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Scottish Enterprise’s approach to net zero conditionality is compatible with the aims of the Paris Climate Agreement and has been developed in recognition that Scotland’s business base is at different stages of net zero maturity.

Companies are asked to quantify their scope 1, scope 2 and available scope 3 carbon emissions and to share their plan to reduce these to net zero by 2045. This is considered to be proportionate, and is designed to act as a prompt for those companies at the beginning of their net zero journey.

Scottish Enterprise encourages businesses to go further by including wider scope 3 emissions, by accelerating their net zero ambition or by seeking external certification of their plan through a scheme such as SBTi.

The statutory responsibility for delivering, commissioning and providing appropriate social care services at a local level lies with local authorities and Health and Social Care Partnerships taking account of local population needs. However the Scottish Government understands the growing concerns about the challenges around the availability of social care services, particularly in rural areas, and is committed to developing a sustainable health and social care system that ensures people get the right care, at the right time, in the right place.

That is why the 2025-26 budget includes over £15 billion for the Local Government Settlement and almost £2.2 billion for social care and integration – exceeding our commitment to increase funding by 25% by almost £350 million. At £21.7 billion, the overall financial envelope for Health and Social Care also reached record levels.

Furthermore in the Programme for Government 2025 to 2026, we have committed to ensuring that social care workers, who are delivering direct care in commissioned services, continue to be paid at least the Real Living Wage.

We do however recognise the considerable current financial pressures facing the care home and wider social care sectors. These pressures have been significantly compounded by decisions taken by the UK Government, such as the increase in employers National Insurance contributions (eNICs) and changes to the social care visa system and salary threshold levels.

The Scottish Government and COSLA continue to press the UK Government to fund the impacts of these changes on Scottish public services in full; this includes the vital services provided on behalf of local authorities by social care providers in the private and third sectors.

The Scottish Government is undertaking a programme of work to understand and respond to these pressures facing the sector. This includes a new social care Financial Viability Response Group, which has met weekly since February 2025 and comprises sector representatives such as Scottish Care, Coalition of Care and Support Providers in Scotland (CCPS), Care Inspectorate and local leaders.

As well as this I, alongside the COSLA Health and Social Care Spokesperson, jointly host a monthly roundtable meeting with sector partners to consider the potential impacts of the eNICs and financial viability pressures on the social care sector.

That work is ongoing, but the Scottish Government is committed to working closely with partners to continue to identify the pro-active steps that can be taken to mitigate these impacts, protect services and support the people in receipt of care.

Following a debate in Parliament on 26 February, a Parliamentary motion was passed calling on Scottish Enterprise to “review its human rights due diligence checks to ensure that they take account of where products’ end use is, and that they fully comply with legal obligations under the Export Control Act 2002 and international law”.

The Scottish Government supported this motion. Scottish Enterprise’s work on that review is ongoing and the Scottish Government will continue to stay in close contact with it on this.

The licencing of exports of military technology, including for Scottish-based companies, is a reserved matter over which the Scottish Government has no control. We have repeatedly called on the UK Government to place an immediate ban on licenced arms exports from the United Kingdom to Israel and will continue to do so. The UK Government’s decision, announced on 2 September 2024, to suspend 30 export licences to Israel for arms used in military operations in Gaza, was therefore welcome, but we have been clear that it should go much further.

In line with the Scottish Government’s policy, Scottish Enterprise does not provide support for the manufacture of munitions and responsibility for issuing export licenses remains with the UK Government.

Scottish Enterprise’s expectation is that businesses should undertake carbon footprint exercises in advance of developing their own net zero plans, particularly where one of the benefits of a project is an absolute or relative improvement in emissions.

For companies that Scottish Enterprise works with, and where appropriate, evidence of these benefits would be validated by one of Scottish Enterprise’s sustainability specialists using a recognised carbon calculation methodology.

The statutory responsibility for delivering, commissioning and providing appropriate social care services at a local level lies with local authorities and Health and Social Care Partnerships taking account of local population needs. However the Scottish Government understands the growing concerns about the challenges around the availability of social care services, particularly in rural areas, and is committed to developing a sustainable health and social care system that ensures people get the right care, at the right time, in the right place.

That is why the 2025-26 budget includes over £15 billion for the Local Government Settlement and almost £2.2 billion for social care and integration – exceeding our commitment to increase funding by 25% by almost £350 million. At £21.7 billion, the overall financial envelope for Health and Social Care also reached record levels.

Furthermore in the Programme for Government 2025 to 2026, we have committed to ensuring that social care workers, who are delivering direct care in commissioned services, continue to be paid at least the Real Living Wage.

We do however recognise the considerable current financial pressures facing the care home and wider social care sectors. These pressures have been significantly compounded by decisions taken by the UK Government, such as the increase in employers National Insurance contributions (eNICs) and changes to the social care visa system and salary threshold levels.

The Scottish Government and COSLA continue to press the UK Government to fund the impacts of these changes on Scottish public services in full; this includes the vital services provided on behalf of local authorities by social care providers in the private and third sectors.

The Scottish Government is undertaking a programme of work to understand and respond to these pressures facing the sector. This includes a new social care Financial Viability Response Group, which has met weekly since February 2025 and comprises sector representatives such as Scottish Care, Coalition of Care and Support Providers in Scotland (CCPS), Care Inspectorate and local leaders.

As well as this I, alongside the COSLA Health and Social Care Spokesperson, jointly host a monthly roundtable meeting with sector partners to consider the potential impacts of the eNICs and financial viability pressures on the social care sector.

That work is ongoing, but the Scottish Government is committed to working closely with partners to continue to identify the pro-active steps that can be taken to mitigate these impacts, protect services and support the people in receipt of care.

I have asked Stephen Pathirana, Chief Executive of the Scottish Public Pensions Agency, to respond. His response is as follows:

2,725 officers, over 50% of the retired police officers eligible for the McCloud remedy, were sent their remediable service statement by 31 March 2025. The Scottish Public Pensions Agency has published an extension to the deadlines and all officers will receive their statement by 31 July 2025. The information is available at: https://pensions.gov.scot/sites/default/files/2025-04/2025-04_Police_Circular_McCloud_Remedy_administration_%E2%80%93_Remediable_Service_Statements.pdf

Patients who are not registered with a dentist can access emergency and urgent dental care via the Public Dental Service.

The Scottish Government also has a range of programmes to support those in vulnerable groups to maintain and improve their oral health:

• 'Childsmile' our flagship programme designed to reduce oral health inequalities and improve oral health among children;
• 'Caring For Smiles' for dependent older people over 65;
• 'Smile4Life' for people experiencing homelessness;
• 'Mouth Matters' for people with experience of the justice system;
• 'Open Wide' for adults between 16-64 years of age with additional care needs.

More information on our oral health improvement programmes is available online at: Oral Health Improvement – Scottish Dental

The Scottish Government remains committed to an all-age careers information and guidance offer that supports all people, including young people who are at risk of leaving school with no or few SQA qualifications to progress rewarding careers.

Under the Carers (Scotland) Act 2016 every young carer has a right to a personalised support plan, called a young carer statement. The process of producing the statement must include identifying the young person’s needs, such as support to pursue further or higher education and secure employment.

The Scottish Government recognises the importance of young carers being identified in schools so that they can be supported in achieving their educational and wider goals. This is why we fund an Education Officer post at Carers Trust Scotland to work with Education Scotland, the General Teaching Council for Scotland, and the Scottish Qualification Authority on improving young carer awareness, identification, and support in education. This has led to an accredited e-training module to help education staff understand, identify, and support young carers. This e-training module has recently been refreshed to add information about supporting young carers in their transition into further or higher education or employment.

Additionally, we have funded Young Scot to provide information for young carers facing transition periods in their life, including moving into further or higher education and employment Young Carers Transitions – Young Scot. Skills Development Scotland also highlight to career advisers the additional support young carers may need at this pivotal time.

The Scottish Government recognises the significant barriers faced by unpaid carers, including young carers, in accessing employment and fair work in the labour market. This is why unpaid carers have been identified as one of our key cohorts for support and why we have made a Programme for Government commitment to provide employability support to meet the needs of all parents or carers on a demand-led basis.

Our National carers strategy sets out the importance of all employers being flexible and supportive of carers in the workforce and outlines our commitment to fund and promote the Carer Positive employer accreditation scheme. There are now more than half a million employees working in 290 Carer Positive organisations across Scotland.

We are working to ensure holistic wrap-around support is available throughout our support services. No One Left Behind is our approach to delivering an all-age, place-based, person-centred model of employability support in Scotland. Services are voluntary, aiming to support individuals (including paid and unpaid carers) towards the right job at the right time. The No One Left Behind: employability strategic plan 2024 to 2027, published September 2024, outlines our priorities for devolved employability services moving forward, and reaffirms our commitment to continuous improvement and expanding reach of our services, including young carers.