Scottish Parliamentary Research (SPICe) Schools (Residential Outdoor Education) (Scotland) Bill - Briefing Prior to Stage 3
Dec. 10 2026
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This briefing supports Members in their consideration of the Schools (Residential Outdoor Education) (Scotland) Bill at Stage 3. The briefing summarises the provisions of the Bill as introduced, some of the main debates at Stage 1, how the Bill was amended at Stage 2, and some of the wider process-related debates around the Bill.
Scottish Parliamentary Research (SPICe) Financial support for children from parents: cross-border cases
Jan. 19 2026
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The UK system of child maintenance aims to ensure a child’s living costs are met when one parent does not live with their child. However, this system only applies when both parents and the child are living in the UK. This briefing focuses on the legal framework and procedures for parents in Scotland seeking financial support for a child from a parent who is living overseas.
Scottish Parliamentary Research (SPICe) Natural Environment (Scotland) Bill: consideration in advance of Stage 3
Jan. 19 2026
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This briefing summarises scrutiny of the Natural Environment (Scotland) Bill to date in advance of the Parliament's consideration at Stage 3. It sets out details of how the Bill was amended at Stage 2 and other significant developments or areas of debate.
Scottish Parliamentary Research (SPICe) Scottish Budget 2026-27
Jan. 16 2026
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This briefing considers the Scottish Government's spending and tax plans for 2026-27. More detailed presentation of the budget figures can be found in our budget spreadsheets. Infographics and supporting analysis provided by Andrew Aiton, Kayleigh Finnigan, Fraser Murray and Maike Waldmann.
Scottish Parliamentary Research (SPICe) Scottish Budget 26-27: Taxes Infographic
Jan. 14 2026
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This infographic looks at the Scottish Fiscal Commission's forecasts for Income Tax, Non-Domestic Rates, Land and Buildings Transaction Tax, Scottish Landfill Tax and Scottish Aggregates Tax.