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Local authorities must use the financial resources available to them as efficiently as possible to ensure the best possible value. How this is done is a matter for each council. Local Authority reserve balances in Scotland remain considerably higher than pre-pandemic levels.

The record funding settlement for Local Government in 2025-26 was the result of early and meaningful engagement between Scottish Government, COSLA and Councils. We remain committed to ensuring the sustainability of local services going forward and budget engagement ahead of the 2026-27 Scottish Budget has already commenced.

The CCC suggests that there will be benefits, and that in aggregate the benefits will outweigh the costs.

We are grateful to the CCC for estimating the capital investment and operational savings of net zero. Their Balanced Pathway requires upfront investment which will generate operating cost savings. The Pathway is expected to generate an average net cost to the Scottish economy of around £750 million per year between 2025 and 2050.

CCC estimates represent costs and savings for the whole economy. We are currently working to further understand where these costs and benefits might fall between different actors within the economy, including households.

We have committed to, in legislation, setting out an estimate of the costs and benefits associated with the policies set out in the upcoming Climate Change Plan.

Creative Scotland assesses all applications made - irrespective of theme, subject matter or artform - in accordance with the published criteria and guidance for each funding stream. This guidance states explicit restrictions on the use of funding provided by Creative Scotland for party political activities. The terms and conditions of the agreements entered into with successful applicants further support this position, making clear that funding awarded cannot be used for such activities.

Our Income Tax policy supports our progressive approach to tax, which balances the need of supporting households through a challenging economic period, while raising revenue to sustain our investment in public services.

We continue to deliver on our commitment to protect lower income households, ensuring more than half of taxpayers pay less than they would elsewhere in the UK for the remainder of this Parliament.

As part of the Tax Strategy published alongside the Budget, we are providing a period of stability for Income Tax for the lifetime of this Parliament which includes committing to uprating the Starter and Basic rate bands by at least inflation.

Whilst Employment Legislation is reserved, the Scottish Government has continued to use the levers at our disposal to encourage employers to adopt Fair Work practices for all workers including flexible and inclusive and family friendly workplace practices that can help reduce barriers faced by women in the labour market. Scotland has a lower gender pay gap across full and part-time earners compared to the UK and has been so since 2003.

We continue to closely monitor the impacts of our tax policy decisions on taxpayers, businesses, and the economy using a range of evidence such as real time economic data, formal evaluations and engagement with stakeholders, including the business community.

The Stirling and Clackmannanshire City Region Deal has created 82 jobs. Due to the nature of Deal investment, job creation can arise over several years post project completion. These job figures reflect the early delivery stage of the overall Growth Deal with only five projects fully complete to date.

The Scottish Government has committed to publishing a full set of cost benefit assessments for the forthcoming climate change plan. The upcoming CCP will cover the period from 2026-2040 and will give the best view of the policies required to support our pathway to net zero. The plan will also be subject to, and will publish alongside, a suite of impact assessments including equalities and island impact assessments that will provide particular focus on groups with specific considerations.

The Scottish Government and UK Government have made a joint investment commitment of £90.2 million to the Stirling and Clackmannanshire City Region Deal over a ten year period until the end of March 2030.

The Deal, now in its 6th year of delivery, has spent £34.68 million of this available funding up to the end of quarter 4 of financial year 2024-25. This has resulted in completion of the following five projects:

• restoration of the Japanese Gardens at Cowden;
• a digital hub in Cowie, offering training and business development opportunities;
• Walk, Cycle, Live Stirling active travel project, providing two high quality walking and cycling routes;
• A Regional Energy Masterplan, supporting a strategic whole systems approach to energy across Stirling and Clackmannanshire; and
• transfer of land from the Ministry of Defence to Stirling Council to enable wider regeneration at Forthside.

Meanwhile, the following four projects are in delivery:

• a flexible skills project, providing skills development opportunities to improve the employability of up to 500 individuals;
• an inclusion workers and investment fund, providing tailored employability support to 245 people from traditionally excluded groups;
• Scotland’s International Environment Centre (SIEC), offering research and collaboration opportunities to protect and enhance natural resources; and
• the National Aquaculture Technology and Innovation Hub (NATIH), a research facility and business development hub for sustainable aquaculture food production that is due to open in November 2025.

Creative Scotland publishes information on all successful applications made to its funding programmes on its website. The assessment criteria for all funds are also published and are accessible to applicants and indeed any member of the public. It would not be appropriate for Creative Scotland to publish information on unsuccessful applications due to sensitivities around, for example, an applicant's commercial interests. It is the decision of each individual unsuccessful applicant whether they make the outcome of their application publicly known.

I agreed the remit of the Review of Creative Scotland with the independent Chair, Angela Leitch, and it is available on the Scottish Government’s website at the following link: Independent Review of Creative Scotland: remit - gov.scot

The review will include consideration of Creative Scotland’s finances and distribution of funds.

The Review is independent of the Scottish Government and will deliver its recommendations in November.

The Scottish Government currently has no plans to take forward a Dundee Northern Bypass or Relief Road. The A90 is an important part of Scotland’s Trunk Road network and passes through suburban Dundee, thus serving both strategic need through traffic and the need for local accessibility.