Chamber and committees

The Scottish Government is committed to supporting the current and future skills needs of the economy, respecting that operational decisions such as course provision and equipment are a matter for individual colleges.

The Draft Budget 2026-27 invests over £2.4bn in post school education and skills. Scotland’s colleges will see a combined increase of £70m in resource and capital funding, equivalent to a 10% uplift on last year’s budget.

The Scottish Government continually works with stakeholders to understand the impacts of the many factors affecting Scotland’s high streets, including Scottish and UK taxes.

That is why in the draft Budget, published on 13 January, we announced plans to reduce the non-domestic property rate that retailers will be liable for, delivering the lowest Basic Property Rate since 2018-19.

We are, however, taking this course of action without the full economic powers needed to fully address the issues facing Scotland’s economy, and have called on the UK Government to take action to reverse its damaging decision to increase employers’ national insurance contributions, and to remove barriers for the re-use and re-development of town centre buildings through a review of the rate of VAT for the refurbishment of existing buildings.

The Scottish Government did not receive any direct correspondence from Audit Scotland regarding the reported governance failures at Historic Environment Scotland.

Stephen Boyle, Auditor General for Scotland wrote on 27 October 2025 to the Public Audit Committee to inform them that he intended to publish a report under Section 22 of the Public Finance and Accountability (Scotland) Act 2000 on the 2024-25 audit of Historic Environment Scotland. The letter is published on the Parliament website: The 2024/25 audit of Historic Environment Scotland Section 22 report | Scottish Parliament Website

The Historic Environment Scotland Section 22 report from Audit Scotland was published alongside the Historic Environment Scotland Annual report 2024-2025 and laid before Parliament on 16 December 2025 at 09:30. The 2024/25 audit of Historic Environment Scotland | Audit Scotland

Further correspondence from Audit Scotland on the Section 22 report may have been received directly by Historic Environment Scotland.

The absence of an Accountable Officer at any national body is clearly a concern for Scottish Government. However the circumstances surrounding the absence of the Accountable Office for an extended period at Historic Environment Scotland were particularly challenging.

In my letter to the Constitution, Europe, External Affairs and Culture Committee Convenor on 17 December following publication of Audit Scotland’s Section 22 Report about Historic Environment Scotland, I set out in more detail the circumstances around the extended absence of the Accountable Officer.

Scottish Government officials continue to attend HES Board meetings and are working closely with the organisation to support the new Chair and the HES Board .

Historic Environment Scotland are also commissioning a review into their organisation and culture led by an experienced external investigator. I welcome the commissioning of this review and am confident that this will enable the organisation to respond fully and positively to the areas of concern in the Auditor General’s Section 22 report to Parliament .

Once that review is concluded, the Scottish Government will work with the HES Chair and Board to ensure all necessary actions are taken and lessons learned.

On 28 May 2025 the Chief Executive and Accountable Officer of Historic Environment Scotland informed the Scottish Government that her absence from work which had begun on 2 May 2025 would be greater than four weeks, and that she expected to be absent for a further period. In doing so she also confirmed that during this period there would be no major events or matters planned which would require Accountable Officer approval.

The Historic Environment Scotland, Chief Executive and Accountable Officer (Katerina Brown) did resume her Accountable Officer duties on 20 October 2025.

As you are aware, regarding the continued absence of the Accountable Officer for five and a half months at Historic Environment Scotland, I wrote to the Constitution, Europe, External Affairs and Culture Committee Convenor on 17 December following publication of Audit Scotland’s Section 22 Report about Historic Environment Scotland, setting out the circumstances around this extended absence. That letter is now on record and published on the Parliament website. Historic Environment Scotland Accountable Officer | Scottish Parliament Website

I can assure you that during the five and a half month period that the Chief Executive and Accountable Officer was absent the Scottish Government continually monitored the situation and engaged with the then Chair and Board. Additionally at my request Sponsorship Officials attended and continue to attend all Historic Environment Scotland Board meetings.

On 28 May 2025 the Chief Executive and Accountable Officer of Historic Environment Scotland informed the Scottish Government that her absence from work which had begun on 2 May 2025 would be greater than four weeks, and that she expected to be absent for a further period. In doing so she also confirmed that during this period there would be no major events or matters planned which would require Accountable Officer approval.

Regarding the continued absence of the Accountable Officer at Historic Environment Scotland, I wrote to the Constitution, Europe, External Affairs and Culture Committee Convenor on 17 December following publication of Audit Scotland’s Section 22 Report about Historic Environment Scotland, setting out the circumstances around this extended absence of an Accountable Officer. That letter is now on record and published on the Parliament website. Historic Environment Scotland Accountable Officer | Scottish Parliament Website

As stated in my letter to CEEAC, the Historic Environment Scotland, Chief Executive and Accountable Officer (Katerina Brown) resumed her Accountable Officer duties on 20 October 2025.

The Scottish Government’s Housing Emergency Action Plan sets out a bold and co-ordinated response to tackling immediate pressures while laying the foundations for lasting, systemic change. The Plan looks to build on our existing policies whilst responding to the challenges of ending children living in unsuitable accommodation, supporting the needs of vulnerable communities and maximising investment in Scotland’s housing sector.

The Affordable Housing Supply Programme will invest £808 million in 2025-26 including £80 million targeted at acquisitions and voids, with a focus on family homes. Over the next four years, up to £4.9 billion of investment will be committed to affordable housing, delivered through a blend of public and privately leveraged investment to help deliver 36,000 affordable homes providing up to 24,000 children with a warm, safe home. This investment will support the delivery of Local Authority strategic housing priorities informed by their Housing Needs and Demand assessments.

Since 2007 we have helped deliver more than 141,000 affordable homes, of which more than 101,000 have been for social rent. In the year to end September 2025 we helped an estimated 2,172 households with children into affordable housing and, more broadly, keeping rents lower than market rents benefits approximately 140,000 children in poverty each year.

Much of the law on prosecution and punishment of road traffic offences is reserved to the UK Government (UKG). However, the Scottish Government continues to discuss the importance of implementing Road Traffic Diversionary Course (RTDC) which includes Speed Awareness Courses, with the UKG.

Scotland’s Road Safety Framework 2030 contains a commitment to implement speed awareness courses in Scotland as part of a broader roll-out of Road Traffic Diversionary Courses, which aim to divert ‘low-level’ road traffic offenders from punishment into education to prevent re-offending and help equip participants to change their behaviour towards speed and can also reduce pressure on the criminal justice system.

In August 2024, a multi-agency steering group, led by Transport Scotland officials, was convened to consider the implications and requirements of introducing RTDCs in Scotland. The group contains representation from the Crown Office and Procurator Fiscal Service (COPFS), Scottish Courts and Tribunal Service and Police Scotland.

In November 2024, the HM Inspectorate of Constabulary in Scotland (HMICS) published their thematic inspection of road policing in Scotland, making the following recommendation: Police Scotland should engage with UK Road Offender Education (UKROEd) and other key stakeholders to progress the full implementation of educational training courses for people who commit driving offences that may be appropriately addressed through learning.

Given that the legislation in this area is not devolved, Transport Scotland have been liaising with Home Office colleagues to confirm where we can assist with the laying of the required legislation in Westminster. The last meeting between Transport Scotland and Home Office officials took place on the 16th December 2025.

Further to this we are in process of discussing and agreeing with key partners areas of policy which will define the detail of legislation and this is unfortunately taking longer than anticipated and we are stressing to all partners the need conclude this.

The draft Budget, published on 13 January, does reduce the non-domestic property rate that retailers will be liable for, delivering the lowest Basic Property Rate since 2018-19. As a result of the decisions in the Budget, it is estimated the revenues raised from non-domestic rates will be 6% lower in real terms in 2026-27 than pre-COVID and 0.3% lower in real terms than the revenues collected in 2010-11, using the Consumer Price Index.