Chamber and committees

The Scottish Government and SEPA meet regularly to discuss policy and governance matters. Although the Scottish Government has been acutely aware of SEPA’s change plans for their call centre, this is an operational matter for SEPA.

SEPA has not raised any emerging risk, or issue with significant implications, for it's operation or governance with regards to changes to the 24-hour call centre.

We understand decisions around the call centre align with SEPA’s wider plans for organisational transformation and Public Sector Reform.

The Scottish Public Finance Manual (SPFM) sets out the appraisal framework for proportionately securing best value and value for money. Scottish Transport Appraisal Guidance is designed to comply with the SPFM and forms the first stage of the Business Case process. The current version of the guidance was published in January 2022, following engagement with the user base comprising Regional Transport Partnerships, Local Authorities, Academia and Consultancies.

The Scottish Government is committed to enabling proportionate and efficient appraisal and is working to ensure the business case process is progressed as quickly as possible, whilst also ensuring the requirements of SPFM are met.

A regular topic raised by the user base is for ‘more proportionality’. In response to this feedback, Transport Scotland encourages the use of a ‘risk-based’ approach to appraisal to focus resources on those aspects which are most important to decision making.

Additional options being explored to encourage proportionate appraisal include training courses, more frequent user group meetings and the publication of existing work to demonstrate good practice.

All homes and businesses across Scotland should be able to access, as a minimum, a superfast broadband connection through commercially available or publicly subsidised terrestrial or non-terrestrial services. This includes fixed broadband services such as full fibre and fixed wireless products, as well as 4G mobile and satellite solutions. The R100 Scottish Broadband Voucher Scheme is available to support residents and business owners who cannot currently access, or are not in plans to receive, a fixed superfast broadband service. If there are issues pertaining to specific premises, please do highlight these to the R100 Team through our website at https://digitalconnectivity.campaign.gov.scot/.

When registering to deliver services through the R100 Scottish Broadband Voucher Scheme, suppliers are asked to provide evidence that they have already connected properties commercially. For Shetland, there are a number of registered suppliers who indicated that they were active in Shetland – Openreach, Converged Communication Solutions Ltd, Shetland Broadband LLP, Scotnet and BRDY. Shetland Broadband have already delivered connections using a fixed wireless solution, as have BRDY, using a satellite-based solution.

The Draft 2025-26 Budget invests in the long-term prosperity of Scotland’s people, places and businesses.

All valid claims under Part 1 of The Land Compensation (Scotland) Act 1973 submitted to Transport Scotland in respect of the Queensferry Crossing have been passed to the Valuation Office Agency to negotiate the level of compensation due with the claimants’ appointed agents. As soon as Transport Scotland receive the reports from the Valuation Office Agency, payments will be forthcoming as has already been done in a number of cases.

I refer the member to the answer to question S6W-31641 on 5 December 2024. 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

The Scottish Government’s Reaching 100% (R100) programme is delivered through three key strands of activity – the over £600 million R100 contracts (North, Central and South), the R100 Scottish Broadband Voucher Scheme (R100 SBVS) and continued commercial coverage which includes emerging technologies such as Low Earth Orbit (LEO) satellite connections.

Our address checker at www.scotlandsuperfast.com shows the most recent digital connectivity plans and timescales for residential and business properties across Scotland that are scheduled to receive an improved broadband connection via the R100 contracts. It is not possible to show digital connectivity timescales for the R100 SBVS as this is a demand-led scheme, which means it is up to eligible property owners or residents to decide whether they wish to secure a connection in this way.

As outlined in Table 4.12 of the Scottish Budget, on a like with like basis, the Local Government Settlement will be £15,035.2 million following the conclusion of the Spring Budget Revision 2025-26 compared with £14,027.1 million following the conclusion of the Spring Budget Revision 2024-25. It is therefore estimated that the difference in local government funding provided in 2024-25 and 2025-26 will be £1,008.1 million.

As with all previous years, any unanticipated transfers in year will also be given effect at the relevant budget revision and processed in the Local Government Finance Order 2026-27.

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.