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SPICe briefings Date published: 22 November 2019

Human Rights and the Environment - Rights of Assembly & Climate Change Protests

Retrieved from https://undocs.org/A/HRC/40/L.22/Rev.1 [accessed 04 November 2019]
SPICe briefings Date published: 12 November 2018

Kelp harvesting - 2018 Highlands and Islands Enterprise report

., Sotheran, I., Benson, A., Greenhill, L., Martino, S., Parker, A., Thompson, E., Allen, C.J. (2018) Wild Seaweed Harvesting as a Diversification Opportunity for Fishermen.
Committee reports Date published: 1 September 2017

Teacher Workforce Planning for Scotland's Schools - Promotion

Retrieved from <a href="http://www.parliament.scot/S5_Education/Inquiries/20170509Secondary_school_teacher_questionnaires.pdf" target="_blank">http://www.parliament.scot/S5_Education/Inquiries/20170509Secondary_school_teacher_questionnaires.pdf</a> One suggestion for improvement was to place: Less demands on head teachers and give them more autonomy to run their schools – they should know what is best if you have the right person in the job. Wardrope, L...
Last updated: 21 May 2025

SPBill69PMS062025accessible

Farley et al., ‘Prostitution and Trafficking in Nine Countries, p.56. 41 L. Bissinger, ‘Physical Damage in Prostitution’, FiLiA, Physical Damage in Prostitution | FiLiA. 42 M.
Last updated: 20 May 2025

SPBill69PMS062025

Service Providers’ Perspectives, March 2024, . https://www.cseaware.org/uploads/1/4/1/1/141170061/facilitating_disclosures_-_cse_aware_1.pdf 17 L. Jones, E. Craig and A. Mentzou, Lived Experience Engagement, p. 52. 18 Scottish Government, Exploring available knowledge and evidence on prostitution in Scotland via practitioner-based interviews, December 2016, p. 9. 19 Scottish Government, Exploring available knowledge and evidence on prostitution in Scotland, p. 96. 20 L.
Last updated: 13 May 2022

Register of Interests for the Parliamentary Year 6 May 2021 to 13 May 2022

Interest in shares N o r e g i s t r a ble interests. Voluntary U n t i l 3 1 August 2021 I was an unremunerated Trustee for the social enterprise The Edinburgh Remakery.
Committees Published: 25 November 2021

UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021: Draft Policy Statement and Draft Annual Report

Directive (EU) 2019/904 of the European Parliament and of the Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment [2019] OJ L 155/1. Directive (EU) 2019/883 of the European Parliament and of the Council of 17 April 2019 on port reception facilities for the delivery of waste from ships, amending Directive 2010/65/EU and repealing Directive 2000/59/EC [2019] OJ L 151/116..
Official Report Meeting date: 15 May 2018

Delegated Powers and Law Reform Committee 15 May 2018

The committee is invited to draw the regulations to the attention of the Parliament on reporting ground (h), on the basis that it could be clearer what the expression “SDS Scheme” means in regulation 20(2)(l). Does the committee wish to comment that although, taken individually, the majority of the errors are capable of rectification by correction slip, ta...
Last updated: 17 March 2026

SPBill73BS062026

Building Safety Levy (Scotland) Bill [AS PASSED] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73B Session 6 (2026) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Information sharing 21A Information sharing Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R EVIEWS AND A PPEALS 44 Reviews and appeals of decisions of Revenue Scotland P ART 7 F INAL PROVISIONS 45 Report on operation of Act 46 Interpretation of this Act 47 Interpretation of the Revenue Scotland and Tax Powers Act 2014 48 Regulation-making powers 49 Ancillary provision 50 Crown application 51 Commencement 51A Expiry 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy Amendments to the Bill since the previous version are indicated by sidelining in the right margin.
Last updated: 10 February 2026

SPBill73AS062026

Building Safety Levy (Scotland) Bill [AS AMENDED AT STAGE 2] CONTENTS Section P ART 1 S COTTISH B UILDING S AFETY L EVY 1 The Scottish building safety levy 2 Overview P ART 2 K EY C ONCEPTS Building control events 3 Meaning of “building control event” Types of new buildings which may be taxable 4 Meaning of “new residential unit” 5 Exempt new residential units 6 Power to modify types of buildings which may be taxable 7 Amendment of the Building (Scotland) Act 2003 Liability to pay levy 8 Person liable to pay levy P ART 3 C ALCULATION AND USE OF L EVY Amount of levy 9 Charging and rate of levy Calculation of levy payable 10 Calculation of total levy payable by a person in an accounting period Reliefs and allowances 11 Reliefs 12 Levy-free allowance SP Bill 73A Session 6 (2026) ii Building Safety Levy (Scotland) Bill Proceeds of levy 13 Use of proceeds of levy P ART 4 A DMINISTRATION OF L EVY Registration 14 Scottish building safety levy register 15 Duty to register for levy 16 Voluntary registration for levy 17 Cancellation of registration for levy 18 Registration: notification and compliance Accounting for levy and record-keeping 19 Accounting for levy by return and time for payment 20 Form and content of returns 21 Communications from taxpayers to Revenue Scotland Information sharing 21A Information sharing Non-resident taxpayers 22 Appointment of tax representatives 23 Effect of appointment of tax representatives 24 Definition of “business premises” to exclude premises of tax representatives Special cases 25 Groups of companies 26 Notification of cessation of eligibility for group treatment or of having a place of business in UK 27 Group treatment: change to application or notification 28 Group treatment: substitution and termination 29 Partnerships and unincorporated bodies etc. 30 Bankruptcy etc. 31 Transfer of business as a going concern Provision of security 32 Security required by individual direction 33 Security required by general direction Delegation of functions 34 Delegation of functions by Revenue Scotland P ART 5 P ENALTIES 35 Failure to make return 36 Failure to pay levy iii Building Safety Levy (Scotland) Bill 37 Inaccuracies in taxpayer documents 38 Failure to register for levy etc. 39 Failure to request approval of tax representative appointment 40 Failure to notify cessation of eligibility for group treatment or of having place of business in UK 41 Failure to notify change to group treatment application or notification 42 Failure to provide security 43 General provisions for penalties relating to the Scottish building safety levy P ART 6 R EVIEWS AND A PPEALS 44 Reviews and appeals of decisions of Revenue Scotland P ART 7 F INAL PROVISIONS 45 Report on operation of Act 46 Interpretation of this Act 47 Interpretation of the Revenue Scotland and Tax Powers Act 2014 48 Regulation-making powers 49 Ancillary provision 50 Crown application 51 Commencement 51A Expiry 52 Short title 1 Building Safety Levy (Scotland) Bill Part 1—Scottish Building Safety Levy Amendments to the Bill since the previous version are indicated by sidelining in the right margin.

Can't find what you're looking for?

If you're having trouble finding the information you want, please contact [email protected].