We remain committed to decarbonising heat in buildings and achieving net zero by 2045. For the majority of homes, heat pumps or heat networks are likely to be the best clean heat solution. However, we do not have, and have never had, heat pump installation requirements.

We had intended to introduce the Buildings (Heating and Energy Performance) and Heat Networks (Scotland) Bill (previously known as Heat in Buildings Bill) in this parliamentary session. We wanted Parliament to scrutinise the draft Bill using the latest information, including the UK Government's Warm Homes Plan. However, that plan has been delayed and, with little time left in this parliamentary session, we have therefore concluded that the Bill should be paused until the UK Government clarify their position.

There are currently no obligations on Scottish homeowners to install heat pumps or other clean heat systems. The Scottish Government recently published a draft Buildings (Heating and Energy Performance) and Heat Networks (Scotland) Bill which, subject to the outcome of the Scottish Parliament election, we intend to introduce early in the next session. The draft Bill sets out a roadmap to decarbonising heating in Scotland’s homes. While the draft Bill would set Scottish Ministers a target of ensuring Scotland’s buildings no longer use polluting heating systems by 2045, it would not place any obligations on homeowners to replace their existing heating systems. A full financial memorandum will be published alongside the bill when it is introduced in the next parliamentary which will set out relevant costs.

The Scottish Government is consistent in requesting early and meaningful engagement with the UK Government on matters of significant importance for Scotland, particularly where there is a clear devolved read-across such as the UK Budget.

We remain focused on a heat transition that is feasible, affordable and delivers tangible benefits for people. Levels of fuel poverty in Scotland remain unacceptably high with the reserved issue of energy bills being the great factor. The Scottish Government is committed to tackling this, but the main levers for addressing this, such as energy prices and market reform, sit with UK Government.

We are supporting those in or at risk of being in fuel poverty by continuing to fund energy efficiency measures and clean heating systems. However, the UK Government must provide urgent clarity on reforms to the electricity market, including rebalancing, and a social tariff in the form of an automatic and targeted unit rate discount to support the most vulnerable consumers.

We continue to consider relevant evidence and analysis as part of the development of a Buildings (Heating and Energy Performance) and Heat Networks (Scotland) Bill but will not ask the Scottish Parliament to legislate for vitally important laws which affect our population without a full understanding of awaited UK Government action.

Our Housing Emergency Action Plan, published in September, is the Scottish Government’s ambitious route-map to ensuring that everyone in Scotland gets the support they need when facing homelessness. This financial year, the Scottish Government will invest £808 million in the Affordable Housing Supply Programme, including an £80 million targeted acquisitions fund to support local authorities with the most sustained temporary accommodation pressures. Our Housing Emergency Action Plan also committed £4.9 billion in a major affordable housing delivery programme to provide future funding certainty, positioning Scotland’s housing market as strong and open for investment. We will ensure action is taken to make the best use of existing housing, bring empty homes back into use, and support those who wish to – and are able to – buy their own home.

Local Authorities have a statutory duty to provide accommodation to anyone assessed as unintentionally homeless, with assessments based on housing need. I understand the pressures on housing and homelessness services local authorities are experiencing, and that in some areas, particularly Glasgow, this has been exacerbated by the Home Office’s streamlined asylum decision making process. I have written to the Secretary of State for the Home Office to ask for appropriate coordination to be put in place in response to the impact asylum policy decisions made at UK level are having on local authorities in Scotland, and for adequate funding to be provided to local authorities to ensure they are able to meet the housing needs of all.

Data on the number of coordinated support plans by sector and local authority between 2007-2024 are published in the Pupil Census supplementary statistics: Pupil census supplementary statistics - gov.scot

Statistics prior to 2007 are not available.

Specific data on breakfast provision expenditure from Pupil Equity Funding in schools is not held centrally.

Since Pupil Equity Funding’s introduction in 2017-18, over £1 billion has been allocated to Scotland’s schools, empowering headteachers to take the best approaches that suit the needs of their pupils, including using it to support breakfast clubs, to improve readiness to learn and help close the poverty-related attainment gap.

Across the country we continue to trust and empower Scotland's headteachers to use this extra funding to support their pupils - whether through extra support staff, family link workers or through breakfast provision, for example. The PEF Report, published in May, highlights some of the ways Headteachers are investing Pupil Equity Funding to improve outcomes for children impacted by poverty. Within this report there are various examples of schools using PEF to support a breakfast club, such as Easter Carmuirs Primary School’s “Breakfast for All” programme, as well as Castlemilk High School’s work on studying during breakfast clubs.

We are also investing £3 million to expand and enhance breakfast club provision across Scotland through our Bright Start Breakfasts fund – which supports 20,000 children across 490 breakfast clubs to get a healthy start to their day and put more money in family’s pockets by delivering real savings.

The following table gives the number of households who received support through the Warmer Homes Scotland (WHS) scheme in the financial year 2024-25, broken down by local authority area.

The Scottish Law Commission published its report on mandatory owners’ associations on 11 December 2025. The Scottish Government will now fully consider the contents of this report before setting out the next steps.

Funding for local government is distributed to councils on the basis of a needs-based formula agreed with COSLA on behalf of all 32 local authorities. Any changes to that funding, including new funding or changes to distribution, are subject to formal financial governance processes through the joint Scottish Government and COSLA Officers’ Settlement and Distribution Group (SDG). SDG recommendations are then subject to political sign-off from Scottish Ministers and COSLA Leaders.

This mechanism allows for the costs of targeted interventions to be shared across Local Authorities if Leaders accept recommendations from SDG to do so.

Similarly, in the past the Scottish Government has sought to prioritise funding for specific Local Authorities to reflect unique situations or circumstances or to recognise their contribution to the roll-out of national policies such as Ukraine resettlement funding. However, it is important to note that targeting of funding in this way can be at odds with the principles set out in the Verity House Agreement.

The vast majority of funding to Local Government is provided by means of a block grant. It is then the responsibility of individual local authorities to manage their own budgets and to allocate the total financial resources available to them, on the basis of local needs and priorities, having first fulfilled their statutory obligations and the jointly agreed set of national and local priorities. Should councils wish to work together to share costs on a regional or national basis, they are at liberty to do so outside the auspices of SDG.