The Scottish Government welcomes Audit Scotland’s report and has asked the Collaborative Response and Assurance Group (CRAG), which is co-chaired by the Scottish Government and COSLA, to come together to consider the recommendations as a whole and to develop a partnership approach to addressing them. We remain committed to reforming the Adults with Incapacity (Scotland) Act 2000, which will play a critical role in embedding this recommendation in future.

The Audit Scotland report was discussed at the CRAG meeting held on 12 January with a sub-group due to meet in coming days to review all the recommendations. As such, we are not yet at a point where it is possible to provide specific deadlines or a definitive timeline for when the Group will conclude its consideration of the recommendations and report back. However, the Scottish Government will provide an update to Parliament when the Group is in a position to do so.

Regulation of veterinary medicines is a reserved matter for the UK Government. The Veterinary Medicines Directorate (VMD) is responsible for enforcing Veterinary Medicines Regulations and undertaking appropriate monitoring in fulfilment of their regulatory duties.

Antibiotics are only prescribed by veterinarians and must be used responsibly where required for the health and welfare of farmed fish, as legally required under the reserved Veterinary Medicines Regulations 2013.

Scotland participated in the development of the UK’s 20 year vision to contain and control antimicrobial resistance (AMR) by 2040, and is committed to delivering the strategic outcomes of the 2024 – 2029 National Action Plan, through a national implementation plan. This includes a commitment to support operators to protect animal health, including aquaculture, and reduce the need for antibiotics.

The Scottish Government is committed to the “One Health” approach of the 20 year AMR vision, which recognises human health is linked to the health of animals, plants, the environment and food. The VMD monitors levels of antimicrobial resistance in animals which is combined with data regarding levels of antimicrobial resistance detected in humans as part of this One Health approach.

Regulation of veterinary medicines is a reserved matter for the UK Government. The Veterinary Medicines Directorate (VMD) is responsible for market authorisation of antibiotics, including publication of antibiotic sales and sectorial usage statistics, and surveillance of antimicrobial resistance.

The VMD publishes antibiotic sales and usage figures annually in the Veterinary Antimicrobial Resistance Sales and Surveillance (VARSS) Report. Figures for antibiotics sales figures, including aquaculture, are provided by the veterinary pharmaceutical companies marketing these products to the VMD, and this is a statutory requirement. The VARSS report also includes data on usage in different animal sectors, including fish, and the VMD works in partnership with animal sectors to develop, facilitate and coordinate antibiotic usage data collection systems. Data are reported on a voluntary basis.

For the purpose of environmental protection, the Scottish Environment Protection Agency (SEPA) places licence conditions on marine fish farm operators to record and report antibiotic treatments to SEPA, including the product and volume used. The requirement for enforcement action associated with non-compliance in returns is assessed in line with SEPA’s enforcement approach.

No enforcement action has been required by SEPA in respect of any non- or incorrect antibiotic usage reports it has received from operators.

The 40.2% reduction compares the FY 25/26 budget, including Autumn Budget Revision (ABR) transfers with the FY 26/27 budget.

During the FY 2025-26, Forestry and Land Scotland received a £7.0m transfer for Peatland and Atlantic Rainforest restoration on Scotland’s national forests and land as part of the ABR. Allocation of funding for those activities in FY 2026-27 to delivery partners (including FLS) has yet to agreed.

If this transfer is removed to enable a like-for-like comparison, the reduction is 22% (£5.0m), which relates to funding for woodland creation on Scotland’s national forests and land.

There is a corresponding increase in the capital allocation to Scottish Forestry. The Scottish Government is placing a greater emphasis on supporting woodland creation through the Forestry Grant Scheme (FGS).

Focusing woodland creation through the FGS offers improved value for money for the taxpayer, as the FGS only partially covers the cost of tree planting, requiring private investment to meet remaining costs and to purchase the land.

The 2026-27 Budget provides a further real terms increase in the Local Government Settlement, delivering record funding of almost £15.7 billion including, a quarter of a billion pounds of unrestricted General Revenue Grant.

Social Security Scotland is committed to ensuring eligible people receive the financial help they are entitled to.

Transfer of staff from the Social Security Directorate to Social Security Scotland has not been a routine feature of delivering the Social Security Programme.

Since 2018, a total of 17 staff have formally transferred from the Directorate to Social Security Scotland. These transfers took place to support the safe transition of new benefits and services from programme development into operational delivery rather than into existing job roles.

For wider context, as part of Programme closure, we are forecasting that 187 staff will transfer on 27 March 2026 from the Directorate to the Digital, Delivery and Change Division within Social Security Scotland to provide ongoing support to the live running, maintenance, and continuous improvement of our digital ecosystem and benefit products.

2018-2027 Staff transfers from the Social Security Directorate to Social Security Scotland

We have now finalised plans for Health and Social Care Reform Portfolio and programme governance to take forward the commitments within the Operational Improvement Plan (OIP), the Population Health Framework (PHF) and the Service Renewal Framework (SRF), and it is through these frameworks that we will deliver the vision of a Scotland where people live longer, healthier and more fulfilling lives.

The Reform Oversight Board brings together national and local accountability for delivery of the aims and priorities of the PHF and SRF. The Board complements, not replaces, local and national reform governance. It is jointly accountable to Scottish Ministers and COSLA Leaders. The first meeting of this quarterly board took place on 12 November, and it is chaired by the Cabinet Secretary for Health and Social Care and the COSLA spokesperson for Health and Social Care.

Additionally, Programme Boards have been established for the PHF (first meeting 26 November) and the SRF (first meeting 2 December) to set strategic direction and provide oversight. Board membership includes representatives from COSLA, SOLACE, NHS Boards and Integration Joint Boards.

The Collaborative Response and Assurance Group, which is co-chaired by the Scottish Government and COSLA have been asked to come together to consider the Audit Scotland report's recommendations as a whole and develop a partnership approach to addressing them. Local systems are working to reduce delays and deliver on the commitments set out in the OIP.

We agree with Audit Scotland that Integration Joint Boards (IJBs) and Health and Social Care Partnerships (HSCPs) are critical in delivering our reform ambitions as set out in the Service Renewal Framework (SRF), published in June 2025. Governance arrangements for the SRF have now been established, with IJBs, local authorities and Health Boards all represented and operating as key partners in design and delivery. The SRF signals a determination to build on the successes that we have already seen and to provide clarity on how we empower our system leaders to work with people to deliver change.

The Low Emission Zone (LEZ) Support Fund has allocated £15,414,650 to households and businesses within 20km of any LEZ in Scotland since 2020. To date £9,136,003.87 has been paid out to households in Scotland.

There was no set allocation per city, to households or to businesses. This allowed flexibility to respond to demand dependant on applications received each year.

I can advise that £551,427.13 of this funding has been awarded to households within 20km of the Aberdeen LEZ.