There are 65,696 results relating to "laying accounts"
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SPICe briefings
Date published:
2 September 2019
Preparing for a no-deal Brexit - Scottish Government economic analysis of no-deal
Trade disruption
Export Statistics Scotland 2017 showed that Scottish exports to the EU and to countries with which the EU has free trade agreements account for 57% of Scotland’s international exports.
Committee reports
Date published:
1 September 2019
Key audit themes - Staff and public engagement
Meanwhile, structural changes within the college sector and health and social care sectors require not only a significant cultural shift and different ways of working, but also new lines of accountability. A common challenge within this environment is delivering system-wide change which requires collaboration.
Committee reports
Date published:
2 July 2019
Under Construction: Building the future of the sector in Scotland - Varying impact of Construction on Gross Domestic Product (GDP)
Ultimately the final consumer pays the VAT, but the system is designed so that businesses collect and account for the tax. VAT is collected by HMRC and it is not possible to extract Scottish VAT receipts from the current VAT collection process.
SPICe briefings
Date published:
9 April 2019
Child poverty in Scotland: forecasting the impact of policy options - Policy changes
Table B2: Modelled tax-benefit policy changes implemented 2016/17-2023/24Reforms When first implementedReforms introduced in 2016/17 and 2017/18Income taxIntroduce savings allowance 2016/17Income taxScottish Government decision to freeze higher rate threshold2017/18Working ageIntroduce NLW for NMW workers age 25+2016/17Working ageUC to replace WTC, CTC, IS, income-related JSA, income-related ESA and HBPhased inWorking ageChange childcare support within UC from 70% to 85% of eligible costs 2016/17Working ageFreeze most working-age benefits and Child Benefit from April 2016 for four years2016/17Benefit capExemption from benefit cap for receivers of Carer's Allowance and carer’s element of UC (from Autumn 2016) - Announced Budget 2016(a)Autumn 2016Working ageUC work allowance frozen at the 2016/17 level for 2017/18 2017/18Working ageLimit family and child element of CTC and child element of UC to 2 children for new claimants2017/18Working ageCut personal allowance for ESA WRAG new claimants2017/18Working ageUC taper rate to decrease from 65% to 63%2017/18Working ageIntroduction of tax-free childcare for 2-earner families paying formal childcare costs(b)[2015/16 (Oct 15)]2017/18Reforms announced 2018/19-2020/21Working ageAbolition of Class 2 NICs2018/19HousingDownrating of social sector rents2018/19HousingCapping HB in the social rent sector2018/19Income taxIncrease personal allowance to reach £12,500p.a. 2019/20Income taxScottish Government introduction of 5-band income tax policy2018/19Working ageNLW to rise to 60% of average earnings2020/21Working ageUC to replace WTC, CTC, IS, income-related JSA, income-related ESA and HBPhased in continueNotes: (a) In Euromod this is taken into account...
SPICe briefings
Date published:
5 April 2019
EU Emissions Trading System - Executive Summary
Introduced in 2005, the EU ETS is a mandatory 'cap and trade' scheme, covering around 45% of the EU's greenhouse gas emissions and accounts for over 75% of international carbon trading.
Committee reports
Date published:
29 January 2019
Stage 1 Report on the Fuel Poverty (Target, Definition and Strategy) (Scotland) Bill - Complexity of the new target and linkage to delivery on the ground
Given the complexity of the definition, that doorstep tool is nigh on impossible. It would have to take into account a person’s income and fuel costs and then work out the MIS.
SPICe briefings
Date published:
17 December 2018
UK Fisheries Bill - Second reading
He said "We must also think about aquaculture and about salmon, which accounts for a huge part of our industry.
Committee reports
Date published:
26 November 2018
Stage 1 report on the Health and Care (Staffing) (Scotland) Bill - The professional voice
All recognise the staff on the ground on any given day are best placed to take decisions on what staffing requirements are and whether they are being met and this must include the involvement of other professions, beyond nursing and midwifery. Section 1 refers to "taking account of the views of staff" but we see the merit in it being prominent and exercisab...
SPICe briefings
Date published:
18 September 2018
Buying a home - Scottish Government support - Government initiatives to support home ownership - background
The Help to Buy ISA and the Lifetime ISA both involve a UK Government contribution to any savings in these accounts when a house is purchased.
A Help to Buy mortgage guarantee scheme, which protected the lender against any losses, was also available until the end of 2016.
SPICe briefings
Date published:
5 September 2018
Transport (Scotland) Bill: Low Emission Zones - The proposals set out in "Part 1: Low Emission Zones" of the Bill
Scottish Ministers may make regulations governing LEZ accounts. Local authorities will be required to submit an annual report on the operation of each LEZ scheme to Scottish Ministers.
