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SPICe briefings Date published: 6 March 2026

Assessing the council tax against the principles of "good" tax policymaking - Council Tax Freeze

Chart 3: Average Band D council tax in England, Scotland, and Wales 2020-21 to 2024-25 (cash terms)Scottish Government, 2025The Scottish Government includes the following caveat to council tax comparisons: “Approaches to Council Tax differ across the nations, so full coherence is not possible and caution should be ta...
SPICe briefings Date published: 27 May 2025

Community Wealth Building (Scotland) Bill - Scottish pilot areas

Scottish pilot areas Following the publication of Scotland’s first CWB strategy in 2020 in North Ayrshire, the Scottish Government established CWB pilots.
SPICe briefings Date published: 6 September 2024

Climate Change (Emissions Reduction Targets)(Scotland) Bill - Section 2: Replacement of annual and interim targets with budget targets

That section requires the Scottish Ministers to lay a report before the Scottish Parliament following each “target year. Section 33 reports are the Scottish Greenhouse Gas Statistics reports released annually that report the level of emissions from two years previously and whether the annual target for that year was achieved or not.
Committee reports Date published: 18 June 2024

Subordinate Legislation Considered by the Delegated Powers and Law Reform Committee on 18 June 2024 - No points raised

No points raised At its meeting on 18 JuneiFoysol Choudhury MSP submitted apologies for this meeting., the Committee considered the following instruments under its remit and agreed not to draw them to the attention of the Parliament.
Committee reports Date published: 6 June 2024

Subordinate Legislation considered by the Economy and Fair Work Committee on 5 June 2024

Background In Session 5, the then Economy, Energy and Fair Work Committee conducted a short, focused inquiry into Protected Trust Deeds and reported its findings in May 2020. These regulations address some of the recommendations made by the Committee.
SPICe briefings Date published: 17 May 2024

Post Office (Horizon System) Offences (Scotland) Bill - Potential level of wrongful convictions

Potential level of wrongful convictions In her statement of 16 January 2024, the Lord Advocate advised that in September 2020 the Scottish Criminal Cases Review Commission (SCCRC) had written to 73 individuals who may have been convicted in Scotland on the basis of unreliable evidence from the Horizon IT system.
SPICe briefings Date published: 12 April 2024

The Alcohol (Minimum Pricing)(Scotland) Act 2012 (Continuation) Order 2024 - Children and families

(p55) The evaluation report highlighted the following from the 3 qualitative papers which looked at the effect of problem drinking on children and families: Researchers felt unable to determine if MUP had a positive or negative impact on the lives of children and young people affected by other people’s drinking.1Ford, J., Myers, F., Burns, J., & Beeston, C. (2020).
Committee reports Date published: 18 March 2024

Stage 1 report on the Agriculture and Rural Communities (Scotland) Bill - Background to the Bill

These groups reported to the Scottish Government over 2020 and 2021.  The Scottish Government then established the Agriculture Reform Implementation Oversight Board (ARIOB) in October 2021 to support the implementation of policy reform, incorporating the relevant recommendations from the farmer-led groups.
SPICe briefings Date published: 6 June 2023

Wildlife Management and Muirburn (Scotland) Bill - What the Bill does: Sections 1-3

These penalties are consistent with the approach to wildlife and animal welfare crime penalties implemented by the Animals and Wildlife (Penalties, Protections and Powers) (Scotland) Act 2020. In recognition that individuals and professional pest controllers who currently use glue traps will need time to adapt to and develop alternative methods of rodent co...
SPICe briefings Date published: 8 March 2023

Trusts and Succession (Scotland) Bill - Key policy developments

It aims to show who controls the decisions of owners and certain tenants of land and property in Scotland, where this information may not be publicly available elsewhere in 2020, the Scottish Land Commission (not the Scottish Law Commission) published two new good practice protocols on private land-owning trusts and charities.

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