Tax analysis: In Abbotsford Property Group Ltd, the Tax Chamber of the First-tier Tribunal for Scotland (the Scottish FTT) upheld Revenue Scotland's assessments against two appellants for incorrectly claimed Land and Buildings Transaction Tax (LBTT) group relief, while differentiating the penalties applicable to each appellant based on timing and circumstances.

The Scottish First Minister, Humza Yousaf, has written to the to the Prime Minister, Rishi Sunak, to ask for a joint approach in dealing with the exoneration of those individuals wrongly convicted due to errors in the Post Office Horizon IT system. In his statement, the First Minister has expressed a desire to ensure that Parliament involves the devolved governments in any attempt to pass legislation with the purpose of reversing the convictions. This is due to the fact that the power to reverse convictions of Scottish courts is devolved to the Scottish Parliament. The First Minister is therefore keen to ensure that sub-postmasters in Scotland and Northern Ireland are not left at a disadvantage.

The Department for Energy Security and Net Zero (DESNZ) has announced the signing of an agreement with the Scottish Government, exploring partnership opportunities between Great British (GB) Energy and Scottish public bodies. These partnerships aim to secure investment in supply chains and infrastructure, accelerate the delivery of clean energy technologies, maximise economic benefits, including job creation, and ensure parity between GB Energy’s activities in Scotland and the rest of the UK.

The Scottish Government and Historic Environment Scotland (HES) have published the full guide to Conversion of Traditional Buildings, under section 4(1) of the Building (Scotland) Act 2003. This guidance addresses technical compliance with the Building (Scotland) Regulations 2004, SSI 2004/406 (as amended), for conversion works on traditional buildings. It adopts a risk-based approach that balances building regulation compliance with conservation. The guide applies to building warrant applications submitted on or after 10 August 2026 and to works that do not require a building warrant from that date, in accordance with transitional provisions outlined in the amending regulations.

The Scottish Government has announced a consultation on the use of bail and release from custody arrangements. The Scottish Government are seeking views on how to improve the way bail and prison custody operates in Scotland by reducing the disruption caused by short term imprisonment on remand and providing more opportunities for rehabilitation. The Scottish Government has provided that while imprisonment is a necessary tool for the criminal justice system against individuals that pose a serious risk of harm, a greater emphasis on rehabilitation will support people to move away from offending behavior. The deadline for the consultation is 7 February 2022.

The Scottish Government has announced the publication of the 2024-29 National Adaptation Plan (SNAP3), outlining over 200 actions and proposals for managing the current and future impacts of climate change in Scotland.

The Scottish Government has announced the introduction of the Land Reform Bill which will aim to change how land is owned and managed in the rural and island communities of Scotland. Measures proposed include prohibiting sales of large landholdings in certain cases until Ministers can consider the impact on the local community, giving communities advanced notice of certain sales, placing additional responsibilities on the owners of the very largest landholdings, a new duty to publish a model Land Management Tenancy and reforms to tenant farming and small landholding legislation.

The Scottish Government has announced its approval of the prisoner early release plan for some short-term prisoners in order to address the impact of a recent increase in the prison population. Under this model and based on criteria set in regulations approved by Parliament, around 514 eligible prisoners are expected to be released among four tranches, starting from 26 June 2024. The Scottish Government explains that this will only apply to prisoners serving less than four years and due to be released within 180 days, and will automatically exclude any prisoner who is serving a life sentence, is on the Sex Offenders Register, is subject to a non-harassment order or has an unspent conviction for domestic abuse. Public safety will remain the priority and will underpin all decisions along with built-in safeguards.

The Scottish Government has published a letter to local authorities, outlining changes to the guidance in the Building Standards Technical Handbooks. These changes stem from two amendment regulations to the Building (Scotland) Regulations 2004: the Building (Scotland) Amendment Regulations 2024, SSI 2024/247, and the Building (Scotland) Amendment (No. 2) Regulations 2024 SSI 2024/327, effective from 1 January 2025. These changes will be reflected in both domestic and non-domestic handbooks. The previous April 2024 Technical Handbooks will cease to have effect for building warrant applications and completion certificates submitted after 31 December 2024.

The Scottish Government has announced that a digital evidence sharing technology will be rolled out nationally as part of a £33m initiative. The Digital Evidence Sharing Capability aims to allow access for police officers, prosecutors, defence lawyers, court staff and judges to a platform which collects, stores, processes and manages evidence digitally. According to the Scottish Government, a pilot of the programme saved 550 hours of police time.

The Scottish Government has announced a new package of policies for climate change action. The new policies on transport, land use and agriculture aim to support the Scottish Government’s commitment to reach net zero by 2045. The transport policies include increasing the number of electric vehicle chargers, a new national integrated ticketing system for public transport, and measures to accelerate the switch from the ‘Internal Combustion Engine’ to zero emission vans and other vehicles. The agricultural policies include funding for Tier 2 of the agriculture future support framework, and a consultation on a new carbon tax on large estates to incentivise peatland restoration and renewable energy generation.

The Scottish Government has announced that the Open Market Shared Equity Scheme (OMSE) has opened for applications to help first-time buyers and priority access groups who cannot afford the full price of a home. The scheme is available to eligible buyers on low-to-moderate incomes, including social renters, disabled people, people aged 60 and over, members of the armed forces and veterans, and funds between 60% and 90% of the price of a home bought on the open market, with the government holding the remaining equity stake. OMSE, together with the First Homes Fund, which offers a £10,000 contribution to first-time buyers who struggle to save enough for a full deposit, forms part of the Scottish Government’s programme of action to provide affordable housing across the country.