Revenue Scotland publish monthly data for Land and Buildings Transaction Tax (LBTT) which sets out the number and value of transactions for residential LBTT, the Additional Dwelling Supplement (ADS) and non-residential leases and conveyances. These publications can be found on Revenue Scotland's website at the following link: Monthly LBTT Statistics | Revenue Scotland

Revenue Scotland also publish an Annual Summary of Trends in the Devolved Taxes which sets out detailed data and commentary for LBTT and Scottish Landfill Tax (SLfT). The latest publication covering 2022-23 was published in November 2023 and can be found at the following link: Annual Summary of Trends in the Devolved Taxes 2022/23 | Revenue Scotland

In 2017, the Scottish Government asked the Scottish Land Commission to look at the potential for introducing a form of land value based tax in Scotland. One of their key findings was that, although the theoretical case for the introduction of a land value tax is strong, there is a lack of empirical evidence that land value taxes have actually delivered the theoretical benefits attributed to them. They went on to note that to date no country has ever replaced existing taxes on land and property with a single tax and most people today accept that the idea of a single tax is not practical in the 21st century. These findings were published by the Scottish Land Commission in October 2018.

Following the publication of these findings, the Scottish Government has not carried out any further modelling of a land value tax. However, the Scottish Government has continued to engage with academics and stakeholders with an interest in this topic.

We believe that the power to tax wealth should be devolved to this Parliament, so that it can be designed to work fairly and effectively in a Scottish-specific context. Any analysis of wealth taxes, therefore, must consider the limits of powers currently devolved to the Scottish Parliament.

We will continue to consider any tax proposals in line with our core tax principles which are set out in the Framework for Tax and believe that those with the broadest shoulders should contribute the most.

Options are currently being explored for spending models on nature restoration that can encourage greater responsible private investment while maximising the value of public spending. This includes consideration of ‘blended finance’ mechanisms where public funding is used in a more targeted way to support increased nature restoration activity by attracting responsible private investment.

The Scottish Government has not assessed potential public expenditure or contingent liability implications for its budget to de-risk or otherwise sufficiently underwrite private investment in nature. Budget implications would be published in line with usual processes.

Healthcare Improvement Scotland (HIS) regulates independent clinics, including those offering aesthetic services, provided by a doctor, dentist, nurse, midwife or dental care professional. HIS regulated independent healthcare services must notify HIS of certain events that occur within their service. You may wish to contact HIS directly for further information.

This information is not held by the Scottish Government. While not all of the aesthetics sector is currently regulated, HIS do regulate independent clinics, which would include aesthetics services, provided by a doctor, dentist, nurse, midwife or dental care professional. You may wish to contact HIS directly for information on registered independent clinics.

SEPA have been regularly monitoring the Fruin Water since 3 January 2024, following reports of a small quantity of light crude oil surfacing from an underground pipeline. They will continue to do so until the clean-up is concluded.

The exact scale of the leak, the extent of contamination and the duration of the remediation work, will not be known until the results of the ground investigation have been presented to SEPA alongside the remediation options appraisal. This is expected by May.

The Glen Fruin road (C70) was closed by Police Scotland as a precaution following the discovery of an oil leak on 2nd January 2024. However, access through Glen Fruin will remain unaffected during the remediation phase.

Minor localised environmental impacts have been recorded and a range of precautionary measures have been installed at SEPA’s request. No significant impact has been detected with respect to water quality, migratory salmonids (salmon/trout) or to other wildlife within the Fruin Water or Loch Lomond.

This information is not centrally collected. When NHS Scotland treats someone who has suffered harm from a non-surgical cosmetic procedure that has gone wrong, NHS Scotland will not necessarily record that this was the result of that procedure as there is no specific code to record this. This means that it is difficult to assess the cost to NHS Scotland of treating harm or complications that may have been caused.

The results of the latest seabird census, Seabird Count, show that many of Scotland’s intentionally important seabird populations are suffering from a range of pressures, including climate change.

The Scottish Government is committed to the development of a Scottish Seabird Conservation Strategy in partnership with stakeholders, to drive forward and prioritise action aimed at improving the conservation prospects of our internationally important seabird populations. Work on the strategy is moving at pace, with targeted stakeholder engagement planned for spring/summer 2024, followed by consultation later in the year.

This information is not held centrally. You may wish to contact Trading Standards Scotland directly for this information.