Chamber and committees

Under the Valuation for Rating (Plant and Machinery) (Scotland) Regulations 2000, solar panels, wind turbines and storage batteries are already exempt from rating where they are used for the generation, storage, transformation or transmission of power, where the power is mainly or exclusively ‘for distribution for sale to consumers’.

The Scottish Government delivers the most generous non-domestic rates relief for renewable generators that offer community benefit, as well as to all small scale hydro generators. Responding to the climate crisis, we are also expanding eligibility for the Business Growth Accelerator to include the installation of solar panels as a qualifying property improvement. The Business Growth Accelerator provides relief for 12 months on the rateable value increase associated with a qualifying improvement that has been made to a property.

We await the outcome of the UK Government’s Business Rates Review: Technical Consultation with interest.

The £150 cost of living payments are administered by local authorities. Councils have indicated that they are using the discretion we allowed to make payments as a credit to council tax accounts in the majority of circumstances to ensure delivery before the end of April 2022.

Where the support is delivered as a direct payment, local authorities have flexibility over how this is done. Our guidance does require councils to take reasonable steps to ensure recipients are not disadvantaged by the mechanism selected, including ensuring the recipient does not have to pay an administration fee to a third party in order to receive the payment.

It is not the case that one category of project, under INTOG, may create additional cumulative impact while another may not. All offshore wind projects have the potential to contribute to cumulative impact on our natural environment and other sea users. The INTOG planning process has outlined spatial limitations for the entire INTOG planning process. This includes limitations on where Targeted Oil and Gas projects can be located, and where Innovation projects will be considered. It also includes areas of exclusion to help manage, at the plan level, the potential for negative impact.

The Scottish Government plans to consult in the coming year on our proposals for regulating minimum energy efficiency standards (equivalent to EPC C) in owner occupied and private-rented homes.

The Scottish Government is currently, as part of its programme of planning reform, undertaking a review of permitted development rights (PDR) including those associated with energy generation.

As part of the phased programme for review of PDR we will review the current provisions relating to various types of energy generation, including solar panels and other approaches such as ground and air source heat pumps, to consider whether these remain fit for purpose and whether amending them could help to achieve Scottish Government’s ambitions for renewable energy and achieving net-zero emissions by 2045.

The Green Jobs Workforce Academy offers information on the career opportunities available, the skills needed to move into them and links to the required training and funding sources to support learners to do so.

As the Academy’s offer develops, it will become a comprehensive source of advice and information about the labour market opportunities coming out of the transition. Users will be able to register to receive personalised updates on their areas of interest, invitations to online and in-person events and information on opportunities which are relevant to them

Phase 1 of the Green Jobs Workforce Academy launched in August 2021, focused on 5 sectors identified by the Climate Change Plan Update and Climate Emergency Skills Action Plan as being crucial to the transition to net zero with. Phase 2, due to launch this year, will include the launch of the Careers Assessment Tool and further enhancement of content and training opportunities that the Academy offers.

The Scottish Government is committed to ensuring that all children and young people are able to access the right support for their mental health without stigma, including medication where this is the most appropriate intervention.

The Scottish Government does not hold data on the numbers of children and young people aged 19 and under who were prescribed antidepressants by a GP, without seeing a specialist.

Prescribing is a clinical decision based on a prescriber’s judgment as to what they believe is in the best interests of the patient. The prescribing of antidepressants to children and young people is undertaken in consultation with the patient and, where appropriate, with their family, to ensure that patient choice is also central to decisions taken regarding treatment and care.

Medication is one aspect of treatment, alongside psychological therapy or other therapeutic interventions, available as an option for children and young people who require support. We continue invest and improve access to other services, including by providing £16 million per annum to ensure that every secondary school in Scotland has access to counselling support; and by investing £15 million in community-based mental health and wellbeing services as part of our focus on early intervention and prevention.

The Scottish Government does not have a role in legislating on electrical infrastructure. The Electricity Act 1989 and the regulations under the Act are reserved to the UK Government.

Children and young people who are prescribed antidepressants will receive regular medication reviews with their prescribing clinician. The frequency and structure of these reviews will be based on the clinician’s judgment and on consultation with the patient and, where appropriate, with the patient’s family.

Clinicians will refer to the British National Formularyfor Children (BNFC) when prescribing antidepressant medication to children. The BNFC is the standard UK paediatric reference for prescribing and pharmacology.

Clinicians can also refer to National Institute for Health and Care Excellence (NICE) guideline NG134 which sets out further advice for the prescribing of antidepressant medication to children and young people.

As the tax authority with responsibility for the collection and management of Scotland’s devolved taxes, Revenue Scotland publishes monthly and annual data on its website regarding the number of property conveyances and non-residential leases subject to Land and Buildings Transaction Tax (LBTT) and the associated tax liabilities. These are available at https://revenue.scot/news-publications/publications/statistics .

Local authority level data is published on an annual basis, as part of Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes. The report for 2020-21, which provides data for the period from 1 April 2015 to 31 March 2021, is available at: Annual Summary of Trends in the Devolved Taxes 2020-2021 | Revenue Scotland .

In particular, the ‘Data for Figure 17’ tab in the figures and tables file of this publication includes an estimate of LBTT excluding ADS declared due for residential conveyances by local authority and year. The ‘Data for Figure 23’ tab in the same file gives an estimate of LBTT declared due by Nomenclature of Territorial Units for Statistics (NUTS) 2 area and year for non-residential conveyances. Local authority level estimates of non-residential conveyances are not provided to minimise the risk of disclosing protected taxpayer information.