All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:

Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual sections.

Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill in a range of areas.

Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.

Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.

Statements on legislative competence: two short statements, one by the Presiding Officer and one by the person introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.

For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:

• it would be likely to increase public spending significantly
• it would be likely to increase taxation significantly, or would require certain payments to be made.

If a Bill requires a Financial Resolution:

• only the Scottish Government can propose it, usually at the end of Stage 1
• until a Financial Resolution is agreed, Stage 2 can’t get under way.