Chamber and committees

Table 1 presents the expected gross income from the Higher Property Rate (HPR), after the application of the revaluation Transitional Relief (TR), in 2023-24. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.

This table based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest £1,000.

Table 1: Estimated gross income from HPR after revaluation transitional relief in 2023-24 by property class

Table 1 presents the number of properties expected to be removed from the higher property rate (HPR) due to the increase of the rateable value threshold to £100,000, before any reliefs are applied. This is broken down by property class, as the Scottish Government does not hold property-level data on industry sectors. Property class is a classification used by Scottish Assessors to describe the type of property, and does not necessarily accurately reflect the use of a property.

This table based on an imputed Valuation Roll based on an incomplete draft Valuation Roll, as used by the Scottish Fiscal Commission in Scotland’s Economic and Fiscal Forecasts December 2022, and figures are therefore subject to change.

Figures in this table are rounded to the nearest 10, with values greater than zero but lower than five displayed as ‘[low]’.

Table 1: Number of properties removed from HPR in 2023-24 due to the threshold increase, by property class

The Scottish Government has backed Scotland’s economic recovery with more than £4.7 billion in direct business support since March 2020. This included 100% retail, hospitality, leisure (RHL) and aviation relief in both 2020-21 and 2021-22 uncapped, and 50% RHL relief in 2022-23 capped at £27,500, which expired on 30 June 2022.

We recognise the difficult economic climate and this is why the Scottish Budget 2023-24, announced on 15 December, included a freeze in the poundage – the number one ask of 18 business organisations, and delivering the lowest poundage in the UK for the fifth year in a row. It also proposed a package of reliefs worth £744m including the UK's most generous small business rates relief.

We expect around half the properties in the retail, hospitality and leisure sectors to be eligible for 100% Small Business Bonus Scheme relief next year. Properties in these sectors may also be eligible for the transitional relief schemes set out in the Budget.

As at 1 July 2022, there were 114,880 properties in receipt of 100% Small Business Bonus Scheme (SBBS) relief and a further 1,140 properties that were in receipt of 100% rates relief as a result of a combined partial award of SBBS relief and another NDR relief – for a total 116,020 SBBS recipients that paid no rates. In 2023-24, due to changes to Rateable Values as a result of the 2023 revaluation and changes to the SBBS relief thresholds announced at the Draft Budget 2023-24, it is estimated that around 106,000 properties will receive 100% relief through SBBS, either solely through SBBS relief or through SBBS relief combined with another NDR relief.

This estimate is based on modelling that underpinned the costing of SBBS relief in Scottish Fiscal Commission’s (SFC) Economic and Fiscal Forecasts December 2022. As noted by the SFC, rateable values were projected and based on an incomplete draft Valuation Roll, and are therefore subject to change.

Perinatal and infant mental health is a key priority for the Scottish Government and the continued development and implementation of perinatal and infant mental health services across all sectors will continue to be supported. A Delivery/Implementation Group is currently being planned to build upon the successes of the Perinatal and Infant Mental Health Programme Board from April 2023.

The Third Sector play a key role in access to perinatal mental health support and has been pivotal in delivering the programme to date, including as members of the Programme Board. Third Sector organisations will continue to play a key role in the next iteration of the strategic oversight of perinatal and infant mental health across Scotland.

The cap on claims for the Mother and Baby Unit Family Fund is currently being reviewed, in line with feedback received from the consultation analysis. Both Scottish Mother and Baby Units are aware of this and until the review is complete, the £500 cap can be waived on a case by case basis, subject to local judgement.

n September 2021, the Scottish Government published the National Neurodevelopmental Specification for Children and Young People which sets out seven standards for service providers to ensure that children and young people, who have neurodevelopmental profiles with support needs, receive the support that they require. The Neurodevelopmental Specification is purposefully inclusive and includes support for those with autism spectrum disorder (ASD) and attention deficit hyperactivity disorder (ADHD), as such there is no separate guidance for ASD and ADHD.

A neurodevelopmental diagnosis is not required in order for a child or young person to receive support that meets their needs. For many children and young people, such support is likely to be community or school based, and should be quickly and easily accessible.

To support implementation of the Neurodevelopmental Specification, we have provided funding to NHS Boards to build capacity to provide access to specialist neurodevelopmental professionals.

In March 2022, funding was also provided to allow five local areas to take forward Tests of Change on the implementation of the Neurodevelopmental Service Specification, specifically to test and implement aspects of the Standards and Principles of Care outlined in the Specification. Learning and evidence will be shared from these Tests once concluded to support other local partners to implement the Specification successfully.

The standards outlined within the National Neurodevelopmental Specification will continue to be reviewed on a regular basis in light of any new research and recommendations made to Scottish Government, particularly in relation to learning emerging from the Neurodevelopmental Tests of Change.

The vast majority of funding available to councils is provided by means of a block grant from the Scottish Government. It is then the responsibility of individual local authorities to manage their own budgets and to allocate the total financial resources available to them, including on maintenance of local roads and bridges, on the basis of local needs and priorities, having first fulfilled their statutory obligations and the jointly agreed set of national and local priorities.

The Scottish Government has provided an additional £570 million to local government in 2023-24, however it is for locally elected representatives to manage the allocation of resources and the level of services that are delivered to their local communities.

We are supportive of community wealth building, and the opportunities it presents to act as a conduit for supporting our Net Zero ambitions, in particular supporting a just transition. The land and property pillar of community wealth building is particularly relevant to land reform, and is very much in line with both existing land reform mechanisms (such as the Community Right to Buy) and our proposals for the next Land Reform Bill.

Measures put forward for inclusion in the Bill include a requirement for owners of large-scale landholdings to prepare and publish Land Management Plans. In the consultation we propose that one of the purposes of these plans should be to show how the management of the landholding contributes to relevant land use, economic and community development priorities and opportunities, as set out in community plans, regional land use strategies, and national policy. Management plans could be used to identify areas of land suitable for disposal to local community organisations seeking to develop projects that will meet local needs. We sought views in the consultation on whether people agree that the Plans should provide information on developments/activities that will contribute to local and inclusive economic development or community wealth building.

We received over 540 responses to the consultation, and will consider views submitted on how management plans could contribute to community wealth building, as we develop the measures that will be included in the Bill. In addition, to support the development of legislation we have established a CWB Steering Group chaired by the Minister for Public Finance, Planning and Community Wealth. Representatives across the public, private and third sectors have been invited to provide ideas and insight as we develop legislative proposals. This includes consideration of issues linked to the use of land and property assets in both rural and urban areas.

The Bathing Waters (Scotland) Regulations 2008 enable Scottish Ministers to designate a bathing season in a period where they expect a large number of people to bathe at a designated bathing water. The definition of bathers, in this instance, is exclusive to paddlers and swimmers and does not cover other water users.

For all 87 designated bathing waters in Scotland the bathing season runs from 1 June to 15 September each year, in accordance with the traditional period of peak usage. In comparison with the 3.5 month bathing season in Scotland across Europe the season length varies from 2 months in Sweden to 6 months in Cypress.

The aim of the Bathing Waters Regulations is to minimise the risks to human health to swimmers and paddlers from bacteriological impacts whilst bathing. It would be disproportionately costly to monitor bathing waters outwith the current bathing water season when they are not regularly used by large numbers of bathers. General health advice on wild swimming is available from the UK Health Security Agency at https://www.gov.uk/government/publications/swim-healthy-leaflet/swim-healthy , which is also applicable to Scotland

The number of bathing waters in Scotland has increased since last year and now stands at 87, with 98% achieving the bathing water quality standards and more rated excellent than ever before.