Chamber and committees

The Council Tax Reduction Scheme exists to ensure that nobody in Scotland should have to meet a Council Tax liability they cannot be expected to afford.

Over 460,000 households receive some level of CTR, and on average recipients save over £850 a year. Over 380,000 households were in receipt of full CTR and therefore did not have to pay any council tax (as at March 20204).

The Council Tax working age scheme was revised from April 2022, to ensure that, as far as practicable, a household in the same circumstances receives the same level of Council Tax Reduction whether it is on Universal Credit or not.

In 2025-26 the Scottish Government has allocated over £15 million for the provision of free income maximisation support, welfare and debt advice. In 2025-26, Citizens Advice Scotland and the network of Bureaux have been allocated over £7.7 million. This funding supports the Money Talk Team service, providing free and confidential income maximisation, welfare and debt advice services across Scotland as well as the new national roll-out of the Council Tax Debt project.

Gender equality is at the heart of the Scottish Government’s vision for a fairer Scotland. We want women of all ages to be empowered to exercise equal rights and opportunities, and to have equitable access to economic resources and decision making.

Eradicating child poverty is the top priority across all of government, with wide ranging action being taken to tackle poverty – including through investment in funded childcare, devolved employability services, and social security benefits such as our Scottish Child Payment.

We recognise that child poverty and women’s poverty are inextricably linked and that children in lone parent families, of which around 90% are headed by women, are at greater risk of poverty. Best Start, Bright Futures, our Tackling Child Poverty Delivery Plan for 2022-26, outlines our focus on ensuring that policies and approaches effectively tackle the challenges and barriers faced by families at greatest risk of poverty, including lone parents. We will continue to use evidence, both qualitative and quantitative, and are increasingly taking an intersectional approach, to understand the challenges and needs of particular groups and ensure effective action is taken, including for lone parents.

The Scottish Government also recognises the positive contribution older people make to their communities and sees the value in bringing generations together. We aim to enable better access to a range of services for older people as and when they need them. We want to ensure people are financially secure and supported as they age.

The Scottish Government’s ‘A Fairer Scotland for Older People: framework for action’ contains a dedicated strand focused on activity we are undertaking to ensure people are financially secure and supported as they age. In addition, we provide funding of £2.2 million, through the Equality and Human Rights Fund, to older people’s organisations and age equality projects. This funding is delivering a range of initiatives that tackles poverty among older people.

Food insecurity is driven by insufficient and insecure household income. No one should have to compromise on food or other essentials.

Mid-year statistics published by Trussell on 20 November 2024 highlighted a 6% decrease in the food parcels distributed in Scotland compared to the same period the previous year (1 April 2023 to 30 September 2023) and a 5% drop in the number of parcels distributed for children.

Our “Cash-First: Towards Ending the Need for Food Banks in Scotland” Plan sets out the nine actions we are taking to achieve our ambition to improve the response to financial hardship and to reduce the need for emergency food parcels. The actions include the Cash-First Programme, which provides ready access to emergency income when someone has no money for food delivered alongside welfare rights and income maximisation advice and support to prevent future hardship. This Cash-First approach enables people to choose the essentials they need whilst maintaining dignity. An independent evaluation of the Cash-First Programme is ongoing with the final evaluation report expected by April 2026.

However we know more needs to be done and recognise the pressure on household budgets which is why in 2025-26 we will continue to allocate over £3 billion a year to policies which tackle poverty and the cost of living.

The Scottish Government is committed to tackling digital exclusion. We recognise that some groups, including older people and low-income households, often face additional barriers to digital participation and we are addressing those through a range of initiatives.

The Connecting Scotland programme, delivered in partnership with the Scottish Council for Voluntary Organisations, has provided over 61,000 internet-enabled devices, connectivity, and digital skills support to those in need, including targeted support for older people and low-income households.

Building on this, since August 2023 Connecting Scotland has funded 39 local digital inclusion projects. This includes device-lending libraries, social housing initiatives, and place-based schemes. The most recent data shows that the majority of these projects have supported older people and low-income households to gain digital access and develop digital skills and confidence.

The £2 million Digital Inclusion Programme has supported 20 projects, focusing on digital inclusion in mental health and housing. Delivered in partnership with the Scottish Council for Voluntary Organisations, the Programme has benefited over 3,500 people, helping them to access services and support online, develop essential digital skills, and improve their wellbeing. It has also supported over 600 staff and volunteers, and trained over 300 digital champions.

In addition, the Scottish Government continues to deliver the £3.2 million Digital Lifelines Programme, which has supported over 5,000 people at risk of drug-related death to access digital devices, skills and affordable connectivity, and has trained over 500 people as digital inclusion champions.

The Scottish Government’s work to tackle digital exclusion is underpinned by programmes that are delivering resilient digital connectivity infrastructure. Our £600+ million Reaching 100% (R100) programme is connecting homes and businesses across Scotland and throughout 2025 we will continue to award Project Gigabit in Scotland contracts, building on R100’s transformational impact. Overall, more than one million faster broadband connections have been delivered in Scotland in the last ten years, deploying over £1 billion of publicly driven investment.

We will continue working to make services as accessible and inclusive as possible, so that no-one is left behind. However, we also recognise that engaging with digital services is a choice and non-digital options for accessing public services will remain available for those whose needs are best served in this way.

The Scottish Fiscal Commission forecasts estimate that £3 billion will be raised in non-domestic rates revenue in 2025-26, and £731 million of reliefs will be provided.

Those reliefs, including the UK’s most generous Small Business Bonus Scheme relief, deliver direct support to small independent retailers, with almost 62% of all shops on the valuation roll benefiting from one or more reliefs.

As at 1 June 2024, almost 34,000 shops in Scotland benefited from non-domestic rates relief, with an estimated value of over £113 million. The Non-domestic rates relief statistics 2024 provide a further breakdown of relief awards by property type and local authority area.

The next revaluation will take effect from 1 April 2026, which will ensure rateable values reflect current market conditions. Decisions on non-domestic rates and reliefs are generally considered in the context of the Scottish Budget.

The Scottish Government do not hold this information.

Police Scotland publish data on Anti-social behaviour incidents in their Management Information reports. The latest information is available in their Quarter 3 2024-25 report.

https://www.scotland.police.uk/spa-media/4w1m22mk/management-information-report-2024_25-quarter-3-aggregated-file-non-crime.xlsx