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Scottish Income Tax is forecast to raise a record £20.5 billion in 2025-26 with the latest SFC forecast showing a positive contribution to the 2025-26 Scottish Budget of £616 million. This is additional revenue raised to support our investment in public services.

Scotland’s tax base continues to grow strongly, with the SFC forecasting higher average earnings growth in Scotland over the next five years compared to the OBR’s outlook for the UK.

The following table shows the Social Security Assistance final outturn for each financial year since 2018, when the Scottish Government began to deliver devolved Social Security benefits, split by category.

The Scottish Government invited the OECD to assess the implementation of Curriculum for Excellence (CfE) in primary and secondary schools in 2020. The OECD report Scotland’s Curriculum for Excellence - Into the Future endorsed CfE as the right approach for Scottish education and made a number of recommendations for further improvement. Education Scotland are now taking forward the Curriculum Improvement Cycle to ensure Scotland’s curriculum remains forward looking and supports high quality teaching and learning, with Numeracy and Mathematics and Literacy and English the first curricular areas to be reviewed.

We continue monitoring literacy and numeracy levels through the Achievement of Curriculum for Excellence (CfE) levels which are published annually and present proportions of pupils from P1, P4, P7 and S3 pupils who have achieved the expected CfE Levels in Reading, Writing, Listening & Talking, Literacy and Numeracy. The latest data available (2023-24) shows record levels of literacy and numeracy by primary (P1, P4 and P7) and secondary (S3) pupils.

In Literacy, the proportion of pupils achieving their expected CfE level are at their highest ever level in both primary (74%) and secondary schools (88%). In Numeracy, 80% of primary and 90% of secondary pupils achieved the expected CfE levels.

We will continue to expand the data and evidence available to the system, by joining the next cycle of PIRLS (Progress in International Reading Literacy Study) in 2026 and TIMSS (Trends in International Mathematics and Science Study) in 2027, while continuing to participate in PISA (Programme for International Student Assessment) this year.

The Scottish Government has no formal role in Local Government pay negotiations, although we recognise workers’ desire for an agreement to be reached between COSLA – as the employer – and trade unions as soon as possible. I have engaged closely with Cllr Katie Hagmann, COSLA’s Resources Spokesperson, to agree additional support available from the Scottish Government. This allowed COSLA to make a fair and affordable multi-year offer on 12 June which will now be considered by members of all three SJC unions.

Contingency planning in the event of industrial action is a matter for individual local authorities.

In previous years, the Scottish Government has worked collaboratively with Local Government when needed to act in order to prevent industrial action.

Local authorities have responsibility for the delivery of education, which includes ensuring all employees receive adequate training.

In August, we published our action plan on relationships and behaviour in schools, jointly with COSLA. This includes a specific action on empowering staff through provision of relevant professional learning to support relationships and behaviour approaches and practice and to respond to emerging trends in behaviour.

Our Behaviour in Scottish Schools Research (BISSR) 2023 highlighted a number of barriers faced by support staff in accessing training. Support staff themselves requested appropriate training in order to support them in their roles. To further support school staff, as part of our response to BISSR we provided £900,000 for local councils to aid training of support staff respond to the new challenges in our schools, post-Covid.

Education Scotland has a national professional learning framework to help pupil support staff access and engage in their own professional development. This includes a range of professional learning relating to relationships and behaviour in schools. The national framework can be accessed at Pupil support staff framework | Self-directed professional learning | Professional Learning | Education Scotland. A Pupil Support Staff induction resource will also be published for the next academic session, aligned with the PSS professional learning framework.

Education Scotland’s Inclusion, Wellbeing and Equalities professional learning framework offers a range of resources to support relational approaches at the Informed level of the Relationships theme. The learning can be accessed at Inclusion, wellbeing and equalities framework | Leading professional learning | Professional Learning | Education Scotland.

The Fostering a positive, inclusive and safe school environment guidance was published on 17 June.

This non-statutory guidance aims to support schools to foster a positive, inclusive and safe school environment through their approaches to positive relationships and behaviour. In particular, it provides clarity to all members of a school community – staff, parents and children and young people – on the use of consequences as part of relationships and behaviour policies.

We have also published new guidance for local authorities and schools on using risk assessment processes to mitigate or minimise violent, aggressive and dangerous behaviours exhibited by children and young people at school.

VAT is a reserved matter and outwith the responsibility of the Scottish Government. This includes decisions on the interaction between VAT and the visitor levy. The Visitor Levy (Scotland) Act allows for local authorities to make the levy not payable by accommodation which has an annual turnover below the VAT threshold. This in effect, exempts small businesses from the visitor levy.

The Scottish Government engages regularly with Police Scotland on matters of relevant and shared interest, including preventing and tackling hate crime in Scotland.

Annual bulletins containing accredited official statistics and information on the number of crimes and offences recorded by the police in Scotland are published by the Scottish Government. Recorded Crime in Scotland, 2023-24 shows that the number of sexual crimes recorded by the police in Scotland decreased by 1% between 2022-23 and 2023-24, from 14,602 to 14,484.

That bulletin is clear that whilst there has been a small decrease in the last year, sexual crime has increased significantly since 2010-11. Over the last decade we have seen an increase in confidence to report incidents of sexual crime, in part reflecting a greater awareness and understanding of the issues among society as well as a move towards a more trauma informed and person-centred justice system.

We recognise that multiple factors lie behind the longer term trend of increasing reporting of sexual crime. Our action to tackle sexual offending includes increasing confidence in the justice system so more victims come forward, improving support for victims, modernising the law on sexual offences and investing a record £1.64 billion for policing this year. We continue to take robust action to tackle sexual offending through the Equally Safe Strategy – focusing on prevention, improving our laws, and encouraging more victims to come forward.

We recognise the key role that advocacy services can play in helping and supporting victims through the justice process. That is why the Scottish Government will provide over £32m to 23 organisations between 2025-2027, including £12m for specialist advocacy support, as part of its Victims Centred Approach Fund. In addition, the Victims, Witnesses, and Justice Reform (Scotland) Bill includes new proposals such as the establishment of a sexual offences court which aims to improve the effectiveness and efficiency of our system at holding perpetrators to account whilst improving the experiences of victims and witnesses.