Chamber and committees

In referring to “financial assistance to commercial activities” the Equality Impact Assessment is in turn referring to Section 2(1) of the Scottish National Investment Bank Bill and that section mirrors what is provided for in Schedule 5 of the Scotland Act 1998. In this context “Commercial” refers to business activities that are profit-making or aim to be profit-making, carried out by business associations of various types, that the Bank may be interested in providing financial assistance to.

In addition to traditional measures of financial performance, the Bank will measure societal value through a range of indicators, aligned to the National Performance Framework, covering the economic, social and environmental impact of its activity.

I refer the member to the answer to question S5W-23167 on 29 May 2019. All answers to written parliamentary questions are available on the Parliament's website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/28877.aspx .

I refer the member to the answer to question S5W -23163 on 29 May 2019. All answers to written parliamentary questions are available on the Parliament's website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/28877.aspx .

It will be for the Bank to prepare and publish its own Ethical Code or Statement, setting out how it will meet the objectives set for it by Scottish Ministers in this regard. The Scottish Government expects this to occur as soon as it is practicable following the Bank’s creation. The strategic framework for the Bank is under development and we intend for this to be published in draft later this year, although some formal elements, in particular the shareholder framework for the Bank, can only be finalised when the Bank is created.

UK Air Passenger Duty (APD) tax forms are returned on a company-by-company basis, with one tax return for all their business in the UK. There is therefore no historic data on APD receipts or passengers paying APD in Scotland.

The Scottish Fiscal Commission (SFC) produces an illustrative forecast of Scotland's share of UK APD revenues.This uses Civil Aviation Authority departing passenger survey data and UK GDP growth and inflation forecasts from the Office for Budget Responsibility to estimate the number of passengers exempt from the tax and to calculate the tax paid by the remaining chargeable passengers.

The most recent illustrative forecast was set out in the SFC’s December 2018 Scotland's Economic and Fiscal Forecasts (Table 3.43 - p149) : http://www.fiscalcommission.scot/publications/scotlands-economic-and-fiscal-forecasts/scotlands-economic-and-fiscal-forecasts-december-2018/ .

Note that the 2017-16 Figure for APD is not classed as outturn data, it is an estimate of the Scottish share of tax receipts.

Updated forecasts are due to be published on 30 May 2019.

Following updated advice from the UK Committee on Climate Change on 2 May, the Scottish Government acted immediately by lodging amendments to our Climate Change Bill to set a net-zero emissions target for 2045 and increase the targets for 2030 and 2040. The Scottish Government is now reviewing a range of policies, across our whole range of responsibilities, to ensure that we do all we can to support the public sector, businesses, communities and individuals to meet our shared climate responsibilities. We have taken the difficult decision that reducing Air Departure Tax is no longer compatible with more ambitious climate targets.

The Scottish Government believes in fair taxation policy for all individuals and businesses. Responsibility over corporation tax is reserved to Westminster. The Scottish Government therefore has no power to legislate in this area but we urge the UK Government to include consideration of environmental impacts, as part of its tax policy-making.

The introduction of Air Departure Tax in Scotland has been deferred until the issues raised in relation to the Highlands and Islands exemption have been resolved. In the interim the current UK Air Passenger Duty (APD) rates and bands continue to apply in Scotland, and HMRC will continue to administer and collect APD across the UK.

The Scottish Fiscal Commission produced an illustrative forecast of Scotland's share of UK APD revenues in December 2018. The forecast for the fiscal year 2019-20 was £312 million, and for 2020-21 was £322 million.

Updated forecasts are due to be published on 30 May 2019.

The power in the Vulnerable Witnesses (Criminal Evidence) (Scotland) Bill to extend the new rule requiring the pre-recording of evidence, and the related draft implementation timetable, covers extension to adult deemed vulnerable witnesses (covering victims of sexual offences, domestic abuse, stalking and trafficking offences) in solemn cases.

Extending further to all vulnerable witnesses was considered during the Bill process but it was not progressed as the proposals already presented an ambitious programme of reform. The pre-recording of evidence of people to whom the new rule does not apply continues to be available and can be considered on a case by case basis.

The draft implementation plan was published as part of the Scottish Government’s correspondence with the Justice Committee during the consideration of the Bill. This is available at https://www.parliament.scot/S5_JusticeCommittee/Inquiries/J-S5-18-VW-31A-SG.pdf .

This plan will be reviewed and updated by the Scottish Government, working closely with our justice sector partners, on a regular basis.