Chamber and committees

The Scottish Government offers a competitive non-domestic rates regime delivering the lowest property rate in the UK for the seventh year in a row and ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK. The retail sector continues to be the largest beneficiary of the Small Business Bonus Scheme. That scheme remains the most generous scheme of its kind in the UK, and is part of our package of reliefs to support businesses and communities worth a forecast £733 million in 2025-26.

Tax policy decisions are made annually at budget in line with prevailing economic decisions and Government priorities.

Substantial progress has been made by building owners in taking forward the commissioning of Single Building Assessments for these buildings, making use of the financial support available from the Scottish Government. In a small number of cases where building owners/factors are yet to engage in the Single Open Call process we are strongly pressing them to do so and considering what further action may be required. We will publish further information in due course on this cohort of buildings.

All of the Single Building Assessments directly commissioned by the Scottish Government were returned by 31 August. A minority of these have yet to complete the final peer review stage of the process; this is expected to be concluded for all by 19 September.

The new hybrid working policy for core Scottish Government staff was developed following a lengthy period of consultation with the Council of Scottish Government Unions (CSGU). From the end of October 2025, staff in hybrid-compatible roles should aim to spend 40% of their contracted hours working in person – either in our workplaces, with stakeholders or in communities.

A full Equalities Impact Assessment (EQIA) has been completed for the new hybrid working policy for core Scottish Government staff in hybrid-compatible roles should aim to spend 40% of their contracted hours working in person either in our workplaces, with stakeholders or in communities.

The EQIA has been published on the Scottish Government’s intranet for all affected staff to access, and will continue to be reviewed.

Diversity and inclusion have been central to the Scottish Government’s approach: alongside working with, and formally consulting, recognised trade unions, officials engaged Scottish Government staff diversity networks, who also input to the EQIA.

I most recently met with the Scottish Trades Union Congress, and relevant member trade union representatives, to discuss a range of matters relating to the Tertiary Education and Training (Funding and Governance) (Scotland) Bill and skills reform programme on 24 July 2025.

The Education, Children and Young People Committee took evidence from trade union representatives on the Bill on 21 May 2025. The Scottish Government will carefully consider the Stage 1 report from the Committee and points made in the Stage 1 debate, as well as the views of unions and other stakeholders, before considering what, if any, amendments to lodge for consideration by the Committee or the Parliament.

The Minister, alongside the public bodies impacted by the changes set out in the Bill, remain committed to continued and meaningful engagement with trade unions as the Bill progresses.

The overall staffing of planning services is a matter for local authorities and it is up to them to decide how their resources are allocated based on their priorities. The Scottish Government does not dictate to authorities how much money should be allocated to planning services.

We have taken action to improve the financial resources available to planning authorities, introducing an annual inflation linked increase to planning fees with the fees increasing in line with inflation in December 2024 and most recently in June 2025, extended discretionary charging and introduced fees for appealing planning decisions to local review bodies and Scottish Ministers.

The National Planning Hub offers support to planning authorities when requested, including capacity and access to expertise. A priority area for the Hub’s assistance is on housing, to support authorities address the Housing Emergency.

Recognising the pressures in planning authorities, the planning actions in the Housing Emergency Action Plan are limited in their demands on them. They will be undertaken by Scottish Government and the National Planning Improvement Champion to support improvements to the planning system.

To support longer-term growth of the planning profession and reversing the decline in professional planners working in public authorities, we have recently appointed 17 new future planners to support their development and are providing 30 bursaries for post-graduate planning this year.

Scotland’s national rare and inherited conditions genomic test directory includes a range of testing to identify people at increased risk of inherited cancer syndromes including those linked to BRCA gene mutations and Lynch Syndrome.

Testing is designed to identify those at highest risk and, in many cases, is offered as cascade testing to the first-degree relatives of people diagnosed with inherited cancer syndromes.

We are committed to working with stakeholders across the NHS to raise awareness of the testing available and improve the coordination of care across Scotland, including signposting to risk-reducing surgery and surveillance procedures.

Every planning application must be determined on its own merits. When applying planning judgement all relevant policies and material considerations need to be weighed, following the requirements set by section 25 of the Town and Country Planning (Scotland) Act, 1997. As such, it would not be appropriate to set a target number for approval of individual applications. Nevertheless, the planning application approval rate has stayed consistently high for a number of years, with over 92% of applications approved in 2023-24.

A range of planning improvements have and are being progressed to support the housing emergency, including those in the Planning and the Housing Emergency Delivery Plan (November 2024), the Programme for Government (May 2025) and Housing Emergency Action Plan (September 2025). These build on the substantial reforms to legislation and national policy in recent years.

For example, and as committed in the Housing Emergency Action Plan, the Scottish Government issued a notification direction on 2 September to enable close monitoring of the implementation of national planning policy on housing, where a planning application is for 10 or more proposed new homes on land not allocated for housing. This activity will enable Ministerial intervention where required and inform whether further policy action is required.

We regularly engage with stakeholders, including planning authorities and industry representatives to monitor feedback on the impact of changes made through planning reforms.

We have taken action to improve the financial resources available to planning authorities, introducing an annual inflation linked increase to planning fees with those changes increasing fees in line with inflation in December 2024 and most recently in June 2025. We have extended the range of services for which an authority can introduce charges, to include the preparation of processing agreements and the preparation and delivery of Masterplan Consent Areas. In June 2025 we also introduced fees for appealing planning decisions to Local Review Bodies and Scottish Ministers, ensuring that these services can meet customers’ expectations.

In addition, the National Planning Hub is providing targeted support to planning authorities, including capacity and access to expertise, to help them to determine applications for housing projects and to progress their local development plans.