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The Residential Property Developer Tax is a tax on corporate profits levied on certain companies operating across the UK primarily in the domestic construction sector. This is a reserved tax and Scottish Government has no power to introduce the same.

We are currently working with six fire engineering companies in the pilot phase of the single building assessment. We are engaging with professional bodies in order to expand the number of assessors and firms involved in this work.

The single building assessment reports undergo a review by technical staff within the Cladding Remediation Unit.

The Scottish Government has asked for spending to end March 2022, end June 2022 and end September 2022. This will be published on the Scottish Government website in due course, once it has been collated and quality assured.

The Institution of Fire Engineers provided a list of eleven chartered fire engineering firms that operate in Scotland. All UK chartered fire engineers are eligible to participate in the Single Building Assessment programme.

There will be some developers who are signatories to both the Scottish Safer Buildings Accord and Welsh Developers Pact. The parties to the Scottish Safer Buildings Accord will be confirmed once The Accord is signed.

The Scottish Government is quite clear that the relevant costs of cladding remediation will be met by developers through the Scottish Safer Buildings Accord. The Scottish Government will prioritise its spend on buildings where the developer no longer exists.

Scottish Government officials have spoken with the Victoria State Government on matters of mutual interest in fire safety and cladding remediation.

The Housing Need and Demand Assessment (HNDA) Tool contains a default count of households who are both overcrowded and concealed. The Scottish Government's Centre for Housing Market Analysis (CHMA) also publishes separate counts of overcrowded and concealed households which local authorities may choose to use. Alternatively, local authorities may choose to use local information about overcrowded and concealed households using sources such as waiting lists or local survey work, where they can evidence that this is robust.

Specific details are published as bespoke separate documents, as follows:

• Single count of overcrowded households and single count of concealed households (see Table 3)

Estimating concealed family rates with overcrowding using Scottish survey data (2016-2018) (www.gov.scot)

• Count of households who are both overcrowded and concealed (see Excel worksheet called ‘HoTOC’)

Housing Need and Demand Assessment (HNDA): tool 2020 - gov.scot (www.gov.scot)

Local authorities, as both the statutory housing and planning authority, are responsible for assessing housing requirements and set out priorities in their Local Housing Strategies.

The Housing Need and Demand Assessment Tool helps local authorities to access robust, quality assured data sets and to reduce the cost and complexity for local authorities in undertaking such assessments. The Tool is designed to use recognised national datasets and also provides flexibility to incorporate a variety of types of housing need where there is robust local information and evidenced policy drivers. Local authorities are able to augment this data with a range of additional sources including primary data where they have it.