Chamber and committees

All aspects of LBTT review work remain on track for ultimate report publication before the end of this Parliamentary term

Alma Economics were appointed to undertake independent research on various aspects of the legislation and engaged with a range of relevant organisations to support this. We have now received their final report, and officials are currently considering our initial response to the findings ahead of the report’s publication in the coming weeks.

Officials are currently finalising internally led review strands following close engagement with relevant stakeholders, including industry experts, Registers of Scotland and Revenue Scotland.

As set out in Scottish Budget 2025-26, the review will support decisions in the next Scottish Parliament on whether any legislative changes should be brought forward.

The Scottish Government was not informed of the decision to close the Listed Places of Worship Grant Scheme prior to the announcement from UK Government, and is disappointed with the decision that future funding will apply to England only.

The Scottish Government recognises the importance of maintaining support for Scotland’s historic places of worship, which continue to play vital cultural, social, and community roles.

In light of the UK Government’s decision, the Scottish Government is actively exploring options to ensure that listed places of worship in Scotland are not disproportionately affected by this withdrawal of UK-wide VAT relief.

In 2026-27, NHS Shetland will receive £86.6 million in baseline funding. Information regarding the funding provided to NHS Shetland between 2023-24 and 2024-25 is available within the Board’s published Annual Reports and Accounts for each respective year, as well as in publicly accessible Board papers.

In 2023-24, the Scottish Government provided NHS Shetland with capital funding of £555,000 for the development of a Gilbert Bain Hospital replacement business case.

The Scottish Government meets regularly with CalMac to discuss a wide variety of matters related to the Clyde & Hebrides Ferry Services.

For example, SSEN Transmission’s Lewis Hub will lead to an increase in demand for commercial vehicle movements to Stornoway over the next five years. CalMac and Transport Scotland have been working closely with SSEN Transmission to understand their plans to minimise impact on the Stornoway to Ullapool route and ensuring that our lifeline ferry services remain resilient for those who rely on them.

Couples who are first cousins need, and want, to be supported and empowered to understand the potential genetic risks within their families and the potential impact on any children. Clinical services and guidance are currently available within the NHS to cope with the current level of demand for those aware of genetic risks within their families or with children already suspected of having an inherited genetic condition.

This is an operational matter for ScotRail. The Member may wish to contact ScotRail directly.

The Scottish Government has been clear since the Supreme Court ruling that it accepts the judgment. As such, it is taking forward the actions required in response to the ruling.

Trans and non-binary people are a small, marginalised group of 0.44% of Scotland’s population, who are often misunderstood, misrepresented, and receive disproportionate levels of attention. The Scottish Government remains steadfast in its commitment to advancing equality, protecting rights and ensuring that trans and non-binary people can live free from discrimination.

Since the judgment, we have strengthened our direct support for the trans community. This includes additional investment to expand the LGBT Health and Wellbeing Helpline and to increase opportunities for trans people to connect through community virtual and in-person events. Any trans or non-binary person feeling concerned or anxious about the ruling is encouraged to contact the helpline.

The Scottish Government has provided £1.1 million in funding through our Equality and Human Rights Fund in 2025-26 to a range of organisations to promote equality of opportunity and inclusion for LGBTQI+ people. This funding has been used to:

• help LGBT Youth Scotland deliver a range of projects to support LGBTQI+ young people
• commence initiatives such as work supporting ending conversion practices through legislative and non-legislative measures
• advance non-binary equality
• support policy development for LGBTQI+ people
• support research into the lives of the LGBTQI+ community

The Scottish Government accepts the judgment of the Supreme Court. The Court emphasised that this decision does not diminish the protections against discrimination and harassment that trans people are entitled to under the Equality Act 2010, whether or not they hold a Gender Recognition Certificate.

Regarding reports that some youth organisations are excluding trans children and young people from their services, it is important to be clear that all employers and service providers must interpret and comply with the Equality Act 2010. It is for the regulator, the Equality and Human Rights Commission (EHRC), to enforce the Act. All organisations, whether publicly funded or not, are required to operate within the wider framework of the law.

The Scottish Government is clear that trans men, women and young people are valued in our society. People in Scotland want to live in a country that treats everyone with respect, compassion and care, and we remain firmly committed to protecting the rights of all.

The Scottish Government itself has not undertaken any assessment of the impacts associated with extended overhaul periods. We are not aware of any detrimental effects on delivery dates or build costs for MV Glen Rosa.

CalMac are responsible for and manage the planned series of vessel overhauls, and they work with the yards to establish timelines and, where necessary, extensions. In the case of MV Glen Sannox, this has also been done in collaboration with colleagues in Scottish Government working with Fergusons given the element of warranty work to be included.

Arran services throughout this period have continued from Ardrossan and Brodick and cover has been provided by MV Isle of Arran, MV Caledonian Isles and MV Alfred at various times during the planned overhaul and the extension. Additional services have also been provided with the extension of the service to Arran from Claonaig over the winter period.

There are no plans to amend the LBTT legislation to reflect different housing market conditions. Such significant changes could create considerable complexity in terms of the administration of the tax by Revenue Scotland; and impact on both revenues and the Scottish Government’s ability to effectively respond to our national priorities.

We recognise the value this relief provides, and its operation is being considered as part of the ongoing review of LBTT. That review is the appropriate forum for assessing the effectiveness of existing reliefs and ensuring they remain properly targeted and proportionate. The outcomes of this review will be published before the end of this Parliamentary term.