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The proposed licensing legislation will establish a licensing scheme: to ensure short-term lets are safe and address issues faced by neighbours; and facilitate local authorities in knowing and understanding what is happening in their area, as well as to assist with handling complaints effectively. In broad terms, the licensing scheme applies to the use of dwellinghouses and unconventional accommodation, such as yurts or pods, for short-term lets.

The licensing scheme was never intended to regulate all forms of tourist or other accommodation. It is important that all forms of accommodation are safe and there are a number of regulatory mechanisms and safeguards across different accommodation types to help to ensure this is the case.

COPFS has noted the findings of the study. The statistics quoted in that study indicate that the average time taken to complete an FAI in 2017-19 was at its lowest figure since the period 2005-07. That figure – 603 days – was more than one third lower than the figure (990) from the previous period which predated the introduction of the 2016 Act.

COPFS is committed to reducing the timescale for commencing FAIs, including those arising from deaths in custody, whilst ensuring that the circumstances surrounding each death are thoroughly investigated. COPFS has introduced a number of measures since the implementation of the Inquiries into Fatal Accidents and Sudden Deaths etc. (Scotland) Act 2016 to reduce the average time taken to complete FAIs. Funding for the overall COPFS budget has been increased in recent years to help support the progress of these and other investigations. Dedicated teams were set up within the Scottish Fatalities Investigation Unit of Crown Office to specifically investigate deaths where an FAI requires to be held. A Case Management Panel ensures there is regular oversight of all deaths in custody investigations by senior managers on a regular basis. These reforms have already resulted in reductions in the duration of death investigations and it is expected that they will continue to do so.

In addition, a dedicated Crown Office team is to be established to investigate all deaths in legal custody. It is anticipated that such a team will allow for accelerated processes for particular categories of death and greater scope for conjoining FAIs and will reduce the time taken to conclude these investigations.

The Scottish Government’s position is that VAT should not be applied to deposits charged under Scotland’s Deposit Return Scheme (DRS) and we have made official and ministerial representations on this issue. It is important that where we can we promote rather than hinder progress towards a circular economy.

As VAT is a reserved matter, the final decision will rest with the UK Government and will be for them to confirm.

We are engaging HM Treasury and HMRC to ensure that VAT is not applied to deposits charged under Scotland’s Deposit Return Scheme (DRS). Any cost associated with VAT would be part of the operating costs of DRS, and would be borne by drinks producers in line with the principle of producer responsibility.

The following table shows, in relation to deaths in prison where the deceased was aged 25 or younger, the average and longest time taken to conclude an FAI in each of the last five years. Days are calculated from the date of death to the date evidence at the FAI was concluded.

Information on the area of new woodland creation and the approximate number of trees planted in Scotland, in each year since 2016, broken down by Scottish Local Authority can be found at the following link: Publications (forestry.gov.scot)

Successful and unsuccessful applications to Energy Saving Trust’s E-bike Loan Fund, broken down by month since November 2020, are summarised in the following table.

The Scottish Government funds Energy Saving Trust to provide e-bike loans through the E-bike Loan Fund. Data on key worker status is not collected for this fund.

The E-bike loan fund is open to all subject to age, credit and affordability checks.

The median annual income of successful applicants to the E-bike Loan Fund for the year 2021-22 is £29,429 (as of 14 October 2021).

Funding allocations to the E-bike Loan Fund, and unallocated funds for the financial years 2020-21 and 2021-22 up until mid-October are summarised in the following table.