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Published by The Scottish Parliamentary Corporate Body
Digital Assets (Scotland) Bill - consideration prior to Stage 3
Author: Abigail Bremner
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Published: Monday 02 Mar 2026 (SB 26-13)
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Overview
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Overview
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About this briefing
About the Bill - key dates and documents
How the Bill defines digital assets
What the Bill would do
Other important terms and concepts
Consideration of the Bill at Stage 1
Consideration of the Bill at Stage 2
How to ensure a suitably flexible definition for digital assets to which the Bill would apply
Interpreting the requirement for an "immutable record"
Excluding certain categories of potential digital assets from the scope of the Bill
Bridging the gap between law and technology
Good faith acquisition protections
Exclusive control - Scottish Government amendments at Stage 3
Sources
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Scottish Parliament. (2025). Digital Assets (Scotland) Bill [as introduced] SP Bill 75. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/introduced/spbill75s062025.pdf
[accessed 3 February 2026]
Scottish Parliament. (2026). Digital Assets (Scotland) Bill [as amended at Stage 2] SP Bill 75A. Retrieved from
http://parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/stage-2/spbill75as062026.pdf
[accessed 24 February 2026]
Scottish Parliament. (2025). Digital Assets (Scotland) Bill Policy Memorandum SP Bill 75-PM. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/introduced/spbill75pms062025accessible.pdf
[accessed 3 February 2026]
Scottish Parliament. (2025). Digital Assets (Scotland) Bill Explanatory Notes SP Bill 75-EN. Retrieved from
https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/digital-assets-scotland-bill/introduced/spbill75ens062025accessible.pdf
[accessed 3 February 2026]
SPICe. (2025). Digital Assets (Scotland) Bill. Retrieved from
https://digitalpublications.parliament.scot/ResearchBriefings/Report/2025/11/18/46ab3587-0857-4c31-8332-b827322a81af
[accessed 3 February 2026]
MacPherson, A., & Yüksel Ripley, B. (2025). Digital assets in Scots law. Retrieved from
https://digitalpublications.parliament.scot/ResearchBriefings/Report/2025/9/25/df77b250-0ee0-4298-82ba-20fe6e304591#
[accessed 3 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2025). Official Report 26 November 2025. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/pa-26-11-2025?meeting=16714
[accessed 23 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2025). Official Report 3 December 2025. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/pa-03-12-2025?meeting=16734
[accessed 23 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2025). Official Report 10 December 2025. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/pa-10-12-2025?meeting=16749
[accessed 23 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2025). Official Report 17 December 2025. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/pa-17-12-2025?meeting=16766
[accessed 23 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2026). Stage 1 Report on the Digital Assets (Scotland) Bill. Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/EFW/2026/1/15/226e86c1-7cc7-4c39-9cb0-4de55289efdf
[accessed 3 February 2026]
Scottish Parliament Economy and Fair Work Committee. (2026). Official Report 18 February 2026. Retrieved from
https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/EFW-18-02-2026?meeting=20085
[accessed 23 February 2026]
Scottish Government. (2026). Letter from Richard Lochhead MSP, Minister for Business and Employment, to Daniel Johnson MSP, Convener of the Scottish Parliament Economy and Fair Work Committee, dated 18 February 2026.. Retrieved from
https://www.parliament.scot/chamber-and-committees/committees/current-and-previous-committees/session-6-economy-and-fair-work-committee/correspondence/2026/digital-assets-scotland-bill-intent-to-bring-forward-stage-3-amendments
[accessed 23 February 2026]
MacPherson, A., & Yüksel Ripley, B. (2025). Digital Assets (Scotland) Bill - response to the call for views. Retrieved from
https://yourviews.parliament.scot/session-6/digital-assets-scotland-bill/consultation/view_respondent?uuId=737734616
[accessed 23 February 2026]
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