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While risk analysis of regulated food products is now a GB responsibility, there has been no change to the scientific advice on caffeine since 2015 when extensive evidence was considered by the European Food Safety Authority. Food Standards Scotland and the Food Standards Agency has published joint guidance to support the safe consumption of food supplements containing high levels of caffeine.

We do however recognise that evidence in relation to caffeine consumption continues to evolve and will continue to keep the evidence under review.

Table 1 shows the change in rateable value between the current and draft valuation rolls by council area.

The published statistics, available at Non-domestic rates revaluation 2026: draft valuation roll statistics, have been updated to include this information in Table 2a. Updated information will be published once final valuations are available.

Table 1: Change at draft 2026 revaluation by council area

Sportscotland has previously provided advice on caffeine to Scottish Athletics, through its Institute of Sport performance nutrition team, to inform their guidance to members. UK Athletics and UK Anti-Doping (UKAD) strongly advise a "food-first" approach to nutrition, where a balanced, high-quality diet is used to support training and recovery, before considering any supplements.

If supplements are necessary, they must be chosen carefully to avoid accidental doping violations due to the risk of contamination. UK Athletics' supplement position statement is available here: UK Athletics' Supplement Provision Statement - UK Athletics. While caffeine isn't referenced, fast release caffeine gum falls into the supplement category, and this guidance provides athletes with clear advice on how to reduce risk in supplement use.

The Scottish Government recognises concerns in relation to the use of fast release caffeine products on children and young people, including caffeinated chewing gum, for those who participate in physical activity.

While risk analysis of regulated food products is now a GB responsibility, there has been no change to the scientific advice on caffeine since 2015 when extensive evidence was considered by the European Food Safety Authority. Food Standards Scotland and the Food Standards Agency has published joint guidance to support the safe consumption of food supplements containing high levels of caffeine.

We do, however, recognise that evidence in relation to caffeine consumption continues to evolve and will continue to keep the evidence under review.

I refer the member to the answer to question S6W-43598 on 6 February 2026. 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 Government has conducted extensive analysis of the draft valuation roll, including changes by council and assessor areas. Changes in rateable value by council area, as well as the total current and draft rateable value in each council area, have been added to Table 2a of the non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics.

The requested information can be found in Table 5 the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

The requested information can be found in Table 5 of the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

The requested information can be found in Table 3 the Non-domestic rates revaluation 2026 draft valuation roll statistics which can be accessed at: Non-domestic rates revaluation 2026: draft valuation roll statistics. Updated information will be published once final valuations are available.

Funding has not been allocated to local authorities in 2025-26. Discussions around in-year funding are continuing and we are giving thought in relation to the commencement timeline of section 10, taking both the 2026 Scottish Parliament election and 2027 local authority elections into account.