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Committee reports Date published: 4 October 2021

Net Zero, Energy and Transport Committee Report on The National Bus Travel Concession Scheme for Young Persons (Scotland) Amendment Order 2021 - Consideration by the Committee

When asked about the possibility of extending the scheme to everyone under 25 and people in receipt of benefits in future, the Minister said a fair fares review looking at a range of transport fares and discounts is under way and a proper review is needed to make such decisions.
Committees Published: 23 August 2021

Letter to organisations asking for views on the Council Tax Reduction (Scotland) Regulations 2021

  These consolidate the existing regulations for working age council tax reduction and make significant changes to the way it is calculated for those in receipt of Universal Credit.  They are expected to come into effect for financial year 2022/23.
Committees Published: 19 August 2021

New standards of fire alarms in all homes in Scotland by February 2022 - 19 August 2021

The funding will be targeted at low income older and disabled home owners who are in receipt of qualifying benefits. We have continued to work with the Scottish Fire and Rescue Service to ensure targeted advice is available, and have funded them to fit compliant alarms during home fire safety visits to owner occupied homes of those who are assessed at high ...
Committee reports Date published: 10 December 2020

Culpable Homicide (Scotland) Bill: Stage 1 - Delegated Powers

A copy of the correspondence to the Member is included in the Annex. On receipt of the response from the Member, the Committee reconsidered the power on section 7(2) of the Bill at its meeting on 1 December 2020.
Committee reports Date published: 7 December 2020

Pre-budget scrutiny 2021-22 - Forecast Error

This essentially means that Budget 2020-21 is protected from the impact of COVID-19 as both the BGA and Scottish income tax receipts will be much lower than forecast.
Committee reports Date published: 27 September 2019

The Provision of Early Learning and Childcare (Specified Children) (Scotland) Amendment Order 2019 (Draft) - Education and Skills Committee consideration

The order will increase the income threshold to £7,320 per year for households that are in receipt of both child tax credit and working tax credits.
SPICe briefings Date published: 9 April 2019

Child poverty in Scotland: forecasting the impact of policy options - Scenario A: Reducing income tax in Scotland

Table 3: Scottish Government 2019-20 tax policyBandsBand nameRateOver £12,500* - £14,549Starter19Over £14,549 - £24,944Basic20Over £24,944 - £43,430Intermediate21Over £43,430 - £150,000**Higher 41Above £150,000**Top46* Assumes individuals are in receipt of the standard UK personal allowance (£12,500 in 2019-20) ** Those earning more than £100,000 will see t...
SPICe briefings Date published: 9 April 2019

Child poverty in Scotland: forecasting the impact of policy options - Scenario C: Changing child-related elements of Universal Credit

So, for the purposes of this analysis, it is assumed that all working age families eligible for support in 2023-24 are in receipt of UC, rather than the benefits it replaces.
Committee reports Date published: 6 February 2019

Social Security and In-Work Poverty - Social Security - a split responsibility

(DWP 2018 Benefit Expenditure by country and region, HMRC spend in Scotland of £1.8bn on tax credits and £857m on child benefit in 17/18 (HMRC Disaggregated NIC and Tax Receipts) and the value of benefits to be devolved of c.£3bn (Scottish Government, 2018).
Committee reports Date published: 11 December 2017

Stage 1 Report on the Social Security (Scotland) Bill - Amount of carer's assistance available

CAS suggested a two-tier approach whereby some carers, for example those in full-time education or in work but earning less than the equivalent of 21 hours /week at the Scottish Living Wage, would receive a higher amount. In the CAS proposals, carers in receipt of State Pension who did not qualify for Pension Credit, or carers who spend between 28-34 hours ...

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