Scottish Parliament

A new Scottish tax aimed at encouraging the use of recycled materials in construction has been approved unanimously by the Scottish Parliament. The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill will replace the UK Aggregates Levy and tax the sale or use of aggregates consisting of

MSPs have backed a range of technical updates to the short-term lets licensing scheme in response to engagement with accommodation operators.

Protections for people who are in debt and experiencing mental health problems have been approved by the Scottish Parliament. The Bankruptcy and Diligence (Scotland) Bill includes the power to bring in a pause on debt recovery action until six months after the person has finished treatment.

MSPs have backed legislation giving councils a new power to introduce a visitor levy to raise funding for local visitor facilities and services. The Visitor Levy (Scotland) Bill will enable local authorities to apply a levy on overnight stays with all money raised to be reinvested in services and fa

The Scottish Parliament’s Finance and Public Administration Committee (FPAC) has agreed the general principles of a bill that will create a new Scottish Aggregates Tax (SAT) – a tax on the commercial exploitation of materials such as rock and gravel used in the construction industry.

A Scottish Parliament committee has expressed its concern with proposals to support people experiencing mental health issues and struggling with debt. The Bankruptcy and Diligence (Scotland) Bill proposes introducing a “mental health moratorium” – meaning people suffering from poor

Holyrood has launched a public consultation on the Visitor Levy (Scotland) Bill, proposed legislation that would allow local authorities to impose an additional charge on overnight accommodations, such as hotels and bed & breakfasts.

A Scottish Parliament committee has launched a public consultation to seek views on new Scottish bankruptcy laws.  The Bankruptcy and Diligence Bill will, among other provisions, create a “mental health moratorium”, meaning enforcement action against someone with serious mental

Employers should invest in mental wellbeing services and flexible working policies to boost Scotland’s economic activity rates, according to a new report from the Scottish Parliament’s COVID-19 Recovery Committee. The report considers the impact of the COVID-19 pandemic on Scotland&rsquo

Businesses, consumer groups and financial and legal professionals are being invited to share their views on a proposed law which could substantially reform how Scots can raise finance. The Scottish Parliament’s Delegated Powers and Law Reform Committee has launched a consultation on the Scotti

The 2022-2023 Scottish Budget Bill has been backed by MSPs. During the Stage 3 debate in the Scottish Parliament, finance secretary Kate Forbes announced a further £290 million in financial support to help address the rising cost of living.

Holyrood’s Finance Committee is “deeply worried” that Scotland is lagging behind almost all other areas of the UK in key indicators of economic performance.

Finance secretary Kate Forbes will publish the 2022-23 Scottish Budget and the Medium Term Financial Strategy on Thursday 9 December 2021, following agreement of the date with the Scottish Parliament’s Finance Committee. The agreed timetable will ensure sufficient time to scrutinise the Scotti

The Chartered Institute of Taxation (CIOT) and The Institute of Chartered Accountants of Scotland (ICAS) are calling on Scotland’s political parties to improve public awareness of devolved taxation in the next Scottish Parliament, as a new poll shows that a third of Scots are unaware that the

The Scottish Parliament’s Culture, Tourism, Europe and External Affairs Committee has stated that the societal and economic impact of Brexit is likely to intensify as Scotland begins to emerge from the COVID-19 pandemic.