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Analysis of the impact of revisions to the council tax reduction scheme for working-age caseload in receipt of universal credit. (n.p.): Available in SPICe bib no.62606. shows that the average CTR award is lower for people who also get Universal Credit compared to those who get the benefits that Universal Credit replaces (legacy benefits).
Figure 6: Other expenditure as a percentage of Budget, under different scenariosSource: SPICe adapted from Scottish GovernmentOther expenditure comprises all other parts of the budget outside the protected areas identified.
It draws upon a review of wide-ranging literatures, as outlined below, semi-structured interviews with sixteen MSPs (including ten current conveners), eight clerks and eight SPICe researchers, and six other parliamentary staff, and information acquired from other parliaments.
As I understand it, not being a smoker and not being a user of herbal products, there are herbal products that are made into cigarettes, and nicotine pouches are also used.
The effect of this is that it will be an offence for a person aged 18 or over to knowingly buy or attempt to buy a tobacco product, herbal smoking product or cigarette papers on behalf of a person who is born on or after 1 January 2009. 12.