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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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Committee reports Date published: 5 February 2026

Report on the Scottish Budget 2026-27 - Income tax

It was noted this “is not a fair income tax schedule and it does have implications for decisions people are making”, which “isn’t good for the economy; it isn’t good for tax receipts”.1Scottish Parliament, Finance and Public Administration Committee. (2026, January 20).
Committee reports Date published: 11 December 2025

Stage 1 report on the Building Safety Levy (Scotland) Bill - Policy objectives of the Bill

It further states that “in many cases the developer will be in receipt of funds from the sale of the property by the time the liability to the SBSL is due for payment”.  
SPICe briefings Date published: 11 July 2025

Building Safety Levy (Scotland) Bill - Key concepts

This means that, in many cases, the developer will be in receipt of funds from the sale of the property by the time that the liability to the SBSL is due for payment.
Committee reports Date published: 16 May 2025

The 2022/23 and 2023/24 audits of the Water Industry Commission for Scotland - Steps taken to improve financial control

We have also revised our policies on travel and expenses, with the focus on compliant expenses claims, to move towards the target of 0 per cent expenses claims with no receipt.2The Scottish Parliament. (2024, March 21).
Committee reports Date published: 28 November 2024

Subordinate Legislation considered by the Social Justice and Social Security Committee on 21 November 2024 - Consideration by the Social Justice and Social Security Committee

The Cabinet Secretary explained that "the Regulations, and the associated consequential amendments, will introduce the Scottish Adult DLA from March 2025 and provide a like-for-like case transfer for all remaining adults in Scotland who are in receipt of DLA."iThe Social Justice and Social Security Committee.
Committee reports Date published: 6 March 2023

Legislative Consent Memorandum - Social Security (Additional Payments) (No. 2) Bill

The UK Government will also make payments of £150 to individuals in receipt of qualifying disability benefits.
Committee reports Date published: 2 August 2022

Scottish Attainment Challenge - PEF: free school meals metric

They will be a way of helping to ensure that local authorities in those areas, which can be the most rural areas, can identify and work with their schools by using that funding to begin to look at some of the practices that they might need to take forward in relation to rural poverty and hidden poverty that the original framework for the challenge perhaps did not address in such an overt way.Official Report, 11 May 2022, col 44 The Committee notes evidence that free school meals is not a reliable metric for calculating PEF allocation to schools and that this formula excludes a number of schools from receipt...
Committee reports Date published: 5 July 2022

Net Zero, Energy and Transport Committee Report Legislative Consent Memorandum (LCM) on the High Speed Rail (Crewe to Manchester) Bill - The Scottish Government's evidence

Scotland will also benefit immediately from faster train services upon completion of phase 1 of the HS infrastructure.iNet Zero, Energy and Transport Committee, Official Report 24 May 2022, Col 10 The Minister confirmed that discussions were ongoing with the UK Government on their differences and that she was hopeful that progress would be made, especially as the legislative process for the UK Bill would likely last several more months.iNet Zero, Energy and Transport Committee, Official Report 24 May 2022, Col 11 The Minister told the Committee that Scottish Government officials were working closely with their counterparts and that there was "good collaborative working".iNet Zero, Energy and Transport Committee, Official Report 24 May 2022, Col 12 In this connection, we note receipt...
Committee reports Date published: 14 June 2022

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 14 June 2022

It provides, in each case, that a fee is not payable by a person if they or their partner is in receipt of working tax credit, provided that child tax credit is being paid to the person or their partner, or otherwise following a claim for child tax credit made jointly by the members of “a couple (as defined in section 3(5A) of the Tax Credits Act 2002)” whi...
SPICe briefings Date published: 24 February 2022

Coronavirus (Recovery and Reform) (Scotland) Bill: health, education, public Services and housing - Discussion of the provisions

The analysis said that a few respondents felt that moving to an electronic notification system could result in important notices going unread or being sent to the wrong recipient: Possible benefits from making this permanent in terms of speed and sustainability but there would have to be arrangements made to ensure receipt of information as well as accuracy...

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