Chamber and committees

In 2023, the Scottish Government consulted to inform the development of proposals for a Scottish tax to replace the UK Aggregates Levy. The consultation included questions on alignment with the UK Aggregate Levy and the tax rate.

Separately, in 2025, Scottish Government commissioned research on the role of alternatives to primary aggregates in reducing construction sector emissions examined how the tax rate could incentivise the use of such alternatives.

The Scottish Aggregates Tax will initially mirror key aspects of the UK Aggregates Levy, with flexibility to evolve in line with Scottish Government policy objectives.

The Scottish Government currently provides funding to Upside, the national voluntary throughcare service. Upside launched on 1 April 2025, replacing the previous Public Social Partnerships ‘New Routes’ and ‘Shine’, which had been in place for 12 years and 10 years respectively prior to Upside launching. Upside supports men and women leaving a period of remand or a short-term prison sentence (less than 4 years) without statutory supervision requirements. It is a partnership of third sector organisations, which provides person-centered support including help to access sustainable housing, healthcare, social security and employment opportunities.

The Scottish Government also provides funding to Justice Social Work, through payments to Local Authorities, to deliver both statutory and voluntary throughcare. Local Authorities have autonomy to direct this funding to meet statutory justice services and local priorities which are aimed at reducing reoffending. This funding covers long term prisoners, short term prisoners released on a statutory supervision order, and community payback orders.

Table 1 details the amount of funding which has been provided to each programme to support people leaving prison to reintegrate into the community in each of the last five financial years.

Table 1: Funding for throughcare services 2021-22 to 2025-26. To note, all figures in the table have been rounded off.

Data on Land and Buildings Transaction Tax Additional Dwelling Supplement transactions, revenues and repayments is collected and published monthly by Revenue Scotland.

There is however no specific and attributable data available on the impact of the Additional Dwelling Supplement increase to 8%. As a range of other tax and non-tax factors may impact on Scotland’s property market, it is not possible to attribute any specific impact of the increase in the rate without a detailed analysis over a longer period.

The Scottish Government is committed to developing a sustainable health and social care system that ensures people get the right care, at the right time, in the right place. In support of this, the Budget provides almost £2.2 billion investment for social care and integration – delivering on our Programme for Government commitment to increase social care spending by 25% over this Parliament, two years ahead of our original target. This includes an additional £125 million to support delivery of the pay uplift to a minimum of £12.60 per hour for adult social care workers in 2025-26.

Despite this substantial funding increase, we are aware that significant challenge for social care service provision remains. We are therefore working with partners on a programme of work to understand the current financial viability picture in the social care sector. This has included engaging with local leaders through the Collaborative Response and Assurance Group, as well as Ministerial roundtables with partners.

The Scottish Government intends to include blue carbon in the next Climate Change Plan, based on the best available scientific evidence.

However, there are still evidence gaps relating to blue carbon habitats that impact on a) how blue carbon habitats can be monitored with regard to the potential contribution to climate change mitigation and b) the way in which they can be included in the next Climate Change Plan.

At present, no blue carbon habitats are included in the UK Greenhouse Gas Inventory. The Scottish Government supports inclusion of saltmarsh and seagrass in the inventory, as data collection methods are improved, and is working collaboratively with the UK Government and other Devolved Governments, through the UK Blue Carbon Evidence Partnership, towards their inclusion.

The Scottish Government is also supporting research to address evidence gaps across all blue carbon habitats, as set out in the Scottish Blue Carbon Action Plan (published 10 September). Addressing these evidence gaps will support progress towards inclusion of blue carbon habitats in the UK Greenhouse Gas Inventory and will inform our approach to monitoring contributions to the net zero targets.

The Scottish Government does not have the powers to impose financial penalties on operators in the event of turbine failure.

If a failure results in a serious breach of health, safety, or environmental obligations, particularly where harm to people or the environment occurs, operators must notify the Scottish Ministers within 24 hours for developments consented under Section 36 of the Electricity Act 1989, including details of the incident and any remedial actions taken.

The Scottish Landfill Tax and the planned Scottish Aggregates Tax play complementary roles in encouraging the substitution of recycled and secondary aggregates for primary aggregates.

Research commissioned by the Scottish Government, Scottish Landfill Tax: Lower Rate Review (May 2025) highlights in particular that the introduction of the Scottish Aggregates Tax presents an opportunity to reassess how taxation influences the volume of lower-rate aggregates sent to landfill.

Further consideration of the alignment and interaction between the two taxes will be undertaken once the Scottish Aggregates Tax is operational.

The Scottish Government is aware of the UK Government’s consultation on Landfill Tax reforms, and of the potential relevance for Scotland.

Any assessment of the impact in Scotland would depend on the detail of decisions taken following the consultation. The Scottish Government would therefore welcome early certainty from the UK Government on its plans, particularly regarding the arrangements for the lower rate of Landfill Tax.

Decisions regarding Scottish Landfill Tax policy will be announced as usual as part of the Scottish Budget.

As the tax authority with responsibility for the collection and management of Scotland’s devolved taxes, Revenue Scotland publishes data on its website regarding Land and Buildings Transaction Tax.

Revenue Scotland has published a local authority breakdown of the numbers claiming Land and Buildings Transaction Tax first-time buyer relief for the years 2021-22 to 2024-25. The relevant table can be accessed at: Land and Buildings Transaction Tax Statistics | Revenue Scotland

Decisions on the rates and bands in place for Land and Buildings Transaction Tax are considered annually as part of the Scottish Budget.

As set out in Scottish Budget 2025-26, the conclusions of the Land and Buildings Transaction Tax review will support decisions in the next Scottish Parliament.