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SPICe briefings Date published: 6 December 2017

Income Tax in Scotland: 2017 update - Measuring behavioural responses

High income taxpayers, the self-employed, secondary earners in households, as well as taxpayers in systems where itemized deductions are available (e.g. charitable donations) tend to have the highest TIEs although there is substantial variation in TIEs depending on the study.3Berthier, A. (2014). The Scottish rate of income tax and additional rate taxpayers...
SPICe briefings Date published: 17 April 2020

Issue 4: EU-UK future relationship negotiations

The UK's devolved administrations have long called for greater influence over the UK's negotiating position. For example on 10 March the Scottish, Welsh and Northern Irish administrations issued a joint statement calling for a "meaningful, comprehensive and transparent process for the Devolved Governments to influence the UK’s negotiating position".
Committee reports Date published: 30 October 2017

Building Regulations and Fire Safety in Scotland - Accountability and the responsibility of builders and construction firms

In its view, there is an argument that accountability for service could be improved if local government had statutory responsibility for all aspects of building regulation rather than the current system where local authorities are appointed by Scottish Government to act as verifiers but retain responsibility for enforcement. 2COSLA. (2017, February).
Committee reports Date published: 28 September 2018

Pow of Inchaffray Drainage Commission (Scotland) Bill - Second Consideration Stage Report

The Minister also noted that the Scottish Government welcomed the amendments relating to establishing an appeals process.
Committee reports Date published: 17 December 2025

Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill - Aftercare

It was perceived as righting a wrong that had persistently been raised by the care experienced community, including by Jasmin-Kasaya Pilling, who raised the issue in a petition to the Scottish Parliament between 2022 and 2024.
SPICe briefings Date published: 16 December 2025

Scottish Parliament Statistics 2024-2025 - 4.3.9. Health, Social Care and Sport Committee

WitnessesThe following witnesses were called to give oral evidenceCategoryNumberScottish Government Ministers14Scottish Government officials49Members of the Scottish Parliament12Scottish Parliament officials2Representatives of public bodies (including local authorities and health boards)37Representatives of private sector5UK Ministers0UK Government official...
Committee reports Date published: 23 September 2025

Stage 1 report: Right to Addiction Recovery (Scotland) Bill - Abstinence versus harm reduction

Any other form of treatment could be added at any point—section 1(6) allows Scottish Government ministers to add to that list.
SPICe briefings Date published: 25 March 2025

Scottish Parliament Statistics 2023-2024 - 4.3.10. Health, Social Care and Sport Committee

Events: None WitnessesThe following witnesses were called to give oral evidenceCategoryNumberScottish Government Ministers15Scottish Government officials50Members of the Scottish Parliament1Representatives of public bodies43Representatives of local authorities0UK Ministers0UK Government officials0Members of the UK Parliament0Representatives from other legis...
Committee reports Date published: 11 March 2025

Stage 1 report - Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Bill - Digital productions

Stuart Munro from the Law Society of Scotland commented that “a huge amount of time is wasted in the process of criminal investigations in complying with outmoded, analogue ways of dealing with documents”.iOfficial Report, Criminal Justice Committee, 22 January 2025, col 26 The proposals on digital productions also attracted support from organisations including the Scottish Courts and Tribunals Service, the Sheriffs Principal, the City of Edinburgh Council adult justice services, the Sheriffs and Summary Sheriffs Association, and the Society of Solicitor Advocates.
SPICe briefings Date published: 3 March 2025

Scotland's care system for children and young people: subject profile 2025 update - Key legislation

The Act protects children's rights in law, giving them access to legal redress if their rights are breached in relation to laws originally made in the Scottish Parliament. The Act came into force on 16 July 2024.3Scottish Government. (2024, July 16).

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