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Paragraph 4 of annex A on page 3, which starts with the words “While no new SOPOs or RoSHOs can be imposed”, ends with the words “the latest possible date for them to cease to have effect being 31 March 2028.”
Promotions can encourage people to buy things they don’t need, overlooking cheaper, healthier alternatives, or to buy more than they need in order to obtain a discount.
The first full NFI exercise was undertaken in 2004/5 and, in June 2016, Audit Scotland published its latest report covering 2014/15.1Audit Scotland. (2016, June).
The information that is currently available—as I said, it may all change—is that capital will be lowered in nominal terms in 2026-27 compared to 2025-26, which could amount to a 2.5 per cent real-terms cut.