Chamber and committees

Upside does not provide funding directly to individuals released from custody.

As covered in the answer to question S6W-42664, funding is issued on a quarterly basis to Sacro as the nominated lead parter of Upside. Sacro distributes the funding to the remaining third-sector partners within the Upside partnership. This funding is used to support the operational delivery of the programme, including staff salaries, recruitment and training, IT and other associated running costs.

The draft Budget ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by CPI than pre-COVID, despite the number of properties on the valuation roll increasing in that time, and introduces the lowest Basic Property Rate for 2026-27 since 2018-19.

The independent Scottish Fiscal Commission is responsible for forecasting tax revenues in its Scotland's Economic and Fiscal Forecasts and for 2026-27 the forecast Non-Domestic Rates revenue is £3,387 million.

Valuations are carried out by independent Assessors and we recognise that while some ratepayers will see their rateable values fall, a number will see significant increases.

That is why the draft budget will continue to support businesses and communities with a strong non-domestic rates package for 2026-27 that decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018-19.

Businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27, including the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes for eligible ratepayers.

While SEPA typically produces weekly water scarcity reports from May to September, it extends the weekly reporting period as conditions require. In 2025 weekly reporting started in April and continued into October due to conditions.

Weekly reports are designed for the period of highest hydrological risk, when frequent updates offer the greatest value to both abstractors and public bodies. Extending weekly reporting across the full year, rather than responding to when conditions require it, does not represent the best use of resources at this time.

Final yearly vessel lease payments payable by CalMac to CMAL for vessels currently under construction have not yet been determined. Lease costs will be calculated once construction is complete and the vessels are delivered. This will be based on the value of the voted loans issued by the Scottish Government to CMAL to fund the construction of each vessel under fixed-price contracts. The annual lease payments will reflect the repayment of these loans, together with associated financing costs, over the agreed lease period.

The Scottish Government provides support to groups of growers recognised as Producer Organisations (POs) via the Fruit and Vegetables Aid Scheme. It is a long-standing support mechanism to encourage and enable collaboration, strategic planning, improved quality and market competitiveness. It provides match-funding, over multi-year operational programmes, for actions including investments in infrastructure, employment of specialist staff and research and innovation projects.

Examples of some of the innovation projects that have been funded through the scheme are:

• propagation trials, which if successful, would reduce imports of plants, reduce costs, control plant health and ensure the best plants for producing high quality food;
• pesticide reduction supported by UV light robots which autonomously shine a UK light on fruit plants, killing disease and causing microbes. Results indicate they can reduce powdery mildew pesticide treatments by 60-100% and increase fruit production by 15%;
• growing media trials to phase out the use of peat. Coir is an important and valuable growing media that has enabled growers to transition away from using peat, but also comes with concerns. Funding from the scheme has enabled growers to experiment with blending spent coir with woodchip, hemp, wool, heather and bracken and trial the alternatives. Finding a replacement will increase business resilience and contribute to climate change goals.

The Fruit and Vegetables Aid Scheme helps support growers of all sizes work together and plays a key role in sustaining the horticulture sector. It is reported that nearly half of UK-grown fresh produce is managed by UK-based POs.

The Scottish Government also supports fruit and vegetable growers, who are not part of a recognised PO, through a range of complementary measures. The Basic Payment Scheme (BPS) provides area-based support to all eligible farmers and crofters, including those growing fruit and vegetables, helping them maintain sustainable production and contribute to Scotland’s food supply. Organic fruit and vegetable growers can also access financial assistance through the Agri-Environment Climate Scheme (AECS), which offers funding for both conversion and maintenance of organic practices, supporting soil health, biodiversity, and climate-friendly farming.

Initiatives such as the Small Producers Pilot Fund provide capital grants and strategic support to support small producers across Scotland. This includes £500,000 in capital funding this year to boost innovation, strengthen local food production, improve energy efficiency and sustain rural jobs. It is delivered by Highlands and Islands Enterprise and South of Scotland Enterprise. The sector has welcomed this support enthusiastically, with strong demand reflected in a high number of applications, highlighting the vital role small producers play in driving innovation, sustainability and vibrant local communities.

In addition, the national Good Food Nation Plan sets out a vision for a fair, healthy and sustainable food system, guiding current and future food policy, and further support is provided through grant funding for community growing projects, which aim to increase access to land and encourage people to learn about and experience the benefits of growing their own food.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change.

The final valuation roll will come into effect on 1 April 2026. The Scottish Government has published a report on changes in rateable values based on draft 2026 values on 13 January and will publish a further report once final valuations are available.

The draft budget will continue to support businesses and communities with a strong non-domestic rates package for 2026-27 that decreases the Basic, Intermediate and Higher Property Rates in 2026-27, delivering the lowest Basic Property Rate since 2018-19.

Businesses and communities will be supported with a generous non-domestic rates relief package worth an estimated £864 million in 2026-27, including the Small Business Bonus Scheme which remains the most generous scheme of its kind in the UK and is confirmed for the next three years, as well as transitional relief schemes for eligible ratepayers. The Scottish Government values the contribution that the Hydro sector makes to the Scottish economy and to our low-carbon ambitions, and continues to offer the most generous rates relief in the UK for renewable generators, including hydro schemes.

I have asked Alison Byrne OBE, Chief Executive of NRS, to respond. NRS is responsible for the Scottish Register of Tartans website.

NRS is currently researching the needs of users of the website. Research outputs, internal business requirements and available budget will inform what steps NRS takes next.

Draft rateable values for the 2026 revaluation were published on 30 November 2025 but may be subject to change. The final valuation roll will come into effect on 1 April 2026. The Scottish Government has published a report on changes in rateable values based on draft 2026 values on 13 January and will publish a further report once final valuations are available.

I regularly engage with CMAL to discuss progress on a range of vessel and port projects, and wider governance and management issues. There is also regular engagement with CalMac on operational matters and service updates. The revaluation of non-domestic rates has not been discussed as part of these engagements to date.

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