Reading Time: 5 minutes This blog summarises some of the announcements made today by the new Chancellor, and the implications for Scotland.
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A new guide to public finance accountability
Reading Time: 3 minutes This guest blog from ICAS introduces a new guide to help explain how the UK and Scottish governments are held to account for their decisions on public finances, where the money comes from, how it is spent and prioritised and the results of audits of public accounts.
Coronavirus (COVID-19) – hub for SPICe material
Reading Time: 5 minutes A hub for all SPICe material on coronavirus (COVID-19).
COVID-19: How much has been spent?
Reading Time: 7 minutes The pandemic has resulted in significant revisions to Scottish Government spending plans. This blog examines the information available on spending to date and highlights the challenges in tracking the spend.
UK Spring Statement: inflation impact takes hold
Reading Time: 4 minutes This blog summarises some of the key measures outlined in yesterday’s UK Spring Statement.
Spring (Budget Revision) has sprung, but further adjustments required to meet financial commitments for next year
Reading Time: 6 minutes This blog considers the Spring Budget Revision for 2021-22 which was considered at the Public Finance and Administration Committee yesterday.
Non-Domestic Rates (Coronavirus) (Scotland) Bill
Reading Time: 12 minutes The Non-Domestic Rates (Coronavirus)(Scotland) Bill was introduced in the Scottish Parliament on 14 December 2021. If passed, the Bill will mean that the effect of coronavirus cannot be taken into account when setting the ‘net annual value’ and/or ‘rateable value’ for a property, which in turn determines the non-domestic rates that must be paid.
This blogpost considers the context for the Bill and its purpose. It also considers the related secondary legislation that has already been passed by the Parliament.
Budget 2022-23: Mind the (Block Grant Adjustment) Gap
Reading Time: 8 minutes This blog sets out an initial analysis of the Scottish Budget 2022-23.
UK Budget and Spending Review 2021 – key points and implications for Scotland
Reading Time: 5 minutes This blog summarises some key points from the UK Budget and Spending Review and sets out some of the implications for Scotland.
Health and social care: who pays, who decides?
Reading Time: 6 minutes The UK government recently announced plans to increase taxes to pay for health and social care in England. This blog explores the implications for Scotland.