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The Scottish Government analyses a range of impacts, including on the economy, when considering Income Tax policy options during the annual budget process. We also closely monitor the impacts of our existing policies on revenues, taxpayers, and the economy. Scottish Income Tax performance remains strong – Scotland outperformed the rest of the UK in both tax and earnings growth for both 2022-23 and 2023-24. Scottish Income Tax policy for 2025-26 will be announced during the annual Budget process.

Financial Year 2023-24

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The National Energy System Operator (NESO) provides modelling of the projected amount of (short duration) battery storage that could be required in the GB system and Scotland. On 5 November NESO published advice to the UK Government on how to achieve Clean Power by 2030. At the same time, NESO also published consultations on the connections queue reform. We are currently considering this advice and modelling, which will inform our approach. We will also consider any measures proposed in the forthcoming UK Government Clean Power Action Plan.

Scotland’s National Planning Framework 4 ensures that the impacts of proposals on communities and nature are important considerations in the decision-making process.

Details are as follows:

We continue to support our local authority partners with £16 million in funding a year to ensure all school pupils aged 10 and above have access to counselling services across Scotland.

Prior to delivering the commitment, the Scottish Government published a set of aims and principles, agreed in partnership with COSLA. These principles require school counselling services to be delivered within an agreed definition of counselling by qualified counsellors registered with an appropriate registration body, such as the British Association for Counselling and Psychotherapy (BACP) or Counselling & Psychotherapy in Scotland (COSCA).

Statistics on the pupil-teacher ratio in (a) primary and (b) secondary schools in each year since 2019 are published in Figure 4 of Summary statistics for schools in Scotland 2023, which is available on the Scottish Government website at:

Summary statistics for schools in Scotland 2023 - gov.scot (www.gov.scot).

The Scottish Government policy towards local authorities’ spending is to allow local authorities the financial freedom to operate independently. As such, the vast majority of capital funding is provided by means of a block grant. It is then the responsibility of individual local authorities to manage their own budgets and to allocate the total financial resources available to them, including on flood protection, on the basis of local needs and priorities, having first fulfilled their statutory obligations and the jointly agreed set of national and local priorities. Individual local authorities hold information on spending in this area.

The Attainment Scotland Fund has been providing funding to local authorities and schools since 2015 with the aim of using education to improve outcomes for children and young people impacted by poverty, with a focus on tackling the poverty-related attainment gap.

The Scottish Attainment Challenge began in 2015, when funding was distributed to targeted local authorities through the Schools Programme and Challenge Authorities. In 2017, the Pupil Equity Fund (PEF) was introduced, providing funding direct to schools. In 2018, the Care Experienced Children and Young People fund (CECYP) began, providing funding to local authorities to enable them to target initiatives, activities, and resources that will improve the educational outcomes of this group of young people.

In 2022, the Scottish Attainment Challenge was refreshed, and the ‘Schools Programme and ‘Challenge Authorities’ funds were replaced by Strategic Equity Funding (SEF) which provided grants to all 32 local authorities.

The total amount provided to each local authority within these funding programmes in each financial year* since 2015-16 are as follows:

Statistics on the average class size for each primary school year group in each year since 2016 are available from Table 2.10 of the pupil census supplementary statistics, available on the Scottish Government website at:

Pupil census supplementary statistics - gov.scot (www.gov.scot).

Statistics on the number of children educated in category (a) C and (b) D school buildings in each of the last eight years are available in Table 4.1c of the school estate supplementary statistics, available on the Scottish Government website at: School estates supplementary statistics - gov.scot (www.gov.scot).