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We are continuing to give the SAWC reports on remote control static pulse devices and other aversive training devices careful consideration, along with the findings of our review into whether further provisions for wearable static pulse training devices are required, which was undertaken as part of the review of the Animals and Wildlife (Penalties, Protections and Powers) (Scotland) Act 2020. Once we have finished our deliberations, we will announce our timeline for a further consultation.

The Welfare of Dogs (Scotland) Act 2025 received Royal Assent on 19 March 2025 and introduced provisions to help ensure more informed and responsible dog ownership. Scottish Government officials have been working with key stakeholders over a period of months to develop a code of practice that should be followed by any person who is considering acquiring a dog to keep as a pet. There is already a wealth of information available to the public from welfare organisations including the Dogs Trust and the Scottish SPCA covering the safe purchase and ownership of a dog and we urge people considering getting a dog to follow the advice provided.

The Scottish Government have regular meetings with animal welfare organisations to discuss a range of welfare issues, including electronic shock collars. Furthermore Scottish Government officials recently met with the Scottish Canine Trainers Alliance to discuss this topic and will continue to engage with all stakeholders in this area going forward.

I refer the member to the answer to question S6W-40008 on 8 September 2025. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers.

The Scottish Growth Scheme (SGS) was established in December 2018 and operational during financial year 2019-20, being set-up to provide early-stage equity and debt to small and medium enterprises (SMEs) across Scotland. To date, the Scottish Government has committed £97 million to the SGS, which is deployed via five commercial fund managers.

Scottish Government has invested the following totals across SGS fund managers:

• 2023-24 - £14.3 million
• 2024-25 - £5.9 million
• 2025-26 – anticipated to total £9.2 million

In summer 2024, at the end of the initial capitalisation period of the SGS, a decision was taken not recapitalise four of the five SGS fund managers. This decision was taken due to the presence of similar public investment offerings and recapitalisation of the SGS could be seen as duplicative which would not be an efficient use of public funds. It should be stated that this decision was taken at the end of the capitalisation period and all fund managers not recapitalised will continue to manage the existing investment portfolio until 2029, as originally agreed.

In closing the fund manager who was recapitalised offered a point of separation from other public sector supported investment offerings, focusing on supporting innovative globally ambitious Scottish companies access key growth equity investment from international markets. This fund manager will continue to manage their initial portfolio to completion until March 2029 but have also been recapitalised and are therefore able to make new investments into companies which align with their investment strategy.

Information on the incentives available in Enterprise Areas have been published on the following Scottish Government webpage: https://www.gov.scot/policies/supporting-business/enterprise-areas/

As noted, Enterprise Areas (EAs) have access to a package of financial and non-financial incentives:

Financial Incentives

• Non-Domestic Rates (NDR) relief - the main devolved incentive, as set by The Non-Domestic Rates (Enterprise Areas) (Scotland) Regulations 2016. Further information on EAs NDR Relief can be accessed here: https://www.mygov.scot/non-domestic-rates-relief/enterprise-areas-relief

or

• Full Expensing Capital Allowances, available from April 2023 until the end of March 2026. Companies can claim 100% capital allowances on qualifying plant and machinery investments. The Full Expensing Capital Allowances are within the remit of the UK Government and information on their statutory basis should be addressed to UK Ministers.

Non-Financial Incentives

• streamlined planning process,
• high-speed broadband,
• sector specific international promotion and marketing from Scottish Development International , and
• skills and training support from Skills Development Scotland.

The majority of non-financial incentives have been mainstreamed into generally available support for businesses by both the Scottish Government, and our enterprise and skills agencies and are therefore no longer exclusive to Enterprise Areas. A non-statutory planning protocol, committing all relevant partners to work together to facilitate the planning process in designated Enterprise Areas, remains in place.

There have been developments in the broader policy landscape of targeted support for economic growth alongside EAs. In 2022, the Scottish Government agreed with the UK Government to establish two Green Freeports in Scotland. Geographically focused, the Green Freeports incentives package also includes provision of NDR relief in Green Freeport tax sites, as part of a wider package of devolved and reserved incentives. This is aimed at supporting cluster building and attracting inward investment across the geographically defined tax sites within the Green Freeports’ outer boundary. A similar approach to the Enterprise Areas planning protocol was taken in developing a planning protocol for the Green Freeports.

Like EAs, both Green Freeports have a strong focus on renewable energy and there is also some geographical overlap between the EAs and the Green Freeport tax sites at Inverness, Nigg and Leith.

In addition, we have also agreed with the UK Government to establish two Investment Zones in Glasgow City Region and the North East, also comprising designated areas of land in which a package of devolved and reserved tax reliefs and spending will be available. The Scottish Investment Zones will use these incentives to support the development of clusters and drive innovation in advanced manufacturing, green energy and digital technologies.

While shops, and other rateable non-domestic properties, will have been liable for a higher property tax under the combined poundage plus Large Business Supplement (up to 31 March 2020) or Higher Property Rate (from 1 April 2020 onwards) over the last decade, the Scottish Government continues to offer a competitive non-domestic rates regime and the 2025-26 Budget delivered the lowest Basic Property Rate in the UK for the seventh year in a row.

Over 95% of shops in Scotland are liable for the Basic or Intermediate Property Rates, and this is estimated to have saved them £11.5m over the same timeframe compared with what they would have been liable for under English rates (note that this is a gross estimate and has not been adjusted for any reliefs).

In addition, the Small Business Bonus Scheme remains the most generous scheme of its kind in the UK. The retail sector continues to be one of the main beneficiaries of the scheme, with shops claiming relief worth £84m in 2024-25 alone.

The figures above have been calculated using property class. Property class is a classification used by Scottish Assessors to describe the type of property and does not necessarily accurately reflect the actual use of a property.

Non-domestic rates are a property-based tax charged on the private, public or third sectors, with the tax liability based on the rateable value of a property. The Higher Property Rate applies to all properties with a rateable value above £100,000.

The Scottish Budget maintains a competitive rates regime, ensuring that over 95% of properties are liable for a lower property tax than anywhere else in the UK, and supporting business and communities with a competitive non-domestic rates relief package worth an estimated £733 million in 2025-26.

We are committed to ensuring the non-domestic rates system supports business growth, investment and competitiveness, whilst acknowledging the important role non-domestic rates income plays in funding public services.

Decisions on non-domestic rates are taken annually as part of the Budget in line with prevailing economic conditions and Government priorities.