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Evidence on behavioural responses is an essential consideration for tax policy decisions.

The Scottish Government is acutely aware of the risks and benefits arising from behavioural responses to changes in devolved taxation policy, and actively works with stakeholders, such as HMRC, and subject matter experts, to monitor and continually improve the evidence base to help inform policy development. We will consider opportunities to update Parliament in the future, when appropriate.

In line with our Framework for Tax, and to further transparency and public debate, HMRC and the Scottish Government published studies on the Scottish Government’s 2018-19 Income Tax reforms which showed limited evidence of Scottish taxpayers lowering their taxable income in response to increasing tax rates.

Alongside regular monitoring of the tax base, the Scottish Government also works with tax administration authorities to proactively consider and address any possible emerging compliance issues.

Last year the Scottish Government consulted on proposals for a National Litter and Flytipping Strategy. The consultation included proposals to raise the value of fixed penalty notices, carry out a review of flytipping enforcement, support private landowners to deter and tackle flytipping, and work with a wide range of stakeholders to improve consistency of data collection.

The Scottish Government is committed to tackling flytipping and will publish a finalised National Litter and Flytipping Strategy later this year. The strategy will set how we plan to work with partners to develop more effective flytipping prevention and enforcement measures.

I refer the member to the answer to question S6W-15600 on 16 March 2023. 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/questions-and-answers

The three R100 contracts have a total value of £648.7 million. By the end of March 2023, £116.4 million had been spent, which is line with our expectations at this stage of contract delivery. The remainder of the funding will be utilised in the period to March 2028 when the North contract will formally be completed.

The R100 programme also encompasses the Scottish Broadband Voucher Scheme which had issued almost £6m in voucher funding by 31 March 2023. As the R100 SBVS is demand led it is not yet known what the cost of delivery will be upon completion.

Protecting victims and the public from harm is the Scottish Government’s absolute priority.

Prison will remain a necessary option, particularly for those who pose a risk of serious harm, in removing the individual from the community and reducing the likelihood of further offending for the duration of their sentence. As reflected in our National Strategy for Community Justice, there is also clear evidence that community-based sentences can be more effective in reducing reoffending and assisting with rehabilitation than short term custodial sentences, while protecting the public and robustly managing risk.

Overall, taking an individualised approach is therefore critical. Sentencing decisions in each individual case are, of course, a matter for the independent courts to make within the legislative framework set by Parliament, taking all the relevant facts and circumstances of each case into account.

Apprenticeships are a vital resource for employers to invest in their workforce and for people to develop their skills. Investing in skills across people’s lifetimes is critical to our future productivity and success, underlining our commitment to a skilled workforce set out within the National Strategy for Economic Transformation.

Our priority is for high quality apprenticeships that provide sustainable jobs and careers, supporting our transition to net zero.

Skills Development Scotland (SDS) have issued contract awards to support up to 25,500 new Modern Apprenticeship starts in 2023/24. This builds upon the 25,000 Modern Apprenticeship starts which Ministers asked SDS to deliver in 2022/23. SDS previously issued contracts in March for over 39,000 Modern Apprentices in training for 2023/24, supporting businesses and individuals across Scotland.

The Council of Europe Convention on Access to Official Documents (also known as the ‘Tromsø Convention’) relates to official documents held by public authorities. Whilst the UK is not a signatory to the Convention, the Scottish Government recognises the importance of public access to official information held by Scottish public authorities. However, Circularity Scotland is a private not for profit company, and not a Scottish public authority.

I refer the member to the answer to question S6W-16358 on 25 April 2023. 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 Cabinet Secretary for The Environment, Climate Change and Land Reform announced in Parliament on 8 May 2019 that Scotland’s Deposit Return Scheme (DRS) would be a privately operated scheme, in line with international best practice. This approach was then approved by a parliamentary vote on 13 May 2020.

These regulations enabled any public or private organisation to apply to be approved by the Scottish Ministers as a scheme administrator.

Only Circularity Scotland has applied to be a scheme administrator. Their application was considered in line with the regulations.

Any other eligible application received will be considered by the Scottish Ministers.

I refer the member to my answer to question S6W-12732 on 14 December 2022. 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/questions-and-answers .