Individual policy teams within portfolios routinely allocate funding to local government to deliver our shared priorities. The intended allocations at the start of the financial year are set out in table 4.12 of the 2025-26 Scottish Budget, providing transparency to parliament. While the funding is included in the weekly revenue and monthly capital payments made to individual local authorities from the start of the financial year, the budget is formally processed at ABR and SBR – which are also published for transparency.

The Scottish Government’s intention in terms of funding available to local government is fully set out in the budget in the initial presentation, and given full effect as a technical increase to the general revenue or capital grants at ABR and SBR.

Further to the response to S6W–32031 of 18 December, the Scottish Government has taken a number of measures within the draft budget to reduce the cost of doing business in Scotland in 2025-26

Scotland’s Tax Strategy provides certainty and stability for taxpayers and businesses and sets out the intention not to introduce any new bands or increase the rates of Scottish Income Tax for the remainder of the parliamentary term. This helps businesses to plan and make investment decisions with confidence. The draft budget also prioritises capital investment in the foundations of our economy, including transport, digital connectivity, and delivering critical infrastructure, all of which support our businesses to thrive.

Local economies will be boosted by £62 million of regeneration funding alongside over £214 million through the City and Regional Growth Deals programme. This will deliver targeted investment in infrastructure, innovation and skills to unlock potential and stimulate growth in all parts of the country. Alongside this, increased investment in our planning system and local planning services, capacity, performance and resilience will ensure planning does all it can to drive the economy and improve certainty for business, reducing costs.

The Budget provides for direct support to business, through funding of over £321m for the enterprise agencies in 2025-26 to attract, start and support businesses across Scotland to grow. An additional, £15m Enterprise Package will be delivered in 2025-26 to expand support for female entrepreneurs, boost the economic impact of universities and fund the development of business clusters in advanced manufacturing and deeptech.

The budget freezes the Non-Domestic Rates Basic Property Rate at 49.8p (for properties with a rateable value up to and including £51,000), and is expected to save ratepayers £9 million next year. We are maintaining the Small Business Bonus Scheme, the most generous scheme of its kind in the UK, at the rates and thresholds introduced in 2023-24. Together, these measures will protect over 200,000 small properties, with an estimated half of properties in the Retail, Hospitality and Leisure sectors continuing to be eligible for 100% relief next year. The Intermediate Property Rate and Higher Property Rate have received inflationary increases (1.7%) however, this still ensures that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK. On top of these measures, a new 40% relief will be introduced for Hospitality premises in 2025-26,

To support tourism, culture and hospitality we will continue to offer 100% relief in 2025-26 for hospitality businesses located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas, capped at £110,000 per business. The new 40% relief for Hospitality premises includes Grassroots Music Venues with capacity up to 1,500, where the property is liable for the Basic Property Rate (rateable value up to and including £51,000) capped at £110,000 per business. The budget makes available up to an additional £2 million for VisitScotland, to work closely with partners to promote lesser-known destinations plus a £4 million capital revitalised Rural Tourism Infrastructure Fund (RTIF) to improve rural areas that face pressure on transport links and infrastructure.

For the retail sector we are providing up to £3 million to Police Scotland to work with the sector to target the unacceptable levels of crime on our high streets. Having committed to exploring the reintroduction of a Public Health Supplement for large retailers in advance of this budget, following exploratory discussions with stakeholders and taking into consideration cumulative burdens, including UK Government increases in employer national insurance contributions, there are no plans to introduce this at this time.

All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers

Other than Brussels, Scottish Government international network offices outside the UK are based in the corresponding British Embassy or High Commission. Scottish Government staff in these locations regularly engage with their UK Government counterparts, sharing information to ensure opportunities for collaboration are maximised and to avoid any risk of duplication. All our offices prepare business plans setting out priorities and activity for the year. Where possible we seek to collaborate around key Scottish events in the diplomatic calendar including Burns Night and St Andrew’s Day. Similarly, our teams based in Scotland regularly engage with the FCDO’s devolution unit and with various operational teams and governance structures to ensure a good flow of information.

Proposed adjustments will enable a redeployment of some ScotRail staff to provide more and better assistance for passengers. Passenger assistance services will remain available across ScotRail as they are now and all ScotRail services are specified to convey a member of staff on-board to assist passengers.

ScotRail stations will continue to offer access to assets as they do at present. Facilities and toilets used by the public in most cases will remain open even when ticket office desks are shut. Additionally, help with ticket selection is now available at help points at stations. This help is available whenever the station is open, which is longer than current ticket offices opening times.

ScotRail does not impose penalty fares.

The Scottish Government’s role is to set the strategic policy for the NHS in Scotland and provide core funding to NHS boards. NHS boards have responsibility for deciding how to use this core funding to deliver services locally based on the needs of the people in their area. Details on how funding has been used specifically for the assessment and treatment of chronic pain can be requested from NHS Boards.

I refer the member to the answer to the question S6W-32572 on 9 January 2025. All answers to written Parliamentary Questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers

Electrification work is delivered by Network Rail, which works with ScotRail and other train operators to take various steps in order to reduce disruption to passengers. The optimal approach to reduce disruption varies from scheme to scheme and, wherever possible work is conducted when no trains are planned to run.

Rail services make a significant positive contribution to Scotland’s economy and communities. The provision of rail services is also a requirement under railways legislation.

Transport Scotland is working closely with Scottish Rail Holdings, who is responsible for overseeing ScotRail, to ensure that ScotRail services are delivered efficiently. This includes discussions on the regular monitoring of trends in ScotRail financial performance and delivery.

The level of subsidy and ScotRail revenue for the current year will be published in Transport Scotland and ScotRail accounts.

All of ScotRail and Caledonian Sleeper carriages are leased from private sector companies. The locomotives for Caledonian Sleeper trains are provided and operated by GB Railfreight Ltd. The cost of these leases and service provision is funded by passenger revenue and the Scottish Government subsidy.