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.