Chamber and committees

The Scottish Government have published and commissioned several research papers to inform the development of Scottish Income Tax policy, all of which have been shared with Ministers upon conclusion of the work.

HMRC has published three pieces of research reports commissioned by the Scottish Government:

1.Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019: Estimating Scottish taxpayer behaviour in response to Scottish Income Tax changes introduced in 2018 to 2019 - GOV.UK

2.Intra-UK migration of individuals between Scotland & rUK: movements in numbers and income: Intra-UK migration of individuals: movements in numbers and income - GOV.UK

3.Labour market participation and intra-UK cross-border migration of Scottish taxpayers: Labour market participation and intra-UK migration of taxpayers - GOV.UK

In December 2021, The Scottish Government also published its own evaluation of the 2018-19 reforms: Scottish Income Tax: 2018-19 policy evaluation - gov.scot/

The Tax Strategy reaffirms our commitment to evaluate the impacts of our tax policies. This includes enhancing the evidence base on the links between tax and economic competitiveness, and fully evaluating the impacts of the 2023-24 and 2024-25 changes to the Scottish Income Tax system.

The following table summarises VisitScotland’s paid media advertising spend in the UK and Republic of Ireland and international markets over the previous five financial years.

Sutherland Spaceport is a private sector project being delivered by the launch vehicle manufacturer Orbex. In December 2024, the company announced a pause in construction, to enable them to focus their initial launches from SaxaVord spaceport, with a view to return to developing Sutherland spaceport at a later date.

The Scottish Government maintain regular contact with the company, the UK Space Agency, and Highlands & Islands Enterprise as the relevant local economic development agency, to stay informed and address any pertinent issues.

The Scottish Government recognises the importance of whisky to our nation's tourism and hospitality sector, as well as the Scottish economy in general.

There were just over 2 million visits made to Scotch Whisky visitor centres in Scotland in 2022. This was the second highest number on record and more than double the number in 2021. The associated spend of these visits was £85 million in 2022. The Scotch Whisky industry employed around 1,200 people at Scotch Whisky visitor centres in 2022. (Source: Scotch Whisky Tourism Survey 2022).

The Scottish Government continues to do everything we can to support tourism and hospitality businesses to thrive.

Spirits distilleries looking to expand their visitor facilities can access funding through economic development agencies such as Highlands and Islands Enterprise (HIE). HIE provides a range of financial support to independent whisky distilleries for projects specifically focused on the development of visitor facilities, as well as increased production volumes. Recent examples include Deerness Distillery, Lerwick Distillery and Dunnet Bay Distillers.

The Scottish Government continues to engage with business organisations and leaders to discuss current challenges and solutions, while pressing the UK Government to help businesses and ensure sustainable development within the visitor economy.

The whisky tourism sector brings in huge numbers of visitors to some of our most rural communities. These visitors help support much needed jobs, both on the mainland and in our Island communities. In partnership with Scotland Food and Drink, VisitScotland has created an industry guide to help businesses share some of the world class products we have (such as whisky) through the creation of memorable tourism experiences. The guide encourages businesses to think about the opportunity quality food and drink experiences can provide, including visitors’ desire to learn more about the region behind the produce and the local culture and history that influences it.

At a regional level, VisitScotland works closely with key partners and stakeholders to develop regional/destination strategies and support the development of regional investments. VisitScotland works with individual businesses as it looks to develop new products and help them to identify opportunities linked to trends, marketing etc.

In 2024, VisitScotland ran several regional workshops throughout Scotland and plans to continue to deliver these in 2025. The aim of the workshops is for tourism businesses to reach new markets and encourage longer dwell time.

VisitScotland also works in partnership with local Direct Marketing Organisations, to encourage integrated food and drink experiences, whisky tasting and storytelling into broader tourism offerings. This helps to enrich the overall visitor experience and helps attract visitors to the region. The Scottish Government also supports and promotes Whisky Trails through its other economic development agencies. For instance, Highlands and Islands Enterprise (HIE) provided funding for the Hebridean Whisky Trail. HIE also supported an ambitious community-led distillery project ‘Cabrach Distillery’ with up to £0.5m funding towards the £5m development to create a new distillery in the most rural area of Moray, well known for its history in distilling. HIE’s funding will help with the refurbishment of the farm steadings. The new distillery hopes to attract thousands of new visitors to the area

VisitScotland supports and promotes whisky related tourism businesses across its activity including marketing (owned, earned and paid), industry support, travel trade engagement. VisitScotland weaves whisky imagery and content into its seasonal global marketing campaign activity including current activity with Expedia, TripAdvisor and SkyScanner. Whisky tourism experiences also feature across all VisitScotland’s owned channels – email marketing, website, social media etc. Through consumer PR activity, VisitScotland has generated 117 media articles globally with an inclusion of whisky from 1 April 2024 – 13 February 2025.

Whisky remains a key driver of visits, with 21% of visitors indicating that they visited a whisky distillery as part of their trip to Scotland.

The opening of a Scottish Government office in Warsaw is currently under review given ongoing budget pressures.

I refer the member to the answer to question S6W-34544 on 6 March 2025. 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

There are currently no plans to open an office in the Middle East.

We will continue to work closely with Scottish Development International (SDI) and its network of trade and investment offices around the world, which includes offices in Abu Dhabi and Dubai.

The Scottish Government spent £20,000 (excluding VAT) in 2024-25 for advice on a specification for a financial advisor to provide expertise and guidance to support an inaugural issuance. This remains the only external fees incurred to date. The civil service resource for this work is met through the DG Scottish Exchequer budget allocation.