Chamber and committees

Council Tax is a property tax which contributes towards the funding of all local services across a council area rather than a charge for services used by any particular household. Consequently, there is no proportional relationship between the percentage reduction of the Council Tax single person discount and the level of local services consumed by individual households.

Instead, the Scottish Government protects the most financially vulnerable through the Council Tax Reduction scheme, which is principal means by which the Scottish Government reduces liabilities. This scheme is intended to ensure that nobody in Scotland should have to meet a Council Tax liability they cannot be expected to afford and provides support based on an assessment of income, capital and household circumstances. There are over 450,000 recipients of Council Tax Reduction, with recipients saving an average of around £900 per year.

Anyone who thinks they may qualify for support through the Council Tax Reduction scheme should contact their local authority and make an application. In addition to Council Tax Reduction, the Scottish Government provides wider support to low-income families through a range of social security benefits, including Scottish Child Payment.

The Scottish Government has not held any discussions with the Law Society of Scotland or other legal regulators regarding the issue you identify.

The Law Society of Scotland Practice Rules 2011 sets out requirements of professional and ethical practice for Scottish solicitors. Compliance with these requirements is mandatory. Rule B1.2 provides that a solicitor must act at all times with trust and personal integrity while Rule B1.5 provides that a solicitor must refuse improper instruction by a client.

If a person wishes to make a complaint about the conduct of a solicitor then they can do so by filing a complaint through the Scottish Legal Complaints Commission (SLCC).

As of 30 June 2026, the number of directly employed Scottish Government staff residing in:

(a) the rest of the UK was 154; and

(b) countries outside the UK was 16.

Most Scottish Government staff are contracted to an office based in Scotland and would generally be attending these offices. Some staff, due to the requirements of their roles, are contracted to Scottish Government offices beyond Scotland such as those in London and the rest of the world.

From 9 November 2026, a revised hybrid working policy for core Scottish Government staff will require staff in roles that are compatible with hybrid working to spend 40% of their contracted hours working in-person. For Senior Civil Servants, the requirement is set at 60%. The policy supports staff requiring adjustments or exemptions where they are applicable.

The Scottish Government’s objective is that we take responsibility for reducing emissions and environmental impacts of our waste, and preventing the loss of economic opportunities by managing and processing - in Scotland - all waste Scotland generates. However, it is for waste management businesses to determine where and how to process their waste.

The most recent data from 2023 show a total of 1.8 million tonnes of Scottish waste was landfilled, down substantially from 4.7 million tonnes in 2011. A small proportion of Scottish waste landfilled in 2023 (29,415 tonnes, 1.6%) was managed outwith Scotland. It is not possible at this time to state for certain what amount of this waste was specifically landfilled in England, however when Digital Waste Tracking is fully implemented across the UK, this level of information should be available going forward.

Please note that SEPA published statistics on 27 October 2026 on waste landfilled in Scotland up to 2025, but those statistics do not include Scottish waste landfilled elsewhere.

The Scottish Government has maintained investment of £2 million per year since 2022 for the provision of annual health checks for people with learning disabilities. Alongside funding, we issued National Directions which place a duty on NHS Boards to deliver annual health checks and we have provided ongoing national implementation support to NHS Boards via the National Implementation Group (NIG).

Under the National Directions Health Boards are required to report annually to the Scottish Government on the delivery of health checks. They submit data on the number of eligible people identified, number of annual health checks offered, number of annual health checks completed and number of onward referrals. The most recent publication for delivery in 2025-26 was published on 10 August 2026 and can be accessed here Scottish Annual Health Checks for People 16+ with Learning Disabilities, 2025/26 - gov.scot.

National delivery data for 2025-26 showed further improvements in delivery over the reporting year with annual health checks resulting in over 3,000 onward referrals, compared to 1,547 in 2024-25.

On 30 September 2026 I wrote to each health board Chief Executive, reviewing local progress and setting clear delivery expectations for 2026-27.

The decision to provide local authorities with additional flexibility over the Council Tax treatment of second homes was informed by evidence gathered through the Scottish Government and COSLA's joint consultation in 2023 - Council Tax for second and empty homes, and non-domestic rates thresholds: consultation.

This 2023 consultation included the undertaking of an Island Communities Impact Assessment screening summary which considered the potential effects of the proposal. Its summary recognised that the additional powers would be discretionary and that it would be for local areas to assess the benefits and costs to their communities before deciding whether to introduce higher Council Tax charges for second and/or empty homes. The consultation analysis identified a range of views, reinforcing the importance of local discretion and consideration of local circumstances.

These discretionary powers were subsequently taken forward through the Housing (Scotland) Act 2025, during the parliamentary scrutiny of which accompanying documents, including a Financial Memorandum, considered the potential financial implications of the measures.

Decisions on whether to apply a Council Tax premium, and at what level, are ultimately for individual local authorities taking account of local circumstances, including local housing needs. Local authorities have the power to charge the headline rate of Council Tax, apply a premium, or apply a discount.

The Scottish Government monitors the operation of the national framework through engagement with local authorities and other stakeholders and through information received from local authorities as part of established local government finance returns.

The Scottish Government publishes statistics from the data collected from local authorities, which provides information on the number and location of second homes across Scotland and helps assess trends over time. The most recent statistics from September 2025 on empty properties, unoccupied exemptions and second homes are available at Council Tax - Second Homes and Empty Properties - September 2025.

No target has been set for the number of responses.

Our focus is on ensuring that as many people as possible have the opportunity to engage with and influence the current dialogue on local governance reform.

To support this, we are undertaking an extensive programme of engagement with local government, public bodies, trade unions, the third sector, community organisations and members of the public.

Non-Domestic Rates income (NDRI) is retained in full by Local Authorities in Scotland. Distribution of NDRI and the General Revenue Grant for local authorities is carried forward under a needs-based formula, including population and deprivation indicators, which is kept under review.

There is no current assessment of removing any aspect of NDRI from the distribution arrangements agreed with local government. As engagement continues on local governance reform, one aspect that will be open to consideration is future tax and funding models.

A temporary 50 mph speed limit remains in place as a precaution following resurfacing works. The new road surface has slightly reduced the effective height of the central reservation safety barrier, and the speed limit provides an additional safety measure until permanent improvements can be completed. The impact on journey times is minimal, increasing travel time by less than 90 seconds while helping to ensure the safety of all road users.

The Scottish Government’s recently published proposals on local governance reform are intended to be a starting point for discussion. Our current engagement with local government, public bodies, trade unions, the third sector, community organisations and members of the public is working towards an agreed approach to the future of local governance that strengthens public services, empowers communities and supports improved outcomes for the people of Scotland.