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The statement of requirements for Project Neptune clearly states, “the likelihood would be that the final report and recommendations will be published by Scottish Government. It is imperative that the content remains confidential until the Scottish Parliament has been informed.” By signing the Project Neptune contract on 9 of March 2021, the consultant, Ernst and Young, have agreed to requirements as set in the statement of requirements.

The Subsidy Control implications of (a) merging CMAL and CalMac Ferries and (b) directly awarding public ferry contracts to an in-house operator will be considered in full as part of Ministers’ consideration of the issues.

The Scottish Government is continuing to work closely with the culture sector, to understand the impacts that the current cost crisis, and wider pressures, are having on the sector. Due to the dynamic situation we are still assessing multi-year settlements for core funded cultural organisations. For non-core funded cultural organisations Creative Scotland is working on a new approach to funding Regularly Funded Organisations as set out in their Future Funding Review.

All funded activity was authorised by the Scottish Government in line with the strategic aims and objectives of the Ecosystem Fund.

The Scottish Government has not made representations to the management at Liberty Steel Dalzell in Motherwell following the resignation of its parent company's auditors.

The appointment of auditors is an operational matter for the GFG parent company and the issue was raised in a recent Ministerial meeting at that level.

The Female Genital Mutilation (Protection and Guidance) (Scotland) Act 2020 was passed by the Scottish Parliament on 19 March 2020. The Crown Office and Procurator Fiscal Service have provided an update from their live system and confirm that there have been no charges prosecuted under the Prohibition of Female Genital Mutilation (Scotland) Act 2005 since that date.

The Scottish Government does not hold the information requested.

There are official figures available for businesses that have ceased trading during a given period. These figures do not represent a complete picture of business activity as only businesses that are registered for VAT and/or operate a PAYE scheme are included.

These figures, sourced from the Office for National Statistics Business Demography data, show that for Creative Industries in Scotland there were 1,810 businesses that ceased trading in 2019 and 2,170 in 2020 (Table 7.3 at Growth sector statistics - gov.scot (www.gov.scot) . Data for 2021 will be available in February 2023.

The Scottish Governments understands how deeply the cultural sector has been affected by rising energy costs and the cost of living crisis which have come just as they are beginning to recover from the pandemic.

The Scottish Government is meeting regularly with the sector to discuss these issues.

We recognise the significant role cultural organisations play in our lives and we are committed to the long term recovery of the sector.

Homes for Ukraine is the UK Government scheme and the Scottish Super Sponsor scheme works within it to offer an alternative route for displaced people from Ukraine to come to the UK.

The review convened a number of experts from across national and local government, academia and the third sector. It also took account of the perspectives and experiences of Ukrainians who participated in focus groups.

Findings from the review are being taking into consideration when developing the next steps to enhance our ability to provide appropriate and sustainable longer-term support to those who are here, as well as those who are still to travel. I will provide a statement to Parliament soon to update on the findings of the review.

The Scottish Government is taking forward a wide range of support for all bereaved people, including unpaid carers. This comprises our new Mind to Mind website set up in partnership with NHS Inform which includes a dedicated section on grief and bereavement with information and signposting; the Community Mental Health and Wellbeing Fund which includes a priority for people who are bereaved; funding for the Scottish Partnership for Palliative Care which develops resources and information to support people affected by bereavement, including Good Life, Good Death, Good Grief and End of Life Aid Skills for Everyone (EASE), a course which is available to anyone; and funding for CRUSE who support people affected by bereavement including specialist support to children, young people and their families.

Under the Carers (Scotland) Act, all unpaid carers have the right to a personalised plan to identify what is important to them which may include counselling and emotional support. Future needs for bereavement support can be considered as part of the process and any eligible needs for support must be met.

Local authorities must also have a carer information and advice service, usually delivered via local carer centres, to help unpaid carers access support in their area. This must include information and advice on counselling and bereavement support available to carers. In addition to information and advice services, many local carer centres provide their own counselling and support services which can include bereavement support.

We have invested an additional £20.4m for local carer support in 2022-23 via the local government settlement, bringing total investment in the Carers Act to £88.4m per year.