There are 26,631 results relating to "Sem receipt Code"
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SPICe briefings
Date published:
6 March 2026
Assessing the council tax against the principles of "good" tax policymaking - Council Tax Reduction Scheme
As of November 2025, over 457,000 recipients (which can be a single person or a couple, with or without children) are in receipt of some level of reduction (see Scottish Government, 2026).
Committee reports
Date published:
2 October 2025
Strengthening committees' effectiveness - Previous consideration of elected conveners by the Scottish Parliament
Overall, however, the responses received did not indicate a clear view in relation to the range of specific issues on which we sought views.
Following receipt of these consultation responses, we agreed to incorporate our consideration of elected conveners into our Committee Effectiveness Inquiry.
Committee reports
Date published:
18 December 2024
Local Government, Housing and Planning Committee Report on a Legislative Consent Memorandum (LCM) for the Renters' Rights Bill - Overview of the Committee's scrutiny
The Committee also asked the Minister whether the complexity of the benefit system may be the cause of landlords' discrimination against prospective tenants in receipt of benefits, and that they therefore may need support to navigate the system.
SPICe briefings
Date published:
6 December 2024
Scottish Budget 2025-26 - Financial Transactions
The repayment schedule is based on the anticipated profile of Scottish Government receipts.
In previous years, FT money has been used to support housing equity and loan schemes, but in 2025-26, anticipated repayments for the Net Zero and Energy, Transport, and Education and Skills outstrip planned use of FTs.
Committee reports
Date published:
21 November 2024
Legislative Consent Memorandum: delegated powers relevant to Scotland in the Renters' Rights Bill - Overview of the Bill
The LCM states that the policy intention for the rental discrimination provisions (in Chapter 5 of Part 1 of the Bill) is to prohibit discrimination and restrictions against people with children, or people in receipt of benefits, in the letting of private rented sector properties.
SPICe briefings
Date published:
3 May 2024
Sport in Scotland: An Overview of Legislation, Governance, Policy and Funding - UK Government Funding
Information about the specific projects in Scotland in receipt of DCMS investment to date, including the amount of funding received, is available on the UK Government wesbite.
SPICe briefings
Date published:
4 January 2024
Scottish Budget 2024-25 - Land and buildings transaction tax (LBTT)
The majority of LBTT revenues are expected to come from residential transactions over the forecast period, with total receipts falling in 2024-25 before recovering in the outer years of the forecast period.
SPICe briefings
Date published:
4 January 2024
Scottish Budget 2024-25 - Financial transactions
The repayment schedule is based on the anticipated profile of Scottish Government receipts.
In previous years, FT money has been used to support housing equity and loan schemes, but in 2024-25, anticipated repayments for the Social Justice portfolio (which includes housing) outstrip planned use of FTs.
Committee reports
Date published:
13 March 2023
Subordinate Legislation: The Provision of Early Learning and Childcare (Specified Children) (Scotland) Amendment Order 2023
The purpose of the regulations is to amend the Provision of Early Learning and Childcare (Specified Children) Order 2014, as amended (‘the 2014 Order’) to protect eligibility for 2-year-old children who qualify for access to funded early learning and childcare (ELC) due to their parents’ receipt of Working Tax Credits and Child Tax Credits, or Universal Cre...
SPICe briefings
Date published:
31 January 2023
Local government finance: Budget 2023-24 and provisional allocations to local authorities - Council Tax
Although ratios between bands are defined in national legislation, the tax is local in the sense that it is set locally, collected by local authorities, retained locally and spent entirely on local services. In 2020-21, council tax receipts amounted to £2.6 billion, or around 20% of total local government net revenue funding (see The Funding of Local Govern...
