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SPICe briefings Date published: 18 December 2017

Draft Budget 2018-19: Taxes - Land and Buildings Transaction Tax (LBTT)

Note the OBR's forecast does not take into account the first-time relief proposed in Draft Budget 2018-19.
SPICe briefings Date published: 6 December 2017

Income Tax in Scotland: 2017 update - Behavioural responses to tax changes

Behavioural responses to tax changes The estimates presented in Table 14 do not take account of behavioural responses to changes in tax policy.
SPICe briefings Date published: 23 November 2017

UK Autumn Budget 2017 - impact on Scotland - The Scottish Budget

These forecasts will be reconciled to outturn data once it is available, and the Scottish budget adjusted up or down in subsequent years to account for this. The taxes devolved to Scotland must generate revenue equal to the BGA for the Scottish budget to be no worse off than it would have been without fiscal devolution.
Committee reports Date published: 21 September 2017

Stage 1 Report on the Domestic Abuse (Scotland) Bill - Other reforms in the Bill

Their underlying aim is to ensure that victims of domestic abuse are not re-victimised by contact with the criminal justice process (and accordingly are not discouraged from coming forward in the first place) and have their needs taken into account at appropriate points in the process.
Committee reports Date published: 1 September 2017

Teacher Workforce Planning for Scotland's Schools - Location and lead-in time

One questionnaire highlighted the impact on childcare: I think they need to take into account how close the school is to your home.
Committee reports Date published: 30 May 2017

Annual Report 2016-17

This the Committee did when reporting the First-tier Tribunal for Scotland Housing and Property Chamber (Procedure) Regulations 2016 (SSI 2016 339) under the general reporting ground on account of the instrument failing to follow normal drafting practice, with several provisions not drafted in gender neutral terms in the form of references to “he”, “his” or...
Committee reports Date published: 1 April 2017

Stage One Report on the Air Departure Tax (Scotland) Bill - Part One: Purpose of the Tax

We do not believe that legislation dealing with the creation of a new tax, or any new tax, can simply ignore the issue of the rates and bands. It is not transparent, nor accountable to state, as the policy memorandum does that they ‘will be delivered at a later date’.6Reform Scotland. (2017).
Official Report Meeting date: 20 March 2012

Equal Opportunities Committee 20 March 2012

It is a question of bringing people together, having clear lines of accountability for who should do what and then going back to them about the actions that they have carried out and the outcomes that they have delivered.
Official Report Meeting date: 2 November 2011

Finance Committee 02 November 2011

They are legally entitled to look at the accounts so that they can understand what is happening in the company.
Official Report Meeting date: 3 September 2015

Devolution (Further Powers) Committee 03 September 2015

A universal credit claimant gives bank account details and the money goes into that bank account, so there is only so much that the system can do to ensure that the money reaches the right person in the household.

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