The Scottish Government relies on independent forecasts produced by the Scottish Fiscal Commission in arriving at policy decisions on Income Tax. These forecasts include the impact of any possible behaviour change that may result from policy decisions.

The impact of Income Tax policy decisions taken at the 2025-26 Scottish Budget on taxpayers and households is presented in the following publications:

• Scottish Income Tax Factsheet: Income Tax Policy Proposal: Scottish Budget 2025-26 - Scottish Income Tax 2025 to 2026: factsheet - gov.scot
• Distributional analysis of the Scottish Budget: Scottish Budget 2025 to 2026: distributional analysis of the Scottish Budget - gov.scot

Regarding consultation, in advance of the Scottish Budget, the Scottish Government conducts annual research on public attitudes to tax.

This research also includes information on where people find information on tax and their knowledge of the tax system. The information which has been collected is available online: https://www.gov.scot/publications/scottish-budget-2025-26-pre-budget-engagement-summary/pages/1/

This year, we also conducted a broad programme of business engagement on tax policy, used to inform the Tax Strategy, which gave businesses the opportunity to express their views regarding behavioural responses to Scottish Income Tax policy.

The Scottish Government did not allocate any separate direct funding for the launch of the MV Glen Rosa. All related costs and resource decisions were made independently by Ferguson Marine.

I am pleased to confirm the final Circular Economy and Waste Route Map has been published today. Link: https://www.gov.scot/isbn/9781836017974

The Route Map sets out an ambitious plan to deliver the priority actions to 2030 that will help us progress towards a circular economy and ensure we maximise the positive impact of the Circular Economy (Scotland) Act 2024 for communities across Scotland.

It is the product of extensive collaboration and engagement with the public, private and third sectors through two consultations since 2022, with consistently high levels of support for the proposals.

I want to thank all who have contributed to the Route Map’s development, including our delivery partners in businesses, local government, SEPA and Zero Waste Scotland. I look forward to working with them all to deliver the actions set out. The Route Map demonstrates the strength of support for Scotland’s transition to a circular economy and the importance of working together to reach our net zero and economic growth goals.

I am pleased to announce that the NHS Recovery Plan annual progress report for 2024 has been published today.

We remain committed to delivering on the actions set out in the NHS Recovery Plan, and this annual report sets out the significant progress we have made over the course of this year.

However, it is vital that we recognise, now more than ever, how much has changed since the Plan was first published. Many of the actions set out in the Plan have now been delivered, and where appropriate, as we continue to focus on supporting the ongoing recovery and reform of our health and social care services, alternative approaches to action delivery are underway.

With refreshed commitments as set out in the Scottish Government’s Programme for Government 2024-25, we will continue to align the NHS Recovery Plan progress with ongoing reform work and will continue to work closely with our partners across the health and social care system, Local Government and wider stakeholder partnerships to achieve this. https://www.gov.scot/isbn/9781836911579

The Scottish Ambulance Service (SAS) are currently reviewing its operational delivery model for SORT. The findings of the review will be discussed with the Scottish Government to ensure any changes in operational delivery meet with the expectations set out in the service level agreement, and that SAS is able to provide a safe and sustainable response to potentially hazardous and significant incidents.

We know that flooding in Scotland will become more frequent and more severe in the decades ahead. As our biggest climate adaptation challenge, we need to do all we can to be prepared for this. That is why today we will publish Scotland’s first Flood Resilience Strategy. Part of our Scottish National Adaptation Plan 2024-2029, this strategy will help us meet this challenge and support the changes we need to make over the long-term to make our communities more flood resilient.

The National Mission annual report finance sections aim to provide greater transparency of National Mission funding, including rehabilitation services. The reports for financial years 2021-22, 2022-23 and 2023-24 are available at:

The Scottish Government welcomes the significant investment being made in the redevelopment of Hunterston marine yard to create a renewables hub, which it is anticipated could support thousands of jobs for the local community.

Peel Ports suggest that the site will be capable of hosting critical infrastructure, manufacturing, and fabrication facilities for the deployment of offshore wind. These will have the potential to boost local, regional, and national economies, creating employment opportunities in the local area and supporting local businesses.

The Scottish Government’s investment of up to £500m over five years to anchor our offshore wind supply chain in Scotland, is expected to leverage additional private investment of £1.5 billion in the infrastructure and manufacturing facilities critical to growing the sector.

Officials will continue to work closely with Peel Ports on the company’s plans for investment to maximise the benefits for the local region.

We want everyone living with ME/CFS in Scotland to be able to access the best possible care and support. That is why the Budget includes a new investment of £4.5 million to deliver specialist support for ME/CFS, Long Covid and other similar conditions. We have commenced early work to determine how this funding should be allocated.

Although the Scottish Government does not hold any specific information, there is potential for coal purchased online from solid fuel merchants based in Scotland to be transported to England.

Individual merchants are responsible for making clear to their customers the legal restrictions around the supply and use of coal in England.