Search

This search includes all content on the Scottish Parliament website, except for Votes and Motions. All Official Reports (what has been said in Parliament) and Questions and Answers are available from 1999. You can refine your search by adding and removing filters.

There is a separate search for Votes and Motions
Video content can be found on Parliament TV

There are 64,437 results relating to "laying accounts"

Order by |

Official Report Meeting date: 11 May 2023

Standards, Procedures and Public Appointments Committee 11 May 2023

The committee is of the view that, in keeping with the principles that underpin the code of conduct, a member should not just take into account their own view in their assessment of whether a declaration relates to committee proceedings, but should also consider whether a fair-minded and impartial observer would consider that the declarable interest could i...

Official Report Meeting date: 8 February 2023

Meeting of the Parliament 08 February 2023

The service will be accountable to me, because I will be looking at the matter very closely.

Last updated: 5 December 2025

Human rights in rural Scotland 4 December 2025

National measures relating to poverty, deprivation and allocation of resources do not adequately account for rural needs. We know that access to justice for violations of human rights and equality breaches is a significant 61 gap across Scotland.

Last updated: 10 June 2024

$name

Fine income is 13 This is derived from the figures given in paragraph 68 (£18k/8 and £36k/15). 14 The SCTS data relates to “fine accounts” which may incorporate financial penalties resulting from a number of charges, not all of which will be under the 2012 Act.

Last updated: 31 August 2023

65 COSLA

In the SFC's projection, health accounts for nearly two-thirds of spending growth, due in large part to increasing prevalence of chronic conditions. 48.

Last updated: 30 August 2023

65 COSLA

In the SFC's projection, health accounts for nearly two-thirds of spending growth, due in large part to increasing prevalence of chronic conditions. 48.

Last updated: 23 May 2022

20220506_MinisterSSLG_DAWAP TP Regulations laid and response to SCoSS recommendations

The Scottish Government, therefore, consider it appropriate to lay the provisions found in Part 4 of the Regulations before the Commission has formally reported on these.

Last updated: 12 March 2024

SPBill28AS062024

Exemptions and rebates 10 Exemptions and rebates (1) The Scottish Ministers may by regulations— 25 (a) specify the cases or circumstances in which the levy (or a sum equivalent to the amount of the levy) is not payable or may be reimbursed, (b) provide for the making of arrangements for the issuing of exemption vouchers to categories of visitors specified in the regulations who may enter into a chargeable transaction, for the purpose of demonstrating the application of circumstances in 30 which a chargeable transaction is not subject to the levy. (1A) Before making regulations under subsection (1), the Scottish Ministers must consult local authorities and such tourist organisations as Ministers consider appropriate. (2) Regulations under subsection (1) are subject to the affirmative procedure. 6 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy P ART 3 I NTRODUCTION AND ADMINISTRATION OF THE LEVY Process 11 Scheme to impose levy 5 (1) A local authority may— (a) introduce a scheme or schemes to impose the levy for all or part of its area (referred to in this Act as a “VL scheme”), (b) modify a VL scheme, or (c) revoke a VL scheme. 10 (2) A VL scheme may make different provision for different purposes or different areas 1 within the local authority's area. (3) Two or more local authorities may act jointly to make a VL scheme. (4) In those circumstances— (a) they must continue to act jointly in relation to the scheme in all respects, and 15 (b) unless the context requires otherwise, a reference in this Act to— (i) a local authority, in relation to a VL scheme or to a proposed scheme, is a reference to the authorities acting jointly, (ii) the area of a local authority is a reference to the combined areas of those authorities, and 20 (iii) the local tourism strategy of a local authority is a reference to any tourism strategy prepared by an authority which is in effect in all or part of the area to which the VL scheme applies. 12 Prior consultation on scheme (1) Before introducing or modifying a VL scheme, a local authority must— 25 (a) prepare and publicise— (i) an outline of the proposed scheme or (as the case may be) the scheme as it is proposed to be modified (“the proposal”), (ii) a statement about the objectives of the proposal, including how the authority intends to measure and report on the achievement of those objectives, and 30 (iii) an assessment of the impacts of the proposal in the authority’s area, (b) consult— (i) such persons as the authority considers to be representative of communities, businesses engaged in tourism and tourist organisations in its area, (ia) if any part of the area to which the VL scheme relates has been designated 35 as a National Park, the National Park authority for that Park, and (ii) such other persons as the authority considers likely to be affected by the proposal, 7 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (c) prepare and publicise a report which— (i) summarises the consultation responses received, (ii) states whether or not the authority intends to proceed with the proposal (or the proposal as modified in light of the consultation), and 5 (iii) sets out the authority's reasons for whether or not it intends to proceed. (2) For the purposes of subsection (1)(a)(ii) the objectives must relate to developing, supporting or sustaining facilities or services which are substantially for or used by persons visiting the scheme area for leisure or business purposes (or both). (3) For the purposes of subsection (1)(a)(iii) the assessment must, in particular, set out what 10 the local authority considers to be the likely effects of the proposal on— 1 (a) persons living within the scheme area, and (b) such other persons as the authority considers likely to be affected by the proposal. (4) Before revoking a VL scheme, a local authority must publicise the proposed revocation of the scheme. 15 13 Required content of a scheme (1) A VL scheme must specify— (a) the scheme area, (b) the date on which the scheme is to come into force, (c) the scheme period (that is, the period during which the scheme is to remain in 20 force (which may be indefinitely)), (d) when during the scheme period a purchase of the right to reside in or at overnight accommodation is to give rise to the levy (which may be at all times during the scheme period), (e) the percentage rate (or rates) of the levy set by the local authority under section 25 6, (f) arrangements for the review of decisions by the authority in relation to the scheme, (g) the cases or circumstances in which the levy (or a sum equivalent to the levy) is not payable or may be reimbursed, (h) arrangements for the reimbursement of the levy (or a sum equivalent to the levy) 30 to a visitor who has (or a category of visitors who have) entered into a chargeable transaction, and (i) the manner in which the authority intends to make decisions on the use of the net proceeds of the scheme. (2) The date on which a VL scheme is to come into force must be at least 18 months after 35 the date of the local authority's decision to introduce the scheme. (3) The Scottish Ministers may by regulations amend subsection (1) so as to— (a) add something that a VL scheme must specify, or (b) remove, or vary the description of, any of the required content of a VL scheme listed in subsection (1) (except subsection (1)(e)). 8 Visitor Levy (Scotland) Bill Part 3—Introduction and administration of the levy (4) Regulations under subsection (3) are subject to the affirmative procedure. 14 Publicity for introduction of scheme (1) As soon as reasonably practicable after the date of its decision to introduce a VL scheme, the local authority must— 5 (a) notify the Scottish Ministers of its decision to introduce a VL scheme, and (b) publicise— (i) its decision to introduce a VL scheme, and (ii) the proposed date on which the VL scheme is to come into force. (2) The Scottish Ministers may by regulations make further provision about how local 10 authorities must publicise the matters mentioned in subsection (1)(b). 1 (3) Regulations under subsection (2) are subject to the negative procedure. 15 Transitional provision (1) The levy must not be charged in respect of a chargeable transaction that is paid for (in full or part) before the date of the local authority's decision to introduce a VL scheme. 15 (2) The levy may be charged in respect of a chargeable transaction that is paid for (in full or in part) after the date of the local authority's decision to introduce a VL scheme but before the date on which the VL scheme comes into force, if the visitor takes entry to the accommodation that the transaction relates to after the date on which the scheme comes into force. 20 Finances 16 Duty to keep separate account...

Last updated: 27 October 2023

Cabinet Secretary for Social Justice Carers Assistance Carer Support PaymentScotland Regulations 202

Outputs will be available in formats that suit the communication needs of a range of carers, including taking into account the particular needs older carers may have.

Last updated: 20 June 2022