Chamber and committees

A broad range of organisations from across marine sectors, including restoration and community groups, were invited to attend an introductory meeting about the marine and coastal restoration plan on 4 December. Initial thinking on the plan and its development process was presented, and organisations have been asked to confirm whether they would like to take part in the advisory group. Based on this we anticipate membership will be finalised in the new year.

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.

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.

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.

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:

There are no chalk streams in Scotland. The Scottish Government, therefore, does not hold information on the protection of chalk streams from pollution and damage.

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.

As is customary when Ministers are unable to attend, senior officials represent their nations. As such, Scotland was represented at the Council by Graeme Logan, Director of Learning.

Table 1 shows the number of properties liable for the Intermediate Property Rate by property class as at 1 October 2024. Table 2 shows the number of properties liable for the Intermediate Property Rate by council area as at 1 October 2024.

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, but may not necessarily accurately reflect the actual use of a property.

Figures are rounded to the nearest 10, and may not sum due to rounding.

Table 1: Number of properties liable for the Intermediate Property Rate, by property class

Source: Scottish Assessors’ Valuation Roll, as at 1 October 2024