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PRACTICE NOTES
This Practice Note highlights the main differences in the practice of employment tribunals in Scotland when compared with those sitting in England and Wales. With responsibility for Scottish employment tribunals now devolved to Scotland, it remains to be seen if those differences will be reinforced and become wider in scope. Statutory framework and constitution While employment tribunals in Scotland operate in some different ways from their counterparts in England and Wales, it is important to recognise that the statutory framework is the same. The constitution and procedure of Scottish tribunals are governed by the single set of rules in the Employment Tribunal Procedure Rules 2024 (ET Rules 2024), SI 2024/1155. Prior to 2004, Scotland had separate rules of procedure. Because the statutory framework for Scottish employment tribunals is this statutory framework, primary reference should be made to the ET Rules 2024, SI 2024/1155. That said, the employment tribunals in Scotland have their own President who is appointed by the Lord President of the (Scottish) Court of Session, the most senior judge in
PRACTICE NOTES
This Practice Note provides a toolkit with details and links to key Scottish family law commentary, legislation, case law sources, procedural rules, forms and Scottish family law organisations. Commentary Butterworths Scottish Family Law Service provides a single source of reference on all aspects of the law in Scotland as it affects married and unmarried partners and their children, including: • Married couples and civil partners: Butterworths Scottish Family Law Service [A1]–[A1612]
PRACTICE NOTES
The Scottish general anti-avoidance rule (Scottish GAAR) aims to protect tax (and public) revenue through counteracting tax avoidance arrangements that are artificial and is intended to work in tandem with the targeted anti-avoidance rules contained within the legislation implementing the devolved taxes. The Scottish GAAR is effective from 1 April 2015 and applies to devolved taxes. A devolved tax is a tax specified as such by Part 4A of the Scotland Act 1998. The devolved taxes that have been brought into effect are land and buildings transaction tax (LBTT), Scottish landfill tax (SLFT) and Scottish aggregates tax (SAT). Scottish air departure tax (ADT) and wild fisheries taxes are included in Part 4A as devolved taxes but have not been brought into effect, although the ADT is expected to come into effect on 1 April 2027. The Scottish rate of income tax is not a devolved tax; it is collected and administered by HMRC and is not within the Scottish GAAR. The legislation governing the operation of the Scottish GAAR is at first glance
NEWS
The Scottish government has published guidance for landlords on the end of the emergency Cost of Living (Tenant Protection) (Scotland) Act 2022 measures on 31 March 2024. Regulations to protect tenants concerned about rent increases following the end of the emergency rent cap have been laid in the Scottish Parliament. The Scottish government has also released information on the ending of the temporary rent cap and evictions protections for landlords and tenants and updated guidance on private residential tenancies for landlords and tenants respectively. Each piece of guidance provides information on rent charges, ending tenancies, evictions and sources of training and support from the perspective of tenants or landlords
NEWS
The Scottish government has launched a consultation, seeking views on the Draft Environmental Protection (Single-use Vapes) (Scotland) Regulations 2024, required to implement the ban on the sale and supply of single-use vapes in Scotland. Responses to the consultation will inform the final regulations that will be laid in the Scottish Parliament in 2024. This consultation closes on 8 March 2024.
NEWS
The Scottish government has launched a consultation seeking views on enabling powers that have been proposed to permit future amendments to Scotland's Habitats Regulations and Environmental Impact Assessment (EIA) regimes. The proposed enabling powers would ensure that the relevant legislation continues to serve its intended purpose and help replace powers lost as a result of UK's exit from the European Union (EU). This consultation will close on 13 May 2024.
NEWS
The Scottish Government has published two pieces of guidance. The first is aimed at hosts and operators of short-term lets in Scotland. It explains their responsibilities under the Civic Government (Scotland) Act 1982 (Licensing of Short-term Lets) Order 2022, SSI 2022/32, as amended in 2023 and 2024, and outlines the mandatory licensing scheme across Scotland. The guidance covers who is in scope, how to apply for and comply with a licence, different licence types, and the availability of temporary exemptions and temporary licences, and will be kept under review. The second is updated supplementary guidance titled Short-Term Lets Licensing Scheme: Part 2. It is intended for Scottish licensing authorities, letting agencies, and booking platforms facilitating short-term lets. This non-statutory guidance updates the March 2022 version, reflects amendments to the 2022 Order and subsequent Amendment Orders, and incorporates recommendations from a VisitScotland-chaired group.
NEWS
The Scottish government has published new guidance entitled 'The Repairing Standard Statutory Guidance' for use by private landlords in determining whether a house meets the standards of repair set out in the Repairing Standard (Housing (Scotland) Act 2006, Chapter 4). The guidance applies from 1 March 2024 to all tenancies required to meet the Repairing Standard, which includes private landlords and the hosts/operators of short term lets.
NEWS
The Scottish government has published three reports relating to the Environment Strategy for Scotland. The first report, ‘Evidence Base & Policy Levers’, focuses on how the Scottish Government could use the available policy levers to support the transformations in Scotland's economy needed to help tackle the climate and nature emergencies. A supporting report, ‘Learning from International Best Practices’, reviews global approaches to sustainability, providing examples of international best practice. The second supporting report, ‘A Synthesis of Policy Levers for Governments’, details evidence and recommendations on the use of the available policy levers to drive the transition to a nature positive, circular economy in Scotland.
NEWS
The Scottish Government has submitted its sixth and final progress report on the Scottish Biodiversity Strategy for 2020–24 to Parliament, as required under the Nature Conservation (Scotland) Act 2004 (NC(S)A 2004). Published on 30 May 2025, the report details key achievements, including: restoration of 65,000 hectares of peatland since 2012 and protection of 37% of Scotland's seas through marine protected areas. The report comes ahead of the Natural Environment Bill—announced in September 2024 and published on 19 February 2025—which introduces statutory biodiversity targets. It assesses progress across seven outcomes, such as ecosystem health, natural capital, and marine environment protection, while establishing baseline metrics for the upcoming strategy through to 2045.
NEWS
The Scottish government has confirmed the Rural Affairs & Islands Committee’s support of the general principles behind the Agriculture & Rural Communities (Scotland) Bill. The Bill aims to transform Scottish farming and food production, to make it a global leader in sustainable and regenerative agriculture.
NEWS
The Scottish government has updated its guidance on Scotland’s Heat Network Fund application, including an updated expression of interest form.