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We do not want anyone to spend any more time in temporary accommodation than is necessary.

The Scottish Government is considering all appropriate options. Updates on this situation will be communicated to Parliament and those on board the passenger ships once a decision has been taken.

The calculated annual average cost per prisoner place within SPS is published in the SPS Annual Report and Accounts each year. For 2021-22 the annual average cost per prisoner place, which excludes capital charges, exceptional payments and the cost of the Court Custody and Prisoner Escort contracts, was £41,858 (2020-21 £39,350).

SPS do not currently calculate the average cost per prisoner place at an individual establishment level therefore this level of detail is not available.

I refer the member to the answer to question S6W-12534 on 12 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/written-questions-and-answers

I refer the member to the answer to question S6W-12534 on 12 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/written-questions-and-answers

I refer the member to the answer to question S6W-12534 on 12 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/written-questions-and-answers

All costs, including those associated with crew staff, providing security, providing catering and port charges for the M/S Victoria and M/S Ambition are covered in our contract with Corporate Travel Management.

The original contract notice with Corporate Travel Management (North) Ltd, was published on 9 August 2022. Latest details on contract costings will be published soon on the Scottish Government’s website.

Invoices to CTM will be published on the Scottish Government website in due course as part of our statutory duty to publish all invoices greater than £25k.

As the Deputy First Minister noted in his appearance at the Finance and Public Administration Committee meeting on 4 October 2022, decisions in respect of amendments to the rates or bands for LBTT are to be taken as part of the Scottish Budget. This ensures that any prospective decisions are taken with all the relevant data and evidence in hand, while also supporting the principles of tax certainty and stability.

Whilst the Office of Tax Simplification (OTS) is a UK Government body, many of the taxes within its remit apply across the whole of the UK, including Scotland. The OTS provides an independent and objective perspective on taxes such as Inheritance Tax and Capital Gains Tax, which apply in Scotland and are widely considered to be complex and in need of reform.

One of the principles of good tax policy making set out in the Scottish Government's Framework for Tax is ‘convenience’, which states that "tax policy should be as simple, clear and straightforward as possible and opportunities to streamline the tax system should be taken where they arise." The UK Government's decision to close the OTS contrasts with this principle and the Scottish Government's approach to tax policy. The closure was announced without consultation or notice and has led to bodies such as the Chartered Institute of Taxation to call for the decision to be reversed – a call the Scottish Government agrees with.

This information is not held centrally; it is a matter for the individual Health Boards.

The regulation of consumer protection is reserved to the UK Government which includes the work of Trading Standards Scotland.

The Scottish Government does not hold the requested information.