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SPICe briefings Date published: 6 December 2024

Scottish Budget 2025-26 - New NDR relief

The Non-domestic rates relief statistics 2024 show that 37% of public houses and restaurants, and 61% of hotels, already receive some form of relief, with 21% and 43% respectively receiving 100% relief, so it should be noted that a significant proportion of properties eligible for the new relief will already be in receipt of support. The wholly new announce...
SPICe briefings Date published: 15 November 2023

Police (Ethics, Conduct and Scrutiny) (Scotland) Bill - Section 5 – Procedures for misconduct: functions of the Police Investigations and Review Commissioner

When asked about whether the PIRC should be able to take on responsibility for other key aspects of misconduct and gross misconduct proceedings for senior officers there was agreement, though at differing levels, with the following aspects: for receipt of complaints and allegations, where appropriate, referral to an independent legally chaired panel for pre...
Committee reports Date published: 27 January 2023

Legislative Consent Memorandum: delegated powers relevant to Scotland in the Shark Fins Bill - Delegated Powers

However, the Committee agreed to write to the Scottish Government to raise questions in relation to the delegated power in paragraph 4 of the Schedule (penalty for providing inaccurate information in connection with an application). On receipt of the response, the Committee reconsidered these powers at its meeting on 24 January.
Committee reports Date published: 4 January 2023

Disabled Children and Young People (Transitions to Adulthood) (Scotland) Bill at Stage 1 - Delegated Powers

At its meeting on 8 November 2022, the Committee was content with the following delegated powers: Section 4 – Duties to comply with National Transitions Strategy Section 7 – Duty to introduce a transitions plan Section 8 – Other duties Section 10 – Contents of a transitions plan Section 11 – Preparation of a transitions plan Section 12(3)(e) - Management of a transitions plan Section 12(7) – Management of a transitions plan Sections 13 – Dispute resolution Sections 14(1)(f) – Guidance (power to prescribe such other persons who must have regard to guidance issued under section 14) Section 15 – Directions Section 17 – Ancillary provision It did, however agree to write to the Member in charge to raise questions in relation to the following regulation-making power: Section 14(1) - power to issue guidance. On receipt...
Committees Published: 17 February 2022

Workplace Parking Licensing (Scotland) Regulations 2022

More broadly, safeguards should be built into any future consideration of WPLs - including a Scotland-wide cap on the amount that can be charged so any levies are not punitive, a sunset provision on their longevity as is the case with Business Improvement Districts, consistency amongst councils implementing the levy, and clarity over what the receipts will ...
Committees Published: 7 October 2021

UK Government Health and Care Bill - Follow up

Clause 130 of the Bill gives the Secretary of State power to make consequential provision by regulation which can amend or repeal primary legislation (including Acts of the Scottish Parliament, Senedd, and Northern Irish legislation). An initial consideration on receipt of the Bill did not highlight this clause as being of concern to us, given the limited a...
SPICe briefings Date published: 12 May 2021

Key Issues for Session 6: COVID, Climate and Constitution - Where does the money come from?

On current plans, only £10 million of capital reserves and £2 million of FT reserves remain. Capital receipts and income – finally, the Scottish Government may be able to supplement the funds available for infrastructure investment through selling existing assets or through income generated by assets.
Committee reports Date published: 23 February 2021

Report on Scottish Government Budget 2021-22 - Financial Transactions (FTs)

Net financial transactions (after adjusting for receipts) total £408 million. The amount allocated by HM Treasury to the Scottish Government in FT funding has reduced by around two-thirds in 2021-22, from £606 million in 2020-21 to £208 million in 2021-22.
Committee reports Date published: 7 December 2020

Pre-budget scrutiny 2021-22 - Earnings Growth

On the one hand it is welcome that Scottish income tax receipts have bounced back from weak growth in 2017-18.
Committee reports Date published: 11 December 2017

Stage 1 Report on the Social Security (Scotland) Bill - Winter heating assistance

In its manifesto, the Scottish Government made a commitment to extend winter fuel payments to families with disabled children in receipt of the higher rate of disability living allowance and make early payments to those living off the gas grid.

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