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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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Last updated: 2 September 2025

SSI Tracker: Monday 1 September 2025

Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 5175 or email: [email protected].
Last updated: 22 April 2024

Monday 22 April 2024 SSI tracker

Queries on instruments that are not yet available on the website can be made by contacting the clerks to the Delegated Powers and Law Reform Committee Te l : 0131 348 5175 or email: [email protected].
Committee reports Date published: 15 May 2018

Subordinate legislation considered by the Delegated Powers and Law Reform Committee on 15 May 2018 - Annex

Could the duties and discretion of the appropriate administering authority be clearer in regulation 17(12)(e)? Regulation 20(2)(l) refers to "the SDS Scheme". However, that term is not defined.
SPICe briefings Date published: 21 April 2020

UK-EU Future Relationship Negotiations: Fisheries - 5.3 The environmental importance of fisheries negotiations

There are therefore clear differences in approach, which may make reaching an agreement challenging.
SPICe briefings Date published: 11 October 2017

How can we reduce obesity in Scotland? - Diet and obesity

Food Standards Scotland. Price promotions may influence type of food that people buy.
Questions and Answers Date answered: 10 May 2019

S5W-22932

Annual mean concentrations at these sites ranged between 14 and 1150 ng/l, with the majority of the annual means being 50 ng/l or less (278 out of 334).
Official Report Meeting date: 30 May 2019

Justice Sub-Committee on Policing 30 May 2019

Justice Sub-Committee on Policing 30 May 2019 Justice Sub-Committee on Policing 30 May 2019Decision on Taking Business in Private Decision on Taking Business in Private Feasgar math, a h-uile duine, agus fàilte.
Questions and Answers Date answered: 27 February 2025

S6W-34471

To ask the Scottish Government how many signs are located along the (a) A82, (b) A828, (c) A83, (d) A835, (e) A85, (f) A86, (g) A87, (h) A887, (i) A889, (j) A9, (k) A95, (l) A96 and (m) A99, and what proportion does not meet current standards for visibility and effectiveness, broken down by Category (i) 1 and (ii) 2 defects.
Committee reports Date published: 17 December 2025

Stage 1 Report on the Children (Care, Care Experience and Services Planning) (Scotland) Bill - Fostering Services to be Charities

The Committee seeks further clarity from the Scottish Government in relation to how the Bill's proposals will affect IFAs registered in England, who may also seek to place children and young people in Scotland.
Last updated: 11 June 2024

SPBill38AS062024

Credits 15 Tax credits 35 (1) The Scottish Ministers may by regulations provide that where— (a) a charge to tax has arisen on any quantity of aggregate, and 11 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 3—Calculation of tax (b) specified conditions are fulfilled, a person liable to pay the tax is to be entitled to credit of such an amount as is determined in accordance with specified rules. (2) Regulations under subsection (1) may include provision for determining the amount of 5 credit (including provision for limiting it). (3) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is moved outwith Scotland to a place in the rest of the United Kingdom, or to United Kingdom waters, in the form of aggregate. (4) Regulations under subsection (1) may include provision in relation to cases where any 10 quantity of taxable aggregate is exported outwith the United Kingdom from a place in 1 Scotland, in the form of aggregate. (5) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate has an excepted process applied to it. (6) Regulations under subsection (1) may include provision in relation to cases where any 15 quantity of taxable aggregate is used in a specified industrial or agricultural process. (7) Regulations under subsection (1) may include provision in relation to cases where any quantity of taxable aggregate is disposed of (by dumping or otherwise) in such a manner, not constituting its use for construction purposes, as may be specified. (8) Regulations under subsection (1) may include— 20 (a) provision in relation to cases where the whole or part of a debt which is due to the person liable to pay the tax is written off in the person’s accounts as a bad debt, and (b) provision for determining whether, and to what extent, a debt is to be taken to be bad for the purposes of paragraph (a). 25 (9) In this section, “specified” means specified in the regulations. 16 Tax credits: further provision (1) Regulations under section 15(1) may make provision as to the manner in which a person is to benefit from credit, and may, in particular, make provision— (a) that a person is to be entitled to credit by reference to accounting periods, 30 (b) that a person is to be entitled to deduct an amount equal to the person's total credit for an accounting period from the total amount of tax due from the person for the period, (c) that if no tax is due from a person for an accounting period but the person is entitled to credit for the period, the amount of the credit is to be paid to the person 35 by Revenue Scotland, (d) that if the amount of credit to which a person is entitled for an accounting period exceeds the amount of tax due from the person for the period, an amount equal to the excess is to be paid to the person by Revenue Scotland, (e) for the whole or part of any credit to be held over to be credited for a subsequent 40 accounting period, 12 Aggregates Tax and Devolved Taxes Administration (Scotland) Bill Part 1—Scottish aggregates tax Chapter 4—Administration (f) as to the manner in which a person who has ceased to be registrable is to benefit from credit. (2) Regulations made by virtue of subsection (1)(c) or (d) may provide that where at the end of an accounting period an amount is due to a person who has failed to submit 5 returns for an earlier period as required by this Act, Revenue Scotland may withhold payment of the amount until the person has complied with that requirement. (3) Regulations made by virtue of subsection (1)(e) may— (a) provide for credit to be held over either on the person's application or in accordance with directions given by Revenue Scotland from time to time, and 10 (b) allow directions to be given generally or with regard to particular cases. 1 (4) Regulations under section 15(1) may provide that— (a) no benefit is to be conferred in respect of credit except on a claim made in such manner and at such time as may be determined by or under regulations, (b) payment in respect of credit is to be made subject to such conditions (if any) as 15 Revenue Scotland thinks fit to impose, including conditions as to repayment in specified circumstances, (c) deduction in respect of credit is to be made subject to such conditions (if any) as Revenue Scotland thinks fit to impose, including conditions as to the payment to Revenue Scotland, in specified circumstances, of an amount representing the whole 20 or part of the amount deducted. (5) Regulations under section 15(1) may require a claim by a person to be made in a return required by regulations under section 23. (6) Regulations under section 15(1) may provide for section 107 of the Revenue Scotland and Tax Powers Act 2014 (claim for relief for overpaid tax etc.) to apply, with or 25 without modifications, to a claim under this section by a person who has ceased to be registrable as it applies to a claim under that section.

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