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Bills and laws Date lodged: 21 December 2023

Criminal Justice Bill

Lead committee work Meeting on 6 March 2024 (Read the Official Report) Evidence session on 15 May 2024 (Read the Official Report) Report published on 16 May 2024 Other committee work Delegated Powers and Law Reform Committee Meeting on 5 March 2024 Report published on 5 March 2024 At the dissolution of the 2019-2024 UK Parliament, the Bill fell on 30 May 2024.
SPICe briefings Date published: 20 December 2023

Scottish Budget 2024-25: Taxes Infographic - Data

Data Table 1: Scottish Fiscal Commission's forecasts for 2024-25TaxAmountNSND Income Tax£18,844mNon-Domestic Rates£3,143mLands and Buildings Transaction Tax (LBTT)£730mScottish Landfill Tax£58mSFC Tax Forecast 2024-25£22,775mSource: Scottish Government Budget 2024-25Table 2: Scottish Income Tax 2024-25Taxable incomeBandTax rateUp to £12,570Personal Allowance (reserved)0%£12,571 to £14,876Starter19%£14,877 to £26,561Basic20%£26,562 to £43,662Intermediate21%£43,663 to £75,000Higher42%£75,001 to £125,140Advanced45%Above £125,140Top48%Source: Scottish Government Budget 2024-25Table 3: RUK Income Tax 2024-25Taxable incomeBandTax rateUp to £12,570Personal Allowance0%£12,571 to £50,270Basic20%£50,271 to £125,140Higher40%Over £125,140Additional45%Source: UK Government Income Tax RatesTable 4: Residential property tax: Land Buildings Transaction Tax (LBTT)Purchase priceLBTT rateUp to £145,0000%£145,001 to £250,0002%£250,001 to £325,0005%£325,001 to £750,00010%Over £750,00012%Source: Scottish Government Budget 2024-25Table 5: Residential property tax: Stamp Duty Land Tax (SDLT)Purchase priceSDLT rateUp to £250,0000%£250,001 to £925,0005%£925,001 to £1,500,00010%Over £1,500,00012%Source: UK Government Residential Property Rates
Committee reports Date published: 4 November 2024

Report on the Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 [draft]

The Draft Order The Scotland Act 1998 (Specification of Devolved Tax) (Building Safety) Order 2024 [draft] was laid in the Scottish Parliament on 10 September 2024.
SPICe briefings Date published: 24 February 2026

The impact of tightening finances on Scotland's universities - Parliamentary scrutiny and government acknowledgement

meeting=15553&iob=1327292Scottish Parliament. (2024, October 9). Education, Children and Young People Committee: Pre-budget 2025-26 scrutiny: Committee letter of 9 October 2024.
Committee reports Date published: 24 January 2025

Audit Scotland Budget Proposal for 2025/26 - Introduction

Audit Scotland Budget Proposal for 2024/25. Retrieved from https://bprcdn.parliament.scot/published/SCPA/2024/1/26/f617933f-a91c-4f1b-90bf-d3529841f6ec/SCPA062024R1.pdf aimed at enhancing scrutiny of future budget proposals, the Commission also held informal discussions with Audit Scotland during the year on its audit modernisation programmeiOn 24 June 2024 and to discuss its emerging thinking on budgetary priorities for 2025/26iiOn 30 September 2024.
Committee reports Date published: 10 January 2025
Committee reports Date published: 4 October 2024

Stage 1 report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - How quickly will the first carbon budget(s) be set?

But she expressed concern about a deadline that might conflict with other requirements such as considering CCC advice before setting the carbon budget levels.iNet Zero, Energy and Transport Committee, Official Report, 17 September 2024, Col 58 and Letter from the Acting Cabinet Secretary for Net Zero and Energy to the Convener of the DPLR Committee - 12 September 2024 In subsequent correspondence, she said it could take less than one week for the advice to be translated into regulationsiNet Zero, Energy and Transport Committee, Official Report, 17 September 2024, Col 54 and Letter from the Acting Cabinet Secretary for Net Zero and Energ - 20 September 2024 and confirmed she was considering an amendment to set a timescale between receipt of CCC advice and laying regulations.viiiLetter from the Acting Cabinet Secretary for Net Zero and Energ - 20 September 2024
Committee reports Date published: 25 September 2024

Work of the Delegated Powers and Law Reform Committee 2023-24 - Annex B - Commitments: 13 May 2023- 12 May 2024

International Organisations (Immunities and Privileges) (Scotland) Amendment Order 2024 [SSI 2024/Draft) (31st Report 2024, Published 1 May 2024] commitment to rectify the error at the earliest opportunity, which is anticipated to be in autumn of 2024.
Committees Last updated: 26 April 2024

Decarbonising heat in homes

Read the agenda and meeting papers, 28 March 2024 Read the Official Report, 28 March 2024 Read the meeting minutes, 28 March 2024 Decision: The Committee agreed to defer consideration of its next steps until after taking further evidence from the Auditor General for Scotland a...
Committee reports Date published: 29 February 2024

Stage 1 Report on Housing (Cladding Remediation) (Scotland) Bill - Annex A: Official Reports of relevant meetings of the Local Government, Housing and Planning Committee

Meeting of the Parliament: LGHP/12/12/2023 | Scottish Parliament Website 23rd January 2024: Property owners and residents. David Jones, Senior Associate, Taylor and Martin and representative, Queensborough Owners and Residents Association Chris Ashurst, Group Co-ordinator, High Rise Scotland Action Group Sean Clerkin, Representative, Scottish Tenants Organisation Perry Jenkins, Owner of affected property Alan Millar, Owner of affected property Stefano Pessina, Representative, Mizu Tenants Committee Jodi Terras, Owner of affected property Paul Turnbull, Representative, Cladding Working Group Meeting of the Parliament: LGHP/23/01/2024 | Scottish Parliament Website 23rd January 2024: Property developers Stephen Andrew, Group Technical Director, Taylor Wimpey Julie Jackson, General Counsel and Company Director, Miller Homes Fionna Kell, Director of Policy, Homes for Scotland John Low, Chief Executive, Robertson Homes Ltd Kieran Walker, Senior Technical Director, Barratt Developments plc Meeting of the Parliament: LGHP/23/01/2024 | Scottish Parliament Website 30th January 2024: Experts in building standards and fire safety Phil Diamond, Managing Director, Diamond & Co Jocelyne Fleming, Policy and Public Affairs Officer, Chartered Institute of Building Alan McAulay, Building Standards Hub Pilot Director, Local Authority Building Standards Scotland (LABSS) Jim McGonigal, President, Institution of Fire Engineers Gary Strong, Head of Professional Practice, Royal Institution of Chartered Surveyors (RICS) Kate Swinburne, Associate Director, OFR consultants Meeting of the Parliament: LGHP/30/01/2024 | Scottish Parliament Website 30th January 2024: Experts on finance, legal and insurance issues John Marr, Principal, Devolved Government & Social Housing, UK Finance Calum McQueen, Technical Surveying Manager, e.surv Chartered Surveyors Mervyn Skeet, Director of General Insurance Policy, Association of British Insurers John Sinclair, Convener Property Law Committee, Law Society of Scotland Meeting of the Parliament: LGHP/30/01/2024 | Scottish Parliament Website 6th February 2024: Scottish Government's Minister for Housing and officials Meeting of the Parliament: LGHP/06/02/2024 | Scottish Parliament Website

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