Chamber and committees

HMRC undertakes an on-going programme of activities to ensure Scottish taxpayers are accurately identified. Scottish Government scrutinise this work through a joint quarterly income tax board.

This work includes, comparing PAYE submissions with HMRC’s own records to identify cases where employers are not correctly applying Scottish tax codes and checking address data against third party sources. Individuals who complete a tax return come under greater scrutiny and are required to confirm address details annually.

HMRC view the risks associated with Scottish-specific non-compliance as being small, whilst we are reassured with this assessment - we are not complacent and continue to focus on scrutinising HMRC performance in identifying the Scottish tax base.

Through the Peatland ACTION partnership we are funding the restoration of our peatlands. We are also working hard with our Peatland ACTION delivery partners to tackle the many barriers to upscaling peatland restoration in this relatively young sector.

The Scottish Government wants the people of Scotland to see maximum benefits from Scotland’s energy transition, including the scaling up of the hydrogen industry.

The Scottish Government is actively engaging with the other UK nations to explore opportunities to update and strengthen the current battery recycling regulations. This collaborative approach ensures that any future measures are both effective and consistent across the UK, providing a clear and efficient framework for businesses and consumers alike. We recognise the importance of working together to improve public awareness, enhance recycling infrastructure, and address the environmental risks associated with improper battery disposal.

The current regulatory framework, the UK Waste Batteries and Accumulators Regulations 2009, has been instrumental in establishing recycling systems over the past decade. However, with the increasing use of batteries in consumer electronics and emerging technologies, we are keen to modernise these regulations to better address current challenges and future demands. As part of this, we are considering a range of policies to improve battery recycling rates and reduce environmental harm, including a potential deposit return scheme for batteries and battery-containing products. While such a scheme could bring significant benefits, we recognise the need to address practical and logistical challenges to ensure its feasibility and effectiveness.

Before implementing any new measures, we are currently looking into drafting a consultation with the other UK nations. This will provide an important opportunity for stakeholders, including businesses and the public, to contribute their views and consider the options for improving battery disposal and recycling practices.

We continue to explore a wide range of measures to support sustainable solutions, including encouraging innovation in recycling technologies, enhancing public awareness initiatives to promote responsible recycling behaviour, and working with manufacturers and retailers to improve collection and disposal systems. These efforts are aligned with Scotland’s broader environmental priorities, including the transition to a circular economy and achieving net-zero emissions.

Through collaboration, innovation, and public engagement, the Scottish Government remains dedicated to addressing battery disposal challenges and delivering effective, sustainable solutions for Scotland’s communities and environment.

The Scottish Government is committed to delivering clean heat and improved energy efficiency whilst ensuring foremost that tenants are not negatively impacted by the costs of this clean heat transition.

Regulation of consumer protection remains a reserved matter, and Ofgem will be the future regulator of consumer protection for heat networks. In November, the UK Government and Ofgem jointly published a consultation on consumer protection proposals that would require heat networks to meet new consumer standards similar to those that already apply to gas and electricity customers. We welcome these standards as the major step needed to protect consumers, and are working with UK Government to help inform them.

Consumer Scotland will carry out consumer advocacy and advice services for Scottish Heat Network consumers from April 2025 ahead of the implementation of the regulatory framework, anticipated in January 2026.

Registered Social Landlords (RSLs) may also be able to procure fuel for their heat networks, such as natural gas, through public sector utility frameworks, which could result in lower fuel costs for tenants.

Through the Peatland ACTION partnership, the NatureScot-led Peatland Skills Action Plan focuses on increasing workforce capacity for design of restoration schemes and growth in the contracting sector to ensure delivery towards our future restoration targets. The current focus is being directed towards supporting ongoing skills development and ensuring the most effective use of the workforce available.

Achieving our Hydrogen Action Plan target of 5GW of low-carbon hydrogen production capacity by 2030, and wider plan aims, requires significant investment.

Under the Marriage (Scotland) Act 1977, a registrar cannot issue a Marriage Schedule to permit a marriage to proceed within 28 days of the receipt of a couple’s marriage notices unless the registrar has been authorised to do so by the Registrar General for Scotland after a request by one or both of the parties.

The minimum period following submission of a couple’s marriage notices allows the registrar to carry out the necessary checks on whether there is any legal impediment to the marriage.

The minimum period was increased from 14 days to 28 days by the Marriage and Civil Partnership (Scotland) Act 2014.

In exceptional circumstances, for example where a party is terminally ill, or is being immediately deployed overseas with the armed forces, the Registrar General will exercise their discretion and permit a marriage to take place if less notice is given.

The Scottish Government has no plans to review these arrangements.

The Scottish Biodiversity Delivery Plan 2024-2030, which was published on 27 November 2024, is the first in a series of rolling Delivery Plans which set out in detail the range of actions needed to deliver the step-change required to address the biodiversity crisis and become nature positive by 2030.

Under the Plan, wild salmon will benefit from both targeted action (for example through the Plan's explicit connection with the Scottish Wild Salmon Strategy) and through broad-scale activities such as the restoration of degraded upland habitats, improving and extending riparian woodlands, embedding nature-positive farming, fishing and forestry and ensuring that at least 30% of land, fresh water and sea is protected or conserved and effectively managed to support nature in good health by 2030.

Registration services fees are set by the Registrar General for Scotland with the approval of the Scottish Ministers. The fee for a civil marriage ceremony conducted by a registrar is £55. This fixed fee applies in all parts of Scotland and has been in place since 2010.

Local authorities may charge additional fees to cover extra costs for accommodating additional guests and the use of marriage rooms or the attendance of an authorised registrar at places other than their registration offices. These fees are set by each local authority.