (2017, December 20).
Committee reports Date published: 19 December 2017

Police Investigations and Review Commissioner (Application and Modification of the Criminal Justice (Scotland) Act 2016) (Scotland) Order 2017

These are mainly concerned with ensuring that where a provision in Part 1 relies on the rank structure within the Police Service, that provision, in its application to PIRC staff, takes account of the different hierarchical structure within the PIRC.
SPICe briefings Date published: 6 December 2017

Income Tax in Scotland: 2017 update - A 50p additional rate in Scotland?

Scottish additional rate taxpayers account for 5.4% of additional rate income taxpayers in the UK in 2017-18,1HM Revenue and Customs. (2017).
SPICe briefings Date published: 4 September 2017

Brexit: The Financial Settlement and the Withdrawal Agreement - Financial settlement in relation to other EU bodies

Retrieved from https://ec.europa.eu/europeaid/trust-fund-bekou_en [accessed 2017] ), the Madad Fund, Emergency Trust Fund for stability and addressing root causes of irregular migration and displaced persons in Africa and the Trust Fund for Columbia. and the Facility for Refugees in Turkey (FRT) is: "The United Kingdom should respect in full its undertaking for funding EU Trust Funds and the Facility for Refugees in Turkey."3European Commission. (2017). Annual Accounts...
SPICe briefings Date published: 4 September 2017

Brexit: The Financial Settlement and the Withdrawal Agreement - Financial Times study

It excludes the EIB however, and does not take into account annual CAP payments to farmers.
Committee reports Date published: 1 September 2017

Teacher Workforce Planning for Scotland's Schools - Accurately anticipating teacher retention rates

The Committee also recommends that emerging factors that have not previously impacted on retention rates to the same extent are taken into account in TWPAG’s calculations. Examples include the pressure limited resources place on classroom teachers seeking to provide support to children with additional support needs.
SPICe briefings Date published: 24 August 2017

Civil Litigation (Expenses and Group Proceedings) (Scotland) Bill - The Gill Review

Recommendation to establish the Taylor Review He therefore recommended that a separate working group should be established to look at legal expenses, taking into account the outcome of the Jackson Review.
SPICe briefings Date published: 18 August 2017

Scotland Act 2016: industrial injuries benefits and severe disablement allowance - Assessment of disablement for industrial injuries disablement benefit

An assessment of disablement compares the claimant's loss of function with the physical and mental condition of a person of a similar age and sex without any loss of faculty or disability. It also takes account of how the condition affects a particular person.

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