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Briefings on the Regulations and SBR were prepared by the Financial Scrutiny Unit in SPICe and the Scottish Government.
Following evidence, the Minister moved motion S5M-21135—
That the Finance and Constitution Committee recommends that the Budget (Scotland) Act 2019 Amendment Regulations 2020 [draft] be approved.
The Withdrawal Agreement would, however, still stand meaning that, for example, citizens' rights would be protected.
SPICe has produced a briefing on preparing for a no deal Brexit.
Email from Scottish Government Bill team to SPICe. [Unpublished].
protecting a person who has already been subjected to FGM, and
otherwise preventing or reducing the likelihood of an FGM offence being committed.
The importance of the Block Grant Adjustment
Under the Fiscal Framework, equally important to the Scottish budget as the SFC revenue forecasts, is the block grant adjustment (BGA) made to the Scottish budget to reflect the revenues foregone by the UK government from the devolution of each tax (see also this blog from the Fraser of Allander Institute).
Source: SPICe The BGA is linked to the growth rate of revenues in the “equivalent” taxes in the rest of the UK.
Air Passenger Duty (APD) will stop applying in Scotland on 1 April 2018 and if this Bill is passed, ADT will replace APD in Scotland.
SPICe briefing 17/05 Air Departure Tax (Scotland) Bill provides more detail on the provisions in the Bill as introduced.
Retrieved from https://bprcdn.parliament.scot/published/2025/9/9/b73b635c-31dd-48eb-a0b0-5105e42b7ead/SB%2025-39.pdf [accessed 4 November 2025] SPICe also produced a summary of responses to the call for views.13Restraint and Seclusion in Schools (Scotland) Bill.