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Assisted dying, long-term prisoner release and public finances

4th September 2024

The latest policy update from the committees (covering August) touches on the legal and practical side of assisted dying legislation for terminally ill adults, the importance of meaningful rehabilitation for long-term prisoners and a new tax strategy for Scotland.

Assisted Dying for Terminally Ill Adults (Scotland) Bill

The Law Society of Scotland’s Health and Medical Law Sub-Committee response to the Health, Social Care and Sport Committee’s call for evidence on the Assisted Dying for Terminally Ill Adults (Scotland) Bill focused on the legal and practical elements of the legislation, rather than taking any moral or ethical position on the objectives of the Bill.

The response identified a number of deficiencies in the Bill including its competence in relation to the European Convention on Human Rights and mental health and capacity legislation.

As the professional body for Scottish solicitors, the Society also has concerns about the role of solicitors as outlined in the Bill. Solicitors are called on to act as proxies to sign documents on behalf of people who cannot do so for themselves. This is primarily a notarial function, but the Bill requires that the solicitor reaches a judgement of the person’s understanding of the effect of the document, which may not be appropriate or in the best interests of the terminally ill person.

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Long-term prisoner release consultation

The Law Society of Scotland’s Criminal Law Committee response to the Scottish Government consultation on the long-term prisoner release process acknowledged the aims of the proposed changes to minimise the risks associated with the rise in prison population, but stressed that public and victim safety must not be jeopardised.

The Committee emphasised that if the release of long-term prisoners occurs, adequate access to meaningful rehabilitation or reintegrative services must be provided, and called for the Scottish Government to ensure that there is sufficient meaningful support and the necessary services available to prepare long-term prisoners for release according to their needs.

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Managing Scotland’s Public Finances: A Strategic Approach

The Law Society of Scotland’s Tax Law Sub-Committee responded to the Finance and Public Administration Committee’s call for views on its pre-budget scrutiny: Managing Scotland’s Public Finances: A Strategic Approach.

The Sub-Committee said that it would welcome the new tax strategy to provide for an effective process for the development and maintenance of the devolved taxes legislation in Scotland and considered that it could include the establishment of an annual process for the maintenance of the devolved taxes and ensuring that there is appropriate stakeholder engagement ahead of any substantive legislative changes to the devolved taxes.

The response favours a new process to allow for regular maintenance of, and amendment to, the devolved taxes. This could form part of the budget process, including formalising a regular timetable and mechanism for stakeholders to give input on any operational and policy concerns with the tax legislation. This includes ‘care and maintenance’ matters as well as substantive changes to tax policy and to rates and bands. An annual process, perhaps including a ‘fiscal event’, would allow for greater transparency and increased opportunity for proposed draft legislation to be considered by stakeholders.

The Sub-Committee would also welcome a commitment from the Scottish Government to undertake an appropriate consultation exercise/pre-legislative engagement on legislative proposals or draft legislation (primary and secondary) relating to the devolved taxes. Early consultation with stakeholders is key to ensuring that any new tax legislation is fit for purpose and workable in practice, and it is essential that sufficient time and opportunity is given to stakeholders to input into the process.

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