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Questions and Answers
Date answered:
26 November 2025
S6W-41833
To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion in its Scottish Budget 2026–27 recommendations paper that the business rate is at a 26-year high. The Scottish Government offers a competitive non-domestic rates regime delivering in 2025-26 the lowest property rate in the UK for the seventh year in a row, ensuring that over 95% of non-domestic properties continue to be liable for a lower property tax rate than anywhere else in the UK.The package of rates relief to support businesses and communities is worth an estimated £730 million in 2025-26, with nearly half of all non-domestic properties in Scotland paying no rates.
Questions and Answers
Date answered:
21 October 2025
S6W-40895
NHS boards were contacted on 10 January 2025 inviting feedback by 22 January on activities which could be delivered and supported by single-year funding of £4.5 million allocated on a non-recurring basis in the financial year 2025-26. A further opportunity to provide feedback was provided on 29 January with feedback invited by 4 February.To enable a case for multi-year funding to be considered, on 2 May NHS boards were requested to provide by 16 May an indicative multi-year proposal covering the financial years 2025-26, 2026-27 and 2027-28.
Questions and Answers
Date answered:
26 August 2025
S6W-39645
SCOTSS manages the Enhanced Tobacco Sales Enforcement Programme (ETSEP) in Scotland, which is a key component in the Scottish Government’s Tobacco and Vaping Framework, and helps ensure that young people’s access to harmful age-restricted products is minimised.In addition in 2025-26, the Scottish Government has made £300k available for transitional costs associated with the ban on SUVs, and to support recycling and responsible disposal of SUV’s seized by local authorities.The 2025-26 budget delivered record funding of over £15.1 billion for Local Government, a real terms increase of 5.5 per cent.
Last updated:
7 March 2023
BB20190401
(lodged 26 March 2019) The proposal was accompanied by a summary of consultation responses, which is accessible online via the website page referred to above.
Last updated:
9 November 2023
SG Culture in Communities
To meet all pressures and spending commitments within the investment pipeline, an additional £1.9 billion in 2024-25, £2.5 billion in 2025-26 and £2.8 billion in 2026-27 is required, against a funding envelope of a circa £5.9 billion.
Committee reports
Date published:
6 October 2025
Report on the Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2025
Following discussions between Scottish Parliament officials and Scottish Government officials, the instrument was withdrawn on 26 August 2025 and re-laid on 28 August 2025.
Committee reports
Date published:
30 September 2025
Net Zero, Energy and Transport Committee report on the Climate Change (Scotland) Act 2009 (Scottish Carbon Budgets) Amendment Regulations 2025 - Agriculture and land use
However, the other half of the emissions reduction involves a roughly 26 per cent reduction in livestock numbers by 2035 and a 36 per cent reduction by 2045.
Committee reports
Date published:
15 May 2025
Widening access to higher education inquiry - Part-time students
She said2Education, Children and Young People Committee. Official Report, 26 February 2025, Col 41. (n.d.) Retrieved from https://www.parliament.scot/api/sitecore/CustomMedia/OfficialReport?
Committee reports
Date published:
25 October 2024
Report on Environmental Standards Scotland's Investigation into Climate Change Delivery - Methodologies for reporting on Scope 3 emissions
This could lead to reducing spend becoming the focus of local authority action in response, which could mean "the quality that we seek through the Circular Economy (Scotland) Bill would be lost or would be deincentivised".iNet Zero, Energy and Transport Committee, Official Report, 8 October 2024, Col 26
Clare Wharmby provided a further example:
"Catering is...
Committee reports
Date published:
4 October 2024
Stage 1 report on the Climate Change (Emissions Reduction Targets) (Scotland) Bill - Financial Memorandum
The Cabinet Secretary undertook to write to the Committee with more detail on this issue.ivNet Zero, Energy and Transport Committee, Official Report, 17 September 2024, Col 41 A letter on the development of the climate change plan was received on 26 September.xiiLetter from the Acting Cabinet Secretary for Net Zero and Energy to the Committee on development of the climate change plan - 26 September 2024
In its conclusions the FPA Committee said:
"...the costs of adapting to a changing environment and taking action to meet Scotland’s statutory emissions targets to reach net-zero by 2045 will be significant.
