Reading Time: 5 minutes This blog summarises some of the announcements made today by the new Chancellor, and the implications for Scotland.
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.
Reading Time: 5 minutes A hub for all SPICe material on coronavirus (COVID-19).
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.
Reading Time: 4 minutes This blog summarises some of the key measures outlined in yesterday’s UK Spring Statement.
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.
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.
Reading Time: 8 minutes This blog sets out an initial analysis of the Scottish Budget 2022-23.
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.
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.