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Ministerial engagements, including overseas travel by Ministers, comprising destination and cost are routinely and proactively published. This includes the First Minister's trip to the United States of America and is available at Ministerial engagements, travel and gifts - gov.scot (www.gov.scot) .

I can confirm that the total spent to date on the A96 Corridor Review is £2,121,858.42.

There are no plans for setting geographic limits on the concentration of wind farms. The Revised Draft National Planning Framework 4 (NPF4) was laid in the Scottish Parliament on 8 November 2022 and is the product of extensive engagement and collaboration.

NPF4 will be a significant step forward towards achieving a net zero Scotland. The revised energy policy supports renewable energy projects in principle, setting out that the only areas where wind energy is not supported are in National Parks and National Scenic Areas. Each individual development proposal will be subject to an assessment of its impacts on a case by case basis. Criteria for assessing proposals are included in policy and the impacts on communities, nature and other receptors remain important considerations in the decision-making process.

Transport Scotland are conducting a transparent evidence – based review of the A96 corridor which will report by the end of this year.

The former First Minister, Alex Salmond, met with Hinduja Global Solutions on 12 October 2010 in New Delhi and the Deputy First Minister met with the company in Bangalore on 28 November 2018.

On 9 February 2016, the former Minister for Youth and Women's Employment, Annabelle Ewing MSP, visited the company’s Selkirk office; the former Minister for Business Fair Work and Skills, Jamie Hepburn MSP visited the Selkirk office on 18 October 2018; and the Deputy First Minister visited the Selkirk office on 12 February 2019.

The First Minister met with Hinduja Global Solutions at the City of London Corporation and Scotland Finance and Investment Partnership Dinner held at Mansion House in London on 19 April 2022.

The Scottish Government does not have policy control over VAT rates or VAT exemptions. This is a fully reserved policy.

In a letter of 22 October 2021, the Cabinet Secretary for Finance, Kate Forbes, and the Cabinet Secretary for Economy, Fair Work and Culture, Fiona Hyslop, jointly called on the UK Government to reverse their decision to end VAT-free shopping following EU Exit. The letter called on the UK Government to introduce a VAT-free shopping scheme for EU and non-EU visitors to the UK.

The UK Government, as part of their ‘Mini Budget’ on 23 September 2022 announced the introduction of a new digital VAT-free shopping scheme. This however was scrapped as part of the reversal by the Chancellor Jeremy Hunt.

The Scottish Government’s position remains that the restoration of VAT-free shopping for all overseas visitors to the UK would help support Scotland’s retail sector.

The new rules put Scottish and UK-wide businesses at a disadvantage when compared to other European destinations who continue to operate VAT refund schemes.

Ultimately, the Scottish Government believes that all tax powers should be devolved to the Scottish Parliament so that we can provide the support that Scottish retailers and tourism businesses need.

This information is not held centrally by Scottish Government but Scottish Fire and Rescue Service staff absence information is publicly available on the website SFRS under their People Committee meeting papers.

South of Scotland Enterprise (SOSE), the Scottish Government’s dedicated economic agency for the South of Scotland, has had the most recent discussions with Hinduja Global Solutions about its fair work practices, including wages and terms and conditions. These discussions formed part of the work to secure a SOSE grant to support the creation of up to 250 jobs.

SOSE advised in discussions with Hinduja Global Solutions that organisations supported through grant funding would be committing to adopting Fair Work First in the delivery of projects which are funded by SOSE. The terms of grant award included such reference of committing to working on becoming a Fair Work employer, plus working towards achieving the Fair Work First criteria including:

• appropriate channels for effective voice, such as trade union recognition.
• investment in workforce development.
• no inappropriate use of zero hours contracts.
• action to tackle the gender pay gap and create a more diverse and inclusive workplace.
• payment of the real Living Wage.
• offering flexible and family friendly working practices for all workers from day one of their employment; and
• opposing the use of fire and rehire practices.

Hinduja Global Solutions is also required to work with SOSE, Skills Development Scotland, education and training organisations and/or institutions to recruit “disadvantaged workers” and long-term youth unemployed, and from areas of multiple deprivation.

Prior to the formation of SOSE, Scottish Enterprise (SE) worked with Hinduja Global Solutions to support new inward investment opportunities, and as with all companies it works with, SE encouraged progressive working practices in its discussions with the company.

The last time Scottish Ministers met with representatives of Stop Climate Chaos Scotland was on the 28 April 2022 when they attended a civil society roundtable on climate, which I chaired, during the Resource Spending Review.

The Scottish Government has allocated £64 million by council area as part of our Area Based Schemes for 2022-23. Details of the grant allocations and outturns for each council as part of our Area Based Schemes programme since 2013 are published on the Scottish Government website.

Area Based Schemes: allocation per local authority - gov.scot (www.gov.scot)

The majority of local schemes aim to deliver external wall insulation but numbers of measures delivered reflects individual retrofit assessments of properties. These are reported by councils and published on the Scottish Government website.

Area Based Schemes: annual final measures reports - gov.scot (www.gov.scot)

Funding for national schemes, such as the Warmer Homes Scotland service, is not allocated by council area but reflects numbers of successful applications by householders or organisations. The Scottish Government will publish further details about the number of measures delivered by each scheme as part of wider annual reporting at national level.