Coronavirus (Recovery and Reform) (Scotland) Bill: Financial Memorandum

Closed 25 Feb 2022

Opened 3 Feb 2022

Published responses

View submitted responses where consent has been given to publish the response.


About the Bill

The Bill is split into 6 Parts:

Part 1 creates new powers to respond to public health emergencies. The powers are similar to powers that Scottish Ministers already have on a temporary basis to respond to the Coronavirus pandemic. For example, these powers have been used at times to impose “lockdown” restrictions. The new powers will apply to any future public health emergencies.

Part 2 also creates new powers to help Scottish Ministers respond to public health emergencies. In this Part the powers relate specifically to educational establishments such as schools, colleges and universities. They also relate to school boarding and student accommodation. As an example, this power could be used to restrict access to schools due to a public health emergency.

Part 3 makes changes to a number of services. The majority of these relate to communicating electronically. This includes provisions about holding virtual meetings and signing documents electronically. For example, registering births and deaths would no longer have to be done in person, though it still could be. Most of the changes that are now being made permanent are similar to provisions made in previous pieces of Coronavirus legislation.

Part 4 relates to eviction from properties in the private rented sector. Currently some circumstances result in tribunals having to grant an eviction. The Bill will change this. It proposes that, in relation to the tenancy types set out in the Bill, a tribunal will not have to automatically evict people. The tribunal will, however, still be able to grant an eviction if it considers it reasonable. Part 4 also sets up a “pre-action protocol”. This protocol is something landlords can follow before starting eviction proceedings. Whether landlords have or have not followed this protocol will be considered by a court in deciding whether to order an eviction in cases where late or non-payment of rent is the reason why the landlord is seeking an eviction.

Part 5 (and the Bill’s schedule) continues some of the changes to the justice system brought in during the pandemic. These are currently set to expire in September 2022. This Bill will continue these measures until November 2023. The Bill also grants Scottish Ministers the power to extend this, using regulations, to November 2024 and beyond to November 2025.

Part 6 sets out when the Bill would come into force and what its short title would be. It also gives a power to Scottish Ministers to make small changes to give effect to the Bill.

Current status of the Bill 

This Bill was introduced in the Scottish Parliament by the Deputy First Minister and Cabinet Secretary for COVID Recovery on 25 January 2022. 

Read and find out more about the Coronavirus (Recovery and Reform) (Scotland) Bill.

Stage 1

The COVID-19 Recovery Committee has been designated as the lead Committee and is responsible for scrutiny of the Bill at Stage 1. A separate call for views on the Bill’s policy provisions has been issued by the lead Committee and has been published on this consultation platform.

Financial Memorandum

As with all Bills, the Finance and Public Administration Committee invites written evidence on the estimated financial implications of the Bill as set out in its accompanying Financial Memorandum (FM).

Read the FM published alongside this Bill.


  1. Did you take part in any consultation exercise preceding the Bill and, if so, did you comment on the financial assumptions made? 
  2. If applicable, do you believe your comments on the financial assumptions have been accurately reflected in the FM?
  3. Did you have sufficient time to contribute to the consultation exercise?
  4. If the Bill has any financial implications for you or your organisation, do you believe that they have been accurately reflected in the FM? If not, please provide details.
  5. Do you consider that the estimated costs and savings set out in the FM are reasonable and accurate? 
  6. If applicable, are you content that your organisation can meet any financial costs that it might incur as a result of the Bill? If not, how do you think these costs should be met? 
  7. Does the FM accurately reflect the margins of uncertainty associated with the Bill’s estimated costs and with the timescales over which they would be expected to arise? 

How to submit your views

Please submit your views using the online submission form, linked to below.

We welcome written views in English, Gaelic, Scots or any other language. 

The call for views closes on 25 February 2022.