Chamber and committees

The Scottish Government has taken a progressive approach to the overall arrangements for Land and Buildings Transaction Tax, prioritising support for first-time buyers and home movers while raising vital revenue to support public services.

The Scottish Fiscal Commission has forecast that increasing the rate of the Additional Dwelling Supplement will raise an additional £32m in 2025-26. The Scottish Fiscal Commission assume that half of those Additional Dwelling Supplement transactions which do not proceed will be replaced by first-time buyer and home mover transactions in 2025-26 and that this will increase to three-quarters from 2026-27 onwards.

The priorities set out in the Tax Strategy will enable us to deliver tax policy which considers the whole tax system, informed by a programme of evidence, evaluation and engagement.

Wind turbine developments on Scottish Government owned land follow the standard processes detailed in Scotland’s planning regulations.

All deer culled on Scottish Government land are culled by shooting, which is undertaken by appropriately trained staff to ensure the highest standards of public safety and deer welfare and who adhere to the code of practice set by the Wild Deer Best Practice group.

There are two wind turbines located on land owned by Scottish Government. Both are located on the Isle of Barra. The total capacity is 930KW.

Scottish Government are committed to providing an additional £250 million over the current parliamentary term to reduce drug deaths and improve the lives of people who use drugs and alcohol.

The increase in funding of £2.5 million to the alcohol and drugs budget announced in the budget revision will allow us to go further and build on our National Mission on Drugs. £1 million of this will specifically support work by Aberlour to support women in the peri-natal period. This additional funding will allow more women and infants to receive the support they need during this crucial period. £1.5 million is for broader alcohol and drug services and will allow us to support even more people to achieve their own recovery. Details of how the additional 2025-26 funding will be invested will be communicated in due course.

The Scottish Government will continue to pursue effective deer management that will help secure our climate and nature objectives, on land owned by the Scottish Government and other land. This includes changes that are being made to deer legislation through the Natural Environment (Scotland) Bill, implementing recommendations of the Deer Working Group, and progressing deer management priorities set by the Strategic Deer Board.

The Scottish Government has been actively working to increase the number of wind turbines on land it owns. The vast majority of the land owned by Scottish Government is occupied by croft tenants. Third party lease negotiations require the support of the crofting tenants and approval by the Scottish Land Court before the development can proceed.

Scottish Government does not directly use any electricity generated by wind turbines on land it owns. We do not hold information on the amount of electricity supplied to the grid.

The Scottish Government has demonstrated its commitment to the culture sector across Scotland with an increase of £34m in 2025-26 to the culture budget. The largest part of this is an additional £20m for Creative Scotland to provide core funding through its Multi Year Funding programme. This is a foundational moment for culture and the arts in Scotland which means that more organisations than ever, in more parts of the country, will benefit from the stability of core funding. 251 organisations have been successful in securing support, up from 119 currently, and a further 13 organisations will join a development stream and have the possibility of joining the portfolio of funded organisations from 2026-27.

I recognise of course that those organisations that have not been successful in the Multi Year Funding process, such as Cumbernauld Theatre, and their communities will be deeply disappointed. While these funding decisions have been for Creative Scotland to take, I am reassured that the small number of unsuccessful applicants will all be offered bespoke support from Creative Scotland.

I would encourage the Cumbernauld Theatre to continue to engage with Creative Scotland to understand the basis of this decision and take up opportunities offered through the transition support that they will be eligible for.

Shona Robison: The Scottish Government respects the independence of Local Government and has no formal role in pay negotiations for non-teaching staff; these negotiations are undertaken through the Scottish Joint Council (SJC) which is a bilateral body formed of COSLA and recognised trade unions. The Scottish Government is a constituent member of the Scottish Negotiating Committee for Teachers (SNCT) which is a tripartite body alongside COSLA and recognised trade unions representing teachers.

The Scottish Government Public Sector Pay Policy for 2025-26 was published in December 2024 and sets out decisions taken by Scottish Ministers regarding pay for most public sector staff in Scotland. This policy is clear that, for Local Government employees, pay and other employment matters are delegated to local authorities. As such, the policy does not apply directly to Local Government and local authorities have flexibility to manage their own budgets and workforce accordingly. Like all employers, Local Government decisions on pay likely consider a range of factors including other public sector pay offers in Scotland and across the UK.

Scottish Ministers have been consistent in their recognition of the valuable contribution that Local Government workers make to delivering essential public services across the country and have worked constructively with Local Government to support a fair and sustainable pay position, including through providing additional funding where necessary. For example, the Scottish Government provided an additional £77.5 million for Local Government pay in 2024-25 and this has been baselined into the 2025-26 Local Government settlement. Similarly, the Scottish Government provided an additional £29 million to Local Government in 2024-25 to support the pay deal for teachers, with the full year cost of £43 million baselined.

Further, the Scottish Government supports local authorities to manage wider pay-related issues relating to delivery of shared priorities across both national and local spheres of government. For example, the draft 2025-26 Scottish Budget includes an additional £9.7 million for local authorities to deliver the Programme for Government commitment to increase the pay of Early Learning and Childcare workers in the private and third sectors delivering funded hours. Building on recurring investment of £16 million in 2024-25, this will ensure that staff delivering funded early learning and childcare are paid at least the Real Living Wage and demonstrates our commitment to the Fair Work agenda.