We have heard directly from retail businesses advising that the impact of these changes are already being felt, and that the new rules put Scottish and UK-wide businesses at a disadvantage when compared to other European destinations who continue to operate VAT refund schemes.

Following the announcement of the changes to tax-free shopping on 11 September 2020, the then Cabinet Secretary for Economy, Fair Work and Culture, Fiona Hyslop, and I wrote a joint letter to the UK Chancellor opposing the proposed changes; especially at such a challenging time for businesses. No action was forthcoming from the UK Government, so on 20 December 2021 I sent a follow-up letter to the Chancellor of the Exchequer to reiterate the Scottish Government’s concerns on the matter, and request any data and analysis on the impact of these changes.

Scottish Government currently owns 1081 registered domains. 629 of them are currently “active” and 452 are currently “inactive”.

This total includes domain name variants which are commonly registered to protect a domain from malicious use, as well as domains for expired websites which are retained in order to redirect users to suitable alternatives.

We have defined “active” as a domain that has DNS configuration applied to it. Any domain that is currently parked with our Registrar Com Laude or has no DNS configuration has been defined as “inactive”.

On the 3rd of November, and in response to an increase in risk to poultry of highly pathogenic avian influenza linked with increasing numbers of wild birds testing positive for the disease, the Scottish Government, along with Defra, DAERA and the Welsh Government, acted swiftly to declare an Avian Influenza Prevention Zone (AIPZ) across the whole of the UK. This declaration legally required keepers to apply strict biosecurity measures in order to limit the spread of and eradicate the disease. These measures were further enhanced on 29 November, requiring all bird keepers to house their birds or otherwise keep them separate from wild birds.

When outbreaks of highly pathogenic avian influenza have been confirmed, such as those in Angus or Dumfries and Galloway, a 3 km Protection Zone and 10 km Surveillance Zone are declared around the infected premise. Within these zones, movement restrictions are applied on poultry, other captive birds, carcasses, eggs, and a range of poultry product and associated equipment, all aimed at halting the spread of the disease. A full epidemiological investigation is carried out in every case to identify the source of the virus and any potential onward transmission routes.

The Scottish Government continues to work closely with other UK administrations and its operational partners to put out communications to keepers ensuring they are aware of the risk and to promote compliance with the Avian Influenza prevention zone biosecurity measures. Whether keepers have just a few birds or thousands they must take action now to protect their birds from this highly infectious disease.

The Scottish Government does not collate or hold data on commercial 4G coverage across Scotland.

However, Ofcom provides this data as part of the interactive report they produce alongside their Connected Nations updates. Their latest published information, including local authority area breakdown, can be found at https://www.ofcom.org.uk/research-and-data/multi-sector-research/infrastructure-research/connected-nations-update-summer-2021/interactive-report .

The Scottish 4G Infill Programme is investing £28.75M to build up to 55 mobile masts designed to bring 4G connectivity to rural and island communities around Scotland. Updates are published on a regular basis at Scottish 4G infill programme: progress update - gov.scot (www.gov.scot).

In the areas specified, the current breakdown offurther masts planned is:

(a) Argyll and Bute (7) – Ardlussa, Brecklate, Carrine, Craighouse, Crinan, Lochbuie, Kilchoman

(b) Western Isles (2) – Baymore, Manish

(c) Highland (9) – Applecross Forest, Balmacara, Elgol, Inverchoran, Skerray, The Craigs, Inverie, Kenmore, Achosnich

(d) Orkney (1) – Rackwick

(e) Shetland (2) – Bruray, Ham

(f) Moray (0)

Natural flood management measures reduce, slow or otherwise manage flood waters across catchments and along the coast; they include salt marsh creation, wetland restoration, floodplain reconnection and woodland planting.

The Flood Risk Management (Scotland) Act 2009 recognises the important role of natural flood management and promotes and encourages the use of natural flood management techniques.

Natural flood management aims to reduce, but not necessarily replace, the need for traditional engineering, and is often used as part of a blended approach where natural flood management techniques are used alongside traditional engineering as part of a whole catchment approach.

The Scottish Government supports local authorities to take action to reduce the impacts of flooding through the flooding component of the general capital grant (currently £42m pa). 20% of this (£8.2m pa) is available for actions such as natural flood management. We have also increased the overall flooding budget by 70% from £210 to £360 million in the next 5 years. The distribution of this additional funding is currently under discussion with local authorities.

The Scottish Government is supporting the long term Eddleston Water research project which is developing an evidence base to improve our understanding of natural flood management . It shows that natural flood management can delay flood peaks, deliver multiple benefits and help mitigate climate change impacts.

We also recognise the important role natural features play in protecting the coastline from erosion and sea level rise. The Scottish Government funded Dynamic Coast 2 project helps us to identify where the greatest risks from coastal change erosion and sea level rise are, this decade and into the future. Output from this project indicates that natural coastal defences protect £14.5bn of assets.

Based on these research results we are taking an adaptive planning approach to building resilience to coastal change. We have introduced a new capital budget for £12m over 4 years for coastal change adaptation which will be available from 2022-23. Guidance on how to produce Coastal Change Adaptation Plans is also being developed to help local authorities.

This information is not collected nor held by the Scottish Government. This is a matter for the Scottish National Investment Bank who make independent decisions about which investments to make and what information to collect, monitor and publish about their investments.

There is no legislative or other provisions which specifies timescales within which inspections must take place. The HM Chief Inspector of Education agrees on an annual basis with the Cabinet Secretary for Education and Skills the scale and priorities of the inspection programme.

Schools are selected for inspection each year on a proportionate basis, using a sampling approach and predetermined set criteria rather than a cyclical approach. Therefore there is no set time between full inspections.

The criteria for selecting a school for inspection takes account of the context and characteristics of the school, the type of school, deprivation and balance across local authorities. Other factors include local circumstances as well as the length of time since the last inspection.

Education Scotland has strengthened its scrutiny functions and prior to COVID-19 had increased the number of school inspections carried out in each academic year. Routine inspections of early learning and childcare settings and schools have been paused since March 2020 as a result of the impact of COVID-19. On 3 December 2021, the HM Chief Inspector of Education announced that taking stakeholder views into account, along with the ongoing challenges settings and schools face dealing with COVID-19, HM Inspectors of Education will not resume routine early learning and childcare and school inspections in January 2022 as originally planned.

HM Inspectors of Education will continue to keep plans to resume the routine programme of inspections under review to changing circumstances linked to the pandemic.

This five-fold increase refers only to primary pupils and the proportion of pupils absent for over 50% of the time remains very small at 1% of all primary pupils. The wider context is that in 2020-21 over 41% of pupils had attendance rates over 95%. It should be further noted that 2020-21 daily management information are not directly comparable to the 2018-19 National Statistics due to differences in collection methods, quality assurance undertaken and COVID-19 related school closures in 2020-21.

To ensure schools and local authorities are able to best support pupils’ education the Government has committed almost £500m funding during 2020-21 and 2021-22 to support education recovery, and we continue to prioritise support for children and young people in the continued navigation of the pandemic. We are investing £260m to recruit additional teachers, including £20m for tutoring and mentoring to help children and families, along with £90 million to support local authorities in implementing protection measures to ensure schools are safe, open and welcoming.

We also delivered £25m in 2020-21 for over 72,000 devices and more than 14,000 connectivity packages have been distributed to learners across Scotland and we remain committed to ensuring every child has access to a device and connectivity by the end of this Parliament.

Furthermore, record investment of £215 million in the Scottish Attainment Challenge this year, including a £20 million Pupil Equity Funding premium, is providing additional support for children and young people who need it most.

With the support of £1 billion over this parliamentary term, the refreshed Scottish Attainment Challenge programme will support continued empowerment of school leaders through Pupil Equity Funding and a clearer and funded strategic role for all 32 local authorities. This will enable local authorities and schools to implement local, evidence based approaches to supporting children and young people impacted by poverty.

Estimated spend on the specified areas is detailed in the following table (this doesn't include the circa £3.5 billion of Social Security benefits which while devolved supports and supplements UK welfare benefits):-