Chamber and committees

Ministers are carefully considering the Scottish Natural Heritage report Beavers in Scotland and listening to the views of a range of stakeholders. A decision on the future of beavers in Scotland will be made in due course and the Scottish Government will respond to the report at that time.

Independent Living Fund (ILF) Scotland is the new organisation established by ministers to administer the ILF in Scotland, from 1 July 2015.

The Scottish Government consultation on the future use of resources devolved following the UK Government's decision to close the Independent Living Fund closed on 1 November 2013.

The criteria for allocation of the Independent Living fund (ILF) are set out in the ILF Scotland awards policies, available on their website: http://www.independentlivingfund.scot/ilf-scotland-policies/.

Scottish Ministers have responsibility for the management and conservation of a number of historic properties, including Dumbarton Castle. The functions relating to the care, conservation and management of the properties in care and collections associated with them have been delegated to Historic Environment Scotland (HES) under Sections 3 and 8 of the Historic Environment Scotland Act 2014 in two schemes of delegation.

To support the implementation of the schemes, HES will develop and publish a range of principles, policies and standards that will govern what they do. HES have developed a condition monitoring system for the properties in care and established a baseline condition report, which is available on its website. These will inform plans for strategic investment across the properties in care through the asset management plan, which is being developed and is due to be published in 2016.

The Chief Executive of HES has informed me that plans to invest in Dumbarton Castle over the next five years are being developed. All spending is subject to a variety of factors including income generated by tourism and the outcome of the spending review, which will be published on 16 December 2015.

Dumbarton Castle is a property in the care of the Scottish Ministers (PiC). The conservation, operation and management of the PiCs is now delegated to Historic Environment Scotland following its assumption of the functions of Historic Scotland and The Royal Commission on the Ancient and Historical Monuments of Scotland on 1 October 2015.

The Chief Executive of Historic Environment Scotland has informed me that total financial support for restoration and preservation of Dumbarton Castle in each of the last seven years is as follows:

The financial support is split between the annual direct running costs of the dedicated masonry conservation unit based at Dumbarton; the annual on-going conservation and maintenance costs; and project costs for specific elements of work within the castle. This includes external masonry repairs to the Guardhouse; roof repairs to the Governor’s House; structural stabilisation of the French prison; consolidation of the west face of the King George Battery; rock scaling works; and handrail and drainage improvements.

Dumbarton Castle is a property in the care of the Scottish Ministers (PiC). The conservation, operation and management of the PiCs is now delegated to Historic Environment Scotland following its assumption of the functions of Historic Scotland and The Royal Commission on the Ancient and Historical Monuments of Scotland on 1 October 2015.

The Chief Executive of Historic Environment Scotland has informed me that good progress is being made with the current works to conserve the exterior of the Governor’s House and masonry works to the external elevations are on programme.

The scaffold will be removed in sections as the works are completed. It is estimated that this will be between December 2015 and December 2016.

The Scottish Government participates in the Office for Budget Responsibility's (OBR) devolved taxes forecast challenge meetings ahead of each UK fiscal event.

The OBR updated its estimate of the effect of forestalling in relation to the introduction of Land and Buildings Transaction Tax in the Devolved Taxes Forecast published on 25 November 2015, which is available at:

http://budgetresponsibility.org.uk/wordpress/docs/Devolved-taxes-forecast.pdf

The Scottish Government had no responsibility for the operation of Stamp Duty Land Tax in Scotland, which was reserved to the UK Government.

HM Revenue and Customs (HMRC) publishes annual UK stamp tax statistics, which include data on Scottish receipts. Publications covering the period 2012-15 are available at:

https://www.gov.uk/government/statistics/uk-stamp-tax-statistics. HMRC also publishes monthly summaries of UK tax and NIC receipts. The most recent publication is available at: https://www.gov.uk/government/statistics/hmrc-tax-and-nics-receipts-for-the-uk.

Revenues from Land and Buildings Transaction Tax remain on track and in line with the Scottish Government expectations.

The Scottish Fiscal Commission submitted a monthly breakdown of the Scottish Government's 2015-16 residential revenue forecast for Land and Buildings Transaction Tax to the Scottish Parliament Finance Committee on 24 November 2015. This seasonally adjusted in-year profile does not take account of forestalling impacts.

The Scottish Fiscal Commission's paper is available at:

http://www.scottish.parliament.uk/S4_FinanceCommittee/General%20Documents/Further_submission_from_SFC_Outturns_vs_forecast.pdf