Local authorities must use the financial resources available to them as efficiently as possible to ensure the best possible value. How this is done is a matter for each council.

The Scottish government has provided local government in Scotland with record funding of over £15.1 billion, an increase of over £1 billion or 5.5 per cent in real terms compared to 2024-25. Decisions on the use of reserves for specific services are rightly the responsibility of councils to take where it is prudent and sustainable to do so.

The Scottish Government will continue to work in partnership with local government to address the challenges facing councils and ensure we are operating sustainable people centred public services that communities expect and deserve.

Scottish Ministers remain committed to working collaboratively with stakeholders as part of the Squid Pilot Co-Management Group to develop and undertake a limited squid pilot project.

The squid pilot project will involve a number of inshore vessels and will gather information on the potential impacts of squid fishing on cod stocks and bycatch of non-target stocks. The outcomes of the pilot project will be analysed to support longer-term policy decisions on fishing for squid under the North Sea Cod Avoidance Plan (NCAP).

Work is currently underway on the design and scope of the project based on best available evidence, this includes detailed advice that has been produced by Nature Scot, with the intention of introducing the squid pilot project in 2026.

Scottish Government officials have continued to undertake the work necessary to develop a squid pilot project to support longer-term policy decisions on fishing for squid under the North Sea Cod Avoidance Plan (NCAP). This has involved detailed analysis of the best available evidence and continued collaboration with stakeholders as part of the Squid Pilot Co-Management Group.

Officials in Marine Directorate are aiming to establish the parameters of the pilot project over the coming months with the aim of squid pilot taking place in certain trial areas in 2026. Further updates will be provided once the pilot project has commenced and data has been gathered.

The following tables give the number of households who have received support in Shetland through the (a) Warmer Homes Scotland programme, and (b) Heat and Energy Efficient Scotland: Area-Based Schemes in each financial year of its operation.

(a) The number of households helped through Warmer Homes Scotland in Shetland since the beginning of the programme in 2015 is set out below.

The table refers to WHS1 which was the Warmer Homes Scotland contract which accepted applications from 2015 to 2023, and WHS2 which is the current Warmer Homes Scotland contract in place since October 2023.

The Scottish Government has not produced estimates for each local authority area from the fuel poverty scenario modelling analysis for October to December 2025, due to small survey sample size and complexities involved.

In order to produce robust estimates for each local authority area, the scenario modelling would need to combine data from 3 years of the SHCS, which is not available due to suspension of SHCS survey due to Covid-19 in 2020 and a different survey design in 2021. The Scottish Government plans to resume the publication of Local Authority estimates from the SHCS in 2026, combining data from the 2022, 2023 and 2024 surveys.

The most up to date national figures can be found in the annual publication found at Scottish House Condition Survey: 2023 Key Findings - gov.scot (34% fuel poverty in 2023) and the most recent price cap scenario modelling found at: Introduction - Fuel Poverty Scenario Modelling based on Ofgem Energy Price Caps - up to January to March 2026 - gov.scot (33% fuel poverty in January to March 2026).

The Scottish Government does not produce estimates of actual average annual costs of heating homes.

The Department of Energy Security and Net Zero (DESNZ) publishes Annual domestic energy bills tables at Annual domestic energy bills - GOV.UK which provide annual estimates of gas and electricity bills. These are available at a Scotland and regional level, including for North Scotland.

As part of the Scottish House Condition Survey, the Scottish Government produces estimates of average fuel bills, which includes heating homes to specific heating regimes, as set out in The Fuel Poverty (Enhanced Heating) (Scotland) Regulations 2020, as part of the Scottish definition of fuel poverty, as set out in Fuel Poverty (Targets, Definition and Strategy) (Scotland) Act 2019. However, these estimates do not represent actual costs paid by households. However, beyond exact averages we are very conscious of differentials and heightened costs in rural and island Scotland and factor this in to all our relevant decision making.

The Scottish Government recognises there is a gap in protection for seasonal workers and it is something we are very keen to address as urgently as we can.

We are working to gain a better understanding of what is required from the Scottish Government.

All points raised and all routes will be considered to ensure we utilise what will be the best path to take to introduce new standards.

The final Retail Industry Leadership Group meeting of this year took place on the morning of 26 November, prior to the announcement of the UK budget, so no discussions took place at that time. However, we anticipate this will be a topic of discussion at the next ILG meeting, taking place in the first quarter of 2026.

The Tax Advisory Group (TAG)’s most recent meeting took place on 21 October 2025, prior to the UK Government’s budget on 26 November 2025. The group’s final meeting of this Parliament is expected to take place in early 2026.

The minutes for TAG meetings are published at Tax Advisory Group - gov.scot

Ministers regularly discuss matters of importance including budget priorities and the views of stakeholders in the run-up to the Scottish Budget. As is normal, decisions on non-domestic rates policy for 2026-27 will be set out in the Scottish Budget on 13 January 2026.

Legislation and regulations relating to electricity networks are reserved to the UK Government, with the National Energy System Operator (NESO) responsible for the strategic approach to the development of the electricity system across Great Britain.

The Scottish Government has no powers to direct network companies to prioritise one technology or route over another when developing their build plans.

Network companies are regulated by Ofgem and when developing project proposals they must give due consideration to their license obligations, which require them to be economic and efficient in respect of costs to the consumer.