It notes that when owner disputes (including domestic incidents between separating couples) were removed from the data (14 in 2019-20 and 28 in 2020-21) that there were the following levels of dog thefts:
2019-20 – 48
2020-21 – 60
This data was provided following a search of local crime management systems; and, since Police Scotland do not record thefts of dogs as a specific offence, the figures above may not capture all offences of dog theft reported to the police.