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United Kingdom

Scottish Corporate Crime 2026–27: Primary and Secondary Legislation, Consultations, and Recent Developments

Practice notes
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This Practice Note sets out the principal legal developments expected to affect Scottish corporate crime lawyers during 2026 and into the future. It also recaps the key changes already seen in 2026. For an overview of developments likely to influence corporate crime lawyers across the UK in 2026, see our E&W Practice Note: Corporate Crime horizon scanner—2026.

Key primary legislation

Information on the progress of government Bills through the UK Parliament, of interest to corporate crime practitioners, is available in Practice Note: Corporate Crime bills tracker—2026. That tracker is intended to help corporate crime lawyers in Scotland remain up to date with relevant Acts of the Scottish Parliament and Bills under consideration by the Scottish Parliament.

  • Bill/Act
  • Subject
  • Analysis
  • Further material

Key secondary legislation

Forthcoming Scottish statutory instruments of potential interest to Scottish corporate crime practitioners include:

  • Commencement date
  • SSI details
  • Further reading
  • 1 January 2027 — The Digital Waste Tracking (Scotland) Regulations 2026, SSI 2026/145 — These Regulations establish Scotland’s first mandatory digital waste tracking system under the Environmental Protection Act 1990 to record and monitor controlled waste (household, industrial and commercial). They place new...
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Web page updated on 22/05/2026

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