Reading Time: 4 minutesDevolved Taxes: the case of Land and Buildings Transaction Tax (LBTT) group relief and share pledges It is to be expected that issues may arise
Category: Economy & Finance
A Scottish National Investment Bank: what’s new?
Reading Time: 4 minutesThe 2017 Programme for Government included a commitment to establish a Scottish National Investment Bank (SNIB). Its mission was described as: “…to provide and catalyse
Economic impact assessment: smoke and mirrors?
Reading Time: 4 minutesEconomic impact assessments generally show how organisations, events, sectors, or publically funded policies and projects have contributed to the economy at either a local, regional
Guest Blog – The National Performance Framework
Reading Time: 4 minutesAs with all guest blogs, what follows are the views of the author, Jennifer Wallace, Head of Policy at the Carnegie UK Trust, and not those
Minimum pricing for alcohol – a frequently asked question
Reading Time: 2 minutesTomorrow the Health and Sport Committee is due to consider the secondary legislation which will bring minimum unit pricing (MUP) for alcohol into effect. This
What do the latest statistics on economic growth tell us? (Q4 2017)
Reading Time: 3 minutesThe latest figures on Gross Domestic Product (GDP) in Scotland, for 4th quarter 2017, were published today by the Scottish Government. They show that the
Scottish Income Tax: how different is it to the rest of the UK?
Reading Time: 4 minutesThe Financial Scrutiny Unit (FSU) is often asked what the difference is between income tax in Scotland and in the rest of the UK, especially
Guest blog – Data is everywhere
Reading Time: 4 minutesAs with all guest blogs on SPICe Spotlight, what follows are the views of the author, Brian Hills, Head of Data at The Data Lab
Apples and oranges? Why it’s difficult to compare Scottish and English local government funding
Reading Time: 3 minutesThe Financial Scrutiny Unit is often asked to make Scotland vs England comparisons on various financial measures. When it comes to local government, comparing the
Financial Transactions: ‘real’ money?
Reading Time: 3 minutesIn recent years, the Scottish Government has received substantial sums from the UK Government known as ‘Financial Transactions’ (FTs). To date, the Scottish Government has