Chamber and committees

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

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.

The UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021 (‘the Continuity Act’) provides Scottish Ministers with a power to help meet the Scottish Government’s commitment to align with future developments in EU law, where it is appropriate and meaningful to do so. This is important to maintain and advance regulatory standards in Scotland.

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.

Provisions to introduce a licensing scheme for certain wildlife traps and provisions relating to glue traps have not yet been implemented. We will be commencing these provisions over the coming months, with stakeholders given sufficient time to make any necessary changes.

Provisions relating to the licensing of muirburn and the Muirburn Code are expected to be brought in ahead of the next muirburn season in autumn 2025.

Eradicating child poverty is a national mission and the top priority of this Government. We remain firmly focused on supporting the six priority family types identified as being at a higher risk of poverty within our first Tackling Child Poverty Delivery Plan, which includes families with a child under one.

The first 12 months of a child’s life are an absolutely crucial time and we have taken action to ensure there is wide-ranging support for parents of babies and young children. Our Universal Health Visiting Pathway directs Health Visitors to enquire about family finances and signpost families to appropriate support services. The Family Nurse Partnership also offers intensive support for young, first time mothers in up to 4,000 families a year. In addition, we are increasing perinatal and infant health services in Scotland leading to new or expanded Community Perinatal Mental Health Services, Infant Mental Health Services and Maternity and Neonatal Psychological Intervention Services.

We are also providing financial support to families on low incomes through our five family payments, which include our three Best Start Grant payments, Best Start Foods and Scottish Child Payment. For eligible families with a child under one, support includes the Best Start Grant Pregnancy and Baby Payment, which provides £754.65 for a first child and £377.35 for all subsequent children, support through Best Start Foods which is worth £42.40 every four weeks for each child from birth until they’re one year old, as well as the ‘game-changing’ Scottish Child Payment of £26.70 per eligible child per week. To ensure investment in our benefits is protected, we will amend the Social Security (Scotland) Act 2018 to ensure all benefits are increased each year to reflect inflation, giving financial certainty to households.

We are absolutely committed to meeting the 2030 child poverty targets, and will continue to do everything within the scope of our powers and budget to deliver the change needed including for families with a baby.

The Scottish Government will publish the third Tackling Child Poverty Delivery Plan by the end of March 2026, covering the period 2026-31, which will set out the actions we will take as a Government to meet the ambitious child poverty targets set for 2030.

The Aquatic Animal Health (Scotland) Regulations 2009 already places a legal obligation on salmon producers to report increases in mortality levels to Scottish Ministers or a veterinarian. This applies to unexplained mortality, and there is a voluntary agreement in place with aquaculture production businesses for any instances of mortality above specified thresholds to be reported to Scottish Ministers as part of wider aquatic animal health surveillance. This agreement is a requirement of the Code of Good Practice for Scottish Finfish Aquaculture. Fish farm operators are also legally obliged to keep records of site mortality levels and these are periodically inspected by the Fish Health Inspectorate during their risk-based inspections.

The Scottish Government wants patients to get the help they need, when they need it, and we understand how important a timely ADHD diagnosis is for individuals.

While local Health and Social Care Partnerships (HSCPs) have responsibility for putting in place services to meet local needs, including the needs of adults with ADHD, we fund the National Autism Implementation Team (NAIT) to support HSCPs to consider best practice and improve services in the redesigning of neurodevelopmental diagnostic services.

NAIT provides HSCPs with resources to help them support these adults, and works with them to ensure that Adult Neurodevelopmental Pathways, which provide diagnostic services and support tailored to the needs of each neurodivergent individual, are implemented.

We also provide funding to NHS Education for Scotland (NES) to deliver training resources to meet the needs of staff working in ADHD services across health and social care. These include webinars on Assessing ADHD and Understanding ADHD in Girls and Women, which are available to all NHS and Social Care staff via an online knowledge hub.

Our intention is that these steps will help streamline diagnostic and support processes, thereby reducing existing backlogs.

Following reports from members of the public on 11 November of a number of dead fish found in Linlithgow Loch, SEPA officers inspected the site on the morning of 12 November. During the inspection, no visible signs of pollution were identified and water quality samples, taken at various points around the loch, did not reveal any pollutants. SEPA is satisfied that there is no ongoing pollution incident within the loch.

(A) The draft route map to achieving a 20% reduction in car use was published in 2022 and was followed by a period of engagement and consultation. Analysis and consideration of the consultation responses are shaping the updated route map which will be published in due course.

The route map is co-produced with CoSLA, in recognition of the joint commitment to a just transition to reducing car use, and we are continuing to work closely with local and regional partners to update the route map and will publish it on completion of that engagement.

(B) Scotland now has over 6,000 public charge points and has achieved the delivery of 6,000 public charge points two years ahead of the 2026 target date. In late 2024 we will publish a draft Implementation Plan identifying the key actions to be taken to deliver our Vision for public EV charging. This draft Implementation Plan is being developed with the key stakeholders who share responsibility for delivering public EV charging across Scotland and will include a route map for delivering approximately 24,000 additional public charge points by 2030.

(C) In January 2024, Scotland introduced the Vehicle Emissions Trading Schemes (VETS) legislation, alongside England and Wales, extending to UK-wide from January 2025. VETS will deliver 411 MTCO2e of savings between 2024-2050 across the UK by increasing the sale of ZEVs as a proportion of overall annual sales to 80% cars and 70% vans by 2030) as well as reducing emissions on non-ZEVs.

Since 2011, support has been provided for the purchase of ZEV cars and vans equating to £39 million in interest free loans which has helped businesses purchase 1,382 ZEVs, alongside grants provided through the LEZ Support fund.

(D) Consideration for a new national integrated ticketing system for Scotland was detailed in the 2024 Smart Delivery Strategy, aligning with wider work to advance the future of public transport in Scotland. In 2025 consideration for this system will be undertaken, including the technical, financial and legislative impact.

We have begun commencing the smart-ticketing measures from the Transport (Scotland) Act 2019, establishing the National Smart Ticketing Advisory Board in 2023. The board comprises operators, transport authorities, users, and technical experts, to provide independent advice to Scottish Ministers on the future of smart-ticketing, including a technological standard, in line with their published August 2024 workplan.

(E) Development of the second Strategic Transport Projects Review (STPR2) Delivery Plan is underway. This takes account of the current financial climate and is examining existing schemes across all modes in addition to the longer term STPR2 recommendations.

The latest Office for Budget Responsibility (OBR) forecasts, following the UK Government Autumn Budget Statement, show an improved medium term outlook for capital. The Scottish Government will continue to consider its longer-term infrastructure plans after we receive clarity from the UK Government over our multi-year capital funding envelope in the Spring.

(F) The Scottish Government will set out the high-level principles of Air Departure Tax in due course, following which we will work towards implementation as soon as is practicable. However, this first requires a solution to the Highlands and Islands exemption, and we are working with the UK Government to achieve this.

(G) The foundations of the Whole Farm Plan have been co-developed with industry and rural partners and will go live in 2025. As part of our commitment to enhanced conditionality, in 2025, in return for their basic payment, all farmers and crofters will need to have in place two from the following five baselines: Animal Health and Welfare Plan, Biodiversity Audit, Carbon Audit, Integrated Pest Management Plan or Soil Analysis.

All farmers and crofters will be required to have a proportionate carbon audit in place by 2028 at the latest as part of the Whole Farm Plan.

From 2028 farmers and crofters will be required to produce a nutrient management plan (NMP) to complement their soil analysis. We therefore recommend as part of the current Whole Farm Plan guidance that once a business has received their soil analysis, they use this information to create a nutrient management plan. We will continue to work with our industry and rural partners to co-develop the Whole Farm Plan.

(H) The Cabinet Secretary for Wellbeing Economy, Net Zero and Energy announced several new measures aimed at accelerating Scotland’s journey to net zero, including a pilot scheme with some Scottish farms to establish future appropriate uptake of methane supressing feed products.

There has been significant development in this area in recent years and it is taking time to develop the details of a pilot which could explore options for recognising appropriate use of these products and other practices which can reduce greenhouse gas emissions on farms. Further information on the timetable of a pilot project will be shared as soon as possible.

(I) The Scottish Government is working with the NorthWest 2045 (Highlands), South of Scotland (Dumfries and Galloway and Scottish Borders), Cairngorms National Park and Loch Lomond and the Trossachs National Park Regional Land Use Partnerships (RLUPs) to transition from a pilot to a formal initiative. We remain committed to the long-term delivery of RLUPs, however, taking into account wider fiscal pressures and subject to lessons learned from the ongoing transition, the phased rollout of new partnerships will begin in financial year 2026-27 at the earliest.

(J) With partial rewetting, the water table in peatlands or peaty soils is held deeper underground than with full rewetting or restoration. In theory, this delivers a carbon benefit but also allows certain types of agriculture that may be limited by full rewetting to continue.

The Peatland Science and Technical Advisory Group have advised there may be some potential in lowland grassland systems and at the edges of some raised bogs where the use of ‘leaky dams’ may have a part to play in finer control of water table depth. However, significant areas of lowland agricultural peats are difficult to identify and map.

We have commissioned scientists at the James Hutton Institute to advise on the distribution of grassland on peat and on the relationship between water table depth and carbon emissions in peat grassland systems. When complete, this will inform on-going work in government considering options for incorporating peatland protection, management and restoration within the new four-tier agricultural support framework.

(K) The Scottish Government is committed to reducing high deer numbers in order to help us to achieve our biodiversity and carbon objectives. Three deer management incentives pilot schemes led by NatureScot and the Cairngorms National Park Authority launched this autumn to incentivise deer managers to increase deer culls in specific parts of Scotland.

These pilot schemes have been implemented this year in different parts of Scotland to test different approaches to incentives and to better understand the barriers to deer management.

While these pilots do not constitute a single national scheme, we will use the findings from them to inform decisions on future incentive schemes.

(L) The Scottish Government is committed to considering options for a carbon land tax, to further incentivise peatland restoration and afforestation.

Any potential new measures must be rigorously assessed and based on strong evidence to ensure they serve their objective and avoid unintended consequences.

The Scottish Government will work with the Scottish Land Commission to consult with a range of stakeholders and to develop the evidence necessary to identify and assess options for a carbon land tax.

(M) The Scottish Government welcomes the work of the independent Green Heat Finance Taskforce and looks forward to receiving its Part 2 report shortly. Following publication of its Part 2 report, the Scottish Government will formally respond to the Taskforce, setting out the actions we will take, in partnership with others, on recommendations from both Taskforce reports.

Our response will be informed by the New Deal for Business sub-group on Non-Domestic Rates (NDR) which will, alongside other matters, consider how non-domestic rates levers support Scotland’s transition to net zero.

(N) The Scottish Government has committed to the development of a just transition plan for Mossmorran following completion of the just transition plan for Grangemouth in 2025. As with the Grangemouth just transition plan, this work will be co-designed with key stakeholders including industry, the workforce and the community. The Scottish Government is actively engaging with relevant stakeholders as part of the scoping phase of this programme of work.