Chamber and committees

Indeed—I am rehearsing my lines for next week.

The total budget across that area was just above £300 million, if you add up all the various schemes that are in play and the funds that are operated. The underspend is about £18 million, so, in the scheme of the £300 million and given that it is a demand-led service, that reflects the fact that 90 or 95 per cent was delivered.

As I said, the targets in relation to the corporate cost savings, which is one part of it, are clear. They have been allocated across the piece. In you look at, for example, the health portfolio through the portfolio lens, you will see that there will be more doctors, more nurses and more spend on various parts of the service, including social care. However, you will also see that the corporate costs are being reduced. Where that sits in the profile of the portfolio at the top level—level 2 or whatever—will depend on the amounts of corporate costs that are in each portfolio; however, there is a very clear focus on the corporate costs and the reductions in each portfolio, and on how they impact the overall budget.

It changes week on week.

That is the policy that we are working to.

Good morning. The Scottish Government’s intended introduction date for the Scottish aggregates tax is 1 April 2026. That is subject to the successful introduction of secondary legislation in Scotland and to United Kingdom Government legislation to disapply the UK aggregates levy in Scotland.

When the Scottish aggregates tax is introduced, Revenue Scotland, which is Scotland’s tax authority for devolved taxes, will be responsible for its collection and management. That is why, in addition to the Scottish Government, Revenue Scotland is represented at this evidence session. Although Revenue Scotland might provide evidence and technical insight today in its capacity as a non-ministerial office, its attendance reflects the collaborative approach that is being taken to support the successful implementation of the tax.

As part of on-going work to commence the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024, the three Scottish statutory instruments make provision that is required for the practical operation of the Scottish aggregates tax. That includes the provision that is required to ensure that Revenue Scotland has the power, but is not subject to any duty, to operate the register of taxpayers for the Scottish aggregates tax and can undertake voluntary registration of taxpayers from 1 December 2025.

The Scottish Government has engaged extensively with stakeholders on the regulations. We held a public consultation earlier this year on the proposed administration regulations for the Scottish aggregates tax, including the three draft SSIs that are before the committee. My officials engaged with the Scottish aggregates tax expert advisory group on the proposed administration regulations. Established in January 2023, the group has provided expertise in forming the primary legislation and continues to provide expertise on preparations for the implementation of the Scottish aggregates tax, including all secondary legislation.

The SSIs that are under consideration today include the draft Scottish Aggregate Tax (Administration) Regulations 2025, which make provision for the administration and assurance of the Scottish aggregates tax by, for example, setting out permitted methods for determining the weight of aggregate. The regulations also make provision for making returns in respect of accounting periods and for payment of tax, and in relation to claiming tax credits and payment of tax credits.

The draft Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 make provision for the records that must be preserved by registrable persons and certain parties made exempt from registration under the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

The draft Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 provide that, where a reviewer appeal is in progress, a taxpayer may make an application to Revenue Scotland to postpone payment of tax, penalties or interest in relation to a liability for Scottish aggregates tax or for Scottish landfill tax.

The intention behind the instruments is to support Revenue Scotland’s effective and efficient administration of Scottish aggregates tax, which will contribute to the delivery of high-quality and sustainable public services. I am happy to take questions.

Thank you for the opportunity to speak to the committee.

On 27 March 2025, the Scottish Government laid in the Parliament the 15th annual report on the operation of section 72 of the Climate Change (Scotland) Act 2009, as required by the act. Section 3F of the Town and Country Planning (Scotland) Act 1997 relates to greenhouse gas emissions from the use or operation of new buildings. It was introduced into the Planning (Scotland) Act 2019 by section 72 of the Climate Change (Scotland) Act 2009. It requires local development plans that are prepared by planning authorities to include policy that aims to avoid a specified and rising proportion of greenhouse gas emissions from the operation of buildings. The reduction of emissions is to be achieved by using low and zero-carbon generating technologies.

Ministers are required by section 73 of the Climate Change (Scotland) Act 2009 to report annually on the operation, effectiveness and continued requirement for section 3F of the 1997 act. Where that requirement is considered no longer to be necessary, section 73 of the 2009 act explicitly enables the repeal of section 3F by order. The most recent annual report concluded that

“... after 1 January 2025 the latest policy and regulatory position goes beyond what Section 3F can achieve and that the requirement to include policies within development plans under Section 3F is no longer necessary.”

That conclusion enabled the repeal order that is being considered today to be prepared under the existing provision in the Climate Change (Scotland) Act 2009.

Planning and heat policy related to building decarbonisation has progressed significantly since section 3F of the 1997 act was introduced, surpassing what section 3F can achieve. Maintaining section 3F places unnecessary and redundant resource burdens on planning authorities at a time when streamlining costs and processes in the planning system is vital.

The repeal of the legislation acts only on the requirement for planning authorities to include the section 3F approach in their next local development plans. Repeal of the legislation does not alter or repeal any current adopted local development plan policies that are a response to section 3F.

The principle of repeal was included in the 2017 consultation regarding the planning bill, which is now the Planning (Scotland) Act 2019. At that time, there was general support for the withdrawal of section 3F of the 1997 act. With the 2019 act giving the national planning framework an enhanced status as part of the statutory development plan, and national planning framework 4 now firmly established, section 3F requirements for local development plans are no longer required.

I welcome the opportunity to answer any questions that the committee may have regarding the details that are contained in the repeal order.

They would have to comply with those policies, but there are other things in the planning system that they would also have to comply with.

No need.

The requirements are the same. Obviously, they would understand that the decision would be made in the context of NPF4 policies and the new-build heat standard, as we have outlined. For any plans that they expect to be passed, they would need to comply with the NPF4 policies and the standard.