- Asked by: Monica Lennon, MSP for Central Scotland, Scottish Labour
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Date lodged: Monday, 26 January 2026
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Current Status:
Answered by Natalie Don-Innes on 10 February 2026
To ask the Scottish Government what assessment it has made of any potential impact of HMRC changes to the Wear and Tear allowance for childminders on (a) the number of registered childminders in Scotland and (b) the affordability of childcare provision for families, and what discussions it has had with HMRC or the UK Government regarding the changes.
Answer
Self-assessment for income tax is reserved to the UK Government, however given the devolved nature of childminding legislation and regulation, it is disappointing childminders in Scotland were not consulted regarding changes to the administration of the wear and tear tax relief allowance.
Scottish Ministers are considering the concerns raised by childminders and in correspondence from the Scottish Childminding Association and will make representations to the UK Government on behalf of Scottish childminders, recognising the reserved nature of self-assessment for income tax.
Our support for the childminding sector in 2025-26 included a further £1.6m funding for the Scottish Childminding Association to continue delivering a national programme of childminder recruitment and retention.
- Asked by: Douglas Ross, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
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Date lodged: Tuesday, 27 January 2026
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Current Status:
Answered by Angela Constance on 10 February 2026
To ask the Scottish Government, further to the evidence given by the Cabinet Secretary for Justice and Home Affairs to the Education, Children and Young People Committee on 17 December 2025, for what reason she answered “I do not think so. No, I do not” when asked if she believed that the private call that she held with Professor Alexis Jay should be investigated by the Independent Advisers on the Ministerial Code.
Answer
As I explained at the Education, Children and Young People Committee on 17 December 2025, an official was not present on the call as I felt it was important to make a personal apology to Alexis Jay. Although I took a note of that discussion, the Independent Advisers acknowledged that that was an “error of judgement”, and Ministers have unreservedly accepted their conclusion that an official should have been present.
- Asked by: Monica Lennon, MSP for Central Scotland, Scottish Labour
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Date lodged: Monday, 26 January 2026
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Current Status:
Answered by Natalie Don-Innes on 10 February 2026
To ask the Scottish Government how any concerns raised by childminders are incorporated into wider workforce strategy planning.
Answer
Childminders are a vital part of our childcare sector providing nurturing, flexible, high-quality care which is why we continued our support in 2025-26 with a further £1.6m funding for the Scottish Childminding Association to continue delivering a national programme of recruitment and retention.
The Scottish Government works closely with the Scottish Childminding Association and other partners across the childcare sector to understand concerns from childminders and other childcare providers so that these issues can be factored into ongoing policy development.
- Asked by: Daniel Johnson, MSP for Edinburgh Southern, Scottish Labour
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Date lodged: Tuesday, 27 January 2026
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Current Status:
Answered by Gillian Martin on 10 February 2026
To ask the Scottish Government what measures it is taking to ensure that it is on track to deliver the timely consent decisions for the critical grid upgrades that are needed to unlock Scotland’s offshore wind potential.
Answer
I refer the member to the answer to question S6W-43341 on 10 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.
- Asked by: Douglas Ross, MSP for Highlands and Islands, Scottish Conservative and Unionist Party
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Date lodged: Tuesday, 27 January 2026
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Current Status:
Answered by Angela Constance on 10 February 2026
To ask the Scottish Government when the Cabinet Secretary for Justice and Home Affairs (a) wrote-up the note of her private call with Professor Alexis Jay, and when the note was (b) submitted to her Private Office and (c) shared with (i) special advisers and (ii) other civil servants.
Answer
A note of the call was written and shared with civil servants in Private Office on 2 December. Private Office shared this with other civil servants and Special Advisers on 11 December.
- Asked by: Murdo Fraser, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
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Date lodged: Thursday, 29 January 2026
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Current Status:
Answered by Ivan McKee on 10 February 2026
To ask the Scottish Government whether it plans to fulfil the commitments in the Scottish National Party 2021 manifesto and subsequent Framework For Tax, and the recommendation of the Barclay review of non-domestic tax rates, to restore the level playing field with England for retail, hospitality, and leisure premises that are liable for the higher property rate.
Answer
Decisions on Budget are made in the context of the prevailing economic conditions and government priorities. We have had to consider how best to target support within limited finances but also acknowledge that it is no longer possible to directly compare tax rates between Scotland, England and Wales due to differences in the tone dates used to derive Rateable Values. The move to three yearly revaluations and a one-year tone date was also a recommendation of the Barclay Review and was warmly welcomed by the business community and all parties in the Scottish Parliament.
The implication of that recommendation is that the tone date in England and Wales of 1 April 2022 will less accurately reflect up-to-date market and business conditions than the 1 April 2023 tone date adopted in Scotland. Different tone dates and by extension different impacts on Rateable Value growth, merit different decisions on tax rates and do not necessarily translate to higher liabilities.
By way of example, shops are expected to see an increase in total rateable value of 6% in Scotland and 10% in England. Hotels’ total rateable value is expected to rise by 28% in Scotland but 79% in England, while for pubs this is 15% in Scotland but 30% in England. For restaurants the overall increase is expected to be 8% in Scotland while the total rateable value increase of restaurants and cafes in England is expected to be 15%.The policies set out in the Scottish Budget reflect the impact of the revaluation in Scotland not the revaluation in England.
The draft Scottish Budget 2026-27, announced on 13 January, ensures the estimated revenues raised from non-domestic rates in 2026-27 will be 6% lower in real terms measured by the Consumer Price Index than pre-COVID despite the number of properties on the valuation roll increasing in that time. It sets out a decrease in the three non-domestic property rates for 2026-27, including a 3.5% decrease in the Higher Property Rate, from 56.8p to 54.8p. This delivers a broadly revenue-neutral revaluation over the revaluation cycle in real terms.
- Asked by: Jackie Baillie, MSP for Dumbarton, Scottish Labour
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Date lodged: Monday, 09 February 2026
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Current Status:
Taken in the Chamber on 10 February 2026
To ask the Scottish Government what its response is to reports that a former Chief Nursing Officer offered the parents of Sophia Smith £20,000 and a holiday following her death in the Queen Elizabeth University Hospital in 2017.
Answer
Taken in the Chamber on 10 February 2026
- Asked by: Stephen Kerr, MSP for Central Scotland, Scottish Conservative and Unionist Party
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Date lodged: Monday, 09 February 2026
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Current Status:
Taken in the Chamber on 10 February 2026
To ask the Scottish Government what its response is to the final report and recommendations of the Sentencing and Penal Policy Commission, in light of the reported high levels of public concern regarding the findings.
Answer
Taken in the Chamber on 10 February 2026
- Asked by: Jamie Greene, MSP for West Scotland, Scottish Liberal Democrats
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Date lodged: Monday, 09 February 2026
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Current Status:
Taken in the Chamber on 12 February 2026
To ask the First Minister whether the Scottish Government will make further changes to the draft Budget 2026-27 published in January in relation to business rates, hospices and the care sector.
Answer
Taken in the Chamber on 12 February 2026
- Asked by: Rachael Hamilton, MSP for Ettrick, Roxburgh and Berwickshire, Scottish Conservative and Unionist Party
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Date lodged: Monday, 09 February 2026
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Current Status:
Taken in the Chamber on 12 February 2026
To ask the First Minister whether the Scottish Government will provide an update on the Service Delivery Review of the Scottish Fire and Rescue Service.
Answer
Taken in the Chamber on 12 February 2026