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This section sets out that Scottish Ministers may by regulations establish processes whereby an individual may apply for approval to provide or supervise the provision of non-surgical procedures in Scotland, to which section 26 of the 2020 UKIMA Act applies.
During evidence, the AGS recognised the risk in future years that private sector auditor firms may not bid to carry out public sector audits due to relatively low margins for this work as “a very live issue for us as we move into the next phase of public audit”.
I caution against international comparisons, because the SME sector in Germany is very different from that in Scotland and the UK, which may or may not explain the discrepancy.
Official Report, Constitution, Europe, External Affairs and Culture Committee meeting, 29 May 2025. Retrieved from https://www.parliament.scot/chamber-and-committees/official-report/search-what-was-said-in-parliament/CEEAC-29-05-2025?
Speaking about the regulations more broadly, Carers Scotland acknowledge the opportunity the regulations offer to reach more people—
We will have positive information around the new payment for carers so, inevitably, those who may not have claimed before may come forward and claim.