Seòmar agus comataidhean

We have taken forward a package of changes to planning fees to better resource the system, however it is a matter for local authorities to determine how their financial resources are allocated based on their priorities. Planning authorities are nevertheless required by legislation to keep a public register of live and determined planning applications for development in their areas, and we welcome where certain planning authorities and developers have already developed renewable energy mapping tools as a complement to this.

The Land and Buildings Transaction Tax (Open-Ended Investment Companies) (Scotland) Regulations 2015 were made in exercise of the powers conferred by section 46 of the 2013 Act.

In respect of section 47 of the 2013 Act, no regulations have been made to date.

The Scottish Government is committed to advancing women’s entrepreneurship and fostering an inclusive business environment, through implementation of the recommendations of the Pathways report on women in entrepreneurship, which consulted extensively to identify impactful measures that would address the gender gap.

To date we have supported a range of programmes including the South of Scotland Enterprise regional Pathways Pre-Start programme and the Pathways Funds. We are investing a record £6 million to support further Pathways implementation in the current financial year, transforming the number of women who start and scale businesses and widening participation in entrepreneurship.

The Scottish Government, along with our tourism agency VisitScotland, acknowledges the significance of community tourism. VisitScotland has teams strategically located throughout rural Scotland that are instrumental in collaborating with regional stakeholders to identify local needs and opportunities.

Community Led-Tourism

• VisitScotland fully recognises and supports the unique role of community led tourism in Scotland. Community-led tourism enterprises deliver many visitor experiences and services across Scotland, making them an important part of the wider visitor economy. Such enterprises encompass a variety of inclusive ownership models and provide opportunities to generate community wealth. Partnership and collaboration is at the heart of the work that VisitScotland do to grow Scotland’s visitor economy including their work with Scottish Community Tourism (SCOTO) Community Tourism Network CIC, the organisation which connects Scotland’s network of community tourism enterprises.

Business & Experience Development

• VisitScotland’s business support programme is accessible for all tourism and events businesses in Scotland – including SMEs (majority of businesses in the sector) and community-led tourism organisations. Over time, VisitScotland will continue to give community tourism organisations access to practical information and resources to build capability and develop.
• Community tourism is integrated in the Scottish Thistle Awards programme, which celebrates and spotlights the best in Scotland’s best tourism and events sector.
• VisitScotland also promote enterprises of this type through their integrated marketing approach, showcasing the unique and enriching experiences visitors can have by engaging with communities.

Place Development

• VisitScotland’s focus on place ensures that the experiences and welcome offered by industry and communities in destinations are combined with the appropriate investment cases and infrastructure to address issues of quality, sustainability, inclusivity, capacity and drive net zero.
• As part of the place development work, VisitScotland manage the Rural Tourism Infrastructure Fund (RTIF) on behalf of Scottish Government. The fund aims to improve the visitor experience in rural parts of Scotland that are experiencing visitor management issues. In particular, it aims to help address pressure on local infrastructure or any negative impacts on communities.
• Since 2018 RTIF has awarded £20 million of grant funding to 75 projects. While RTIF criteria and assessment processes consider community issues and concerns arising from visitor pressure points, the purpose of RTIF is to fund visitor infrastructure which addressed visitor and community pressures arising from visitor numbers as opposed to a community fund to support purely local community needs or asks. Only National Park Authorities and Local Authorities can apply for RTIF funding, however more than 63% have done so in partnership with local community groups or third-party agencies and charities (RSBP, FLS, NTS etc.)
• Where community-based organisations are involved in RTIF projects, there are further opportunities to engage with those organisations, to assess the community tourism development opportunities associated with the creation of new tourism infrastructure. This would allow more community benefit and opportunity released from investment, in turn benefitting both visitor and resident.

I refer the member to the answer to question S6W-37556 on 21 May 2025. 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

As substantial financial pressures persist, we are unable to confirm whether it is possible to provide financial support to fund the planned expansion of the Scottish Events Campus (SEC). However, we continue to be open to further engagement with the SEC, which has an excellent track record and reputation for hosting conferences, concerts and events, ranking highly as it does in the global Pollstar rankings and contributing to Scotland’s reputation as The Perfect Stage.

The Scottish Government has not to date, provided any direct financial support for the People’s Palace redevelopment project. However, I understand that this project was accepted onto Historic Environment Scotland’s, Historic Environment Repair Grant programme in May 2023 and is currently going through the development process.

I will be meeting with Glasgow Life in the coming months to learn more about the project and the opportunities it could deliver for the local community, the wider heritage sector, Scotland’s economy, and tackling child poverty.

This is an operational matter for our Enterprise Agencies. I have asked each of their Chief Executives to write to you with a full response.

Please see the following table setting out changes to Scottish Income Tax since the start of this parliamentary session.

Table 1: Scottish Income Tax Policy: Income Tax Rates and Bands, 2021-22 –
2023-24

Over the current parliamentary term, we estimate that the total spend through the capital budget will be £31.1 billion. This is based on the latest figures available. The following table sets this out in detail.

Table 1: Total capital spending between 2021-22 and 2025-26, £ millions