Chamber and committees

Revenue Scotland is responsible for the collection and management of Scotland’s fully devolved taxes, including Land and Buildings Transaction Tax (LBTT).

Management information data from Revenue Scotland regarding the LBTT Additional Dwelling Supplement (ADS) is provided in the following tables. On (c), the information provided is based on the correspondence address included in the tax return. The return does not however require information to be provided regarding a taxpayer’s residency status.

Where an amount of ADS is due in relation to a transaction, it may in some cases later be reclaimed.

(a) Tax returns submitted in 2024 with ADS declared due by local authority

The Scottish Government committed through the Programme for Government 2023 – 24, published on 5 September 2023, to improving miscarriage care, including the provision of separate private spaces in hospitals with maternity wards for women experiencing pregnancy and baby loss.

The Delivery Framework for Miscarriage Care, published on 6 February 2025, sets out that those experiencing miscarriage at any stage of pregnancy should be seen in a separate private space appropriate for bereavement. This action carries a priority category of “N” which means this should be implemented within 6 months from 1 April 2025.

We have been following the development of the Welsh Sustainable Farming Scheme (SFS) with interest. As well as the paper which was published in November, we also have regular discussions with the other UK nations, including Wales, regarding future agriculture policy proposals as part of the provisional Agricultural Support Common Framework. Whilst each nation has its own unique situation, and tailors their support accordingly, we also have shared challenges and goals. These discussions under the Framework enable all four nations to collaborate, coordinate, and cooperate regarding plans for future agricultural support.

While our proposals for future support are set out as a framework, as opposed to a single scheme, there are a number of similarities with the Welsh proposals. The Welsh “Sustainable Land Management” objectives, which the SFS is based on, are similar to our overarching objectives for future Scottish agriculture policy, which are set out in the Agriculture and Rural Communities (Scotland) Act 2024 and include the adoption and use of sustainable and regenerative agricultural practices and high quality food production.

A number of the “Universal Actions” proposed as part of the SFS, such as on soil health planning, Integrated Pest Management and habitat maintenance, also echo our proposals for future support. For example, as set out in our Agricultural Reform Route Map, the requirements we are putting in place under the Whole Farm Plan include soil analysis, a biodiversity audit, and an Integrated Pest Management plan. These are intended to help farmers and crofters prepare for the fact that from 2026 at least half of all funding for farming and crofting will be targeted towards outcomes for biodiversity gain and climate mitigation and adaption.

Following our annual teacher workforce planning process, which included detailed statistical modelling, and advice from the Teacher Workforce Planning Advisory Group, we wrote to the Scottish Funding Council (SFC) in February 2025, with recommendations for Initial Teacher Education (ITE) intakes for the 2025-26 academic year.

Recommendations included a reduction in intakes to primary programmes, with further consideration to be given to the level of any further reductions for the 2026-27 academic year.

This advice to the SFC will assist in the setting of intakes to ITE programmes for individual higher education institutions. These will be shown in SFC’s final funding allocations for 2025-26, due to be published at the end of May 2025.

During the Roundtable meeting I held in Parliament on 4 February, I advised members of my intention to provide an update on the public’s response to the consultation as soon as possible. However, this will depend on the time required to review the considerable number of responses received.

The 12-week consultation period ended last month with over 1,400 responses received.

This feedback, which is now under active consideration by Transport Scotland, will help inform the Scottish Government’s final decision on how best to take forward improvements to the A96 whilst also balancing the demands of the challenging economic climate and the climate emergency.

Extensive research was undertaken on the impact of the first 30 minute reduction of the working week for Agenda for Change staff. This included its impact on maintaining system performance, meeting legislative requirements around safe staffing and the delivery of planned initiatives to support service recovery.

On review of this research it was clear that, to avoid unacceptable levels of risk to service resilience and patient safety, introducing the remaining hour on 1 April 2026 would be the most appropriate option. This also upholds the Scottish Government's commitment made in the 2023-24 Agenda for Change pay deal.

The Scottish Government does not hold data centrally on the numbers of people with transfusion-dependent thalassaemia or sickle cell disease.

The question of how many might be eligible for exagamglogene autotemcel treatment, if it were available, would be a matter for individual clinicians following all guidance on eligibility and any required testing to ascertain this.

Bursaries for independent schools are a matter for the proprietors of each institution. Scottish Government does not collect this information.

The Scottish Government encourages anyone to contact their GP or diabetes clinical team to discuss the use of Ozempic or any other medication as part of their treatment for type 2 diabetes. They will be best placed to recommend any medicines or treatments based on their own individual circumstances.

The Chief Pharmaceutical Officer is taking the issue of illegal online medicines seriously. She has met with the Medicines and Healthcare products Regulatory Agency (MHRA), Healthcare Improvement Scotland (HIS), Police Scotland and the General Pharmaceutical Council (GPhC) to discuss this.

The GPhC published updated guidance on 4 February 2025 regarding buying medicines safely online and Healthcare Improvement Scotland is considering how to improve the general awareness of these medicines, as well as establishing clear expectations for their safe and appropriate use within the independent healthcare sector.

The Chief Pharmaceutical Officer is also considering communications for healthcare professionals in Scotland on how to report known or suspected illicit prescribing of Ozempic.

The Scottish Government is committed to breaking down the barriers to higher education. To help towards achieving the widening access targets we are working with partners in the North-East of Scotland on a pilot to evaluate the impact of Free School Meal data sharing on university admissions. Partner organisations leading on the work are Aberdeen City Council, Aberdeenshire Council, Robert Gordon University and the University of Aberdeen.

Partners are responsible for their own data sharing arrangements, drawing on existing data sharing protocols they have in place. The Scottish Government continues to provide support where necessary in liaison with partner organisations.

We will provide evaluation of the pilot, due to take place later this year.