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Work through the Fair Work in Social Care Group has developed a set of minimum standards for terms and conditions reflecting Fair Work principles. Work to investigate how these standards can be implemented within devolved powers is being taken forward in collaboration with key stakeholders.

Revenue Scotland publishes monthly and annual data on transactions subject to the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This data is available at: Statistics | Revenue Scotland .

The monthly data published by Revenue Scotland includes the number of transactions subject to the Additional Dwelling Supplement per month. Data up to and including November 2022 is currently available at: Monthly LBTT Statistics | Revenue Scotland . In total, 17,970 transactions were recorded for the period of April 2022 to November 2022.

Local authority level data is published on an annual basis, as part of Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes. The report for 2020-21, which provides data for the period from 1 April 2015 to 31 March 2021, is available at: Annual Summary of Trends in the Devolved Taxes 2020-2021 | Revenue Scotland . The report for 2021-2022 is due to be published in early 2023.

We are working with sector stakeholders to embed the principles of Effective Voice in social care, to enable staff to engage in meaningful, constructive dialogue within their employers to help promote fair working conditions, develop best practice, and deliver high quality care.

The Fair Work in Social Care Group, including key Social Care stakeholders, Trade Unions, representative sector organisations, and care providers, developed an Effective Voice Framework informed by the lived experience of staff. The Framework will support employers and employees to assess the standard of Effective Voice in their workplace and take steps to enhance it, if necessary.

A project to trial this Framework in social care settings will begin in early 2023.

The recent public consultation and discussions with stakeholders sought views on a range of issues, including the tax treatment of cross-border movements of aggregate, imports and exports, rates, reliefs and exemptions.

The Scottish Government is carefully considering the consultation responses, and what further evidence and input may be required on all issues relating to the Levy. This will include further stakeholder engagement, including with industry representative bodies and producers.

The Scottish Government will take the current arrangements for the UK Aggregates Levy, and the recent review of these, fully into account when making decisions on the proposed arrangements for a future devolved tax. We will also consider the research we commissioned to review, model and analyse illustrative options for a Scottish levy, including potential cross-border effects. The final report from the research, which was conducted by Eunomia, was published in August 2020.

As of 31 December 2021, all homes and business in Scotland had the ability to access a superfast broadband connection either through the R100 contracts, the demand-led R100 Scottish Broadband Voucher Scheme (SBVS) or commercial coverage. Our interim voucher meant that anyone whose property was in an R100 contract build plan beyond the end of 2021 had the ability to access a temporary superfast solution. We extended the availability of the interim voucher until 31 March 2022 to ensure that anyone who wanted to, could access a superfast connection through this scheme.

As of 1 December 2022, the R100 contracts had built connections to over 15,000 properties across Scotland with a further 3,800 connected as a result of contractual overspill. Over 2,700 connections had also been delivered through the R100 SBVS. This is, of course, in addition to those premises which are already connected commercially or via our legacy programme, DSSB.

No Ministerial meetings took place with the Mineral Products Association (Scotland) or representatives of the Scottish aggregates sector in 2022.

However, my Officials have had ongoing engagement with several aggregates sector associations and representatives during 2022. I look forward to building on this and engaging with the sector.

The Scottish Fiscal Commission is the independent fiscal institution for Scotland, with a statutory duty to provide the independent and official forecasts of the Scottish economy, devolved taxes and devolved social security spending.

Forecasts for the Land and Buildings Transaction Tax Additional Dwelling Supplement for the period to 2027-28 are set out in Scotland’s Economic and Fiscal Forecasts, published on 15 December 2022. A breakdown of the forecasts related to local authorities, registered social landlords or any other type of organisation is not available.

The call for evidence and views on the LBTT Additional Dwelling Supplement sought views on the case for extending the relief available to local authorities where properties are purchased for affordable housing purposes. The Scottish Government will publish its response to the call for evidence and views early this year and launch a consultation on draft legislation.

The public consultation on developing a Scottish tax to replace the UK Aggregates Levy opened on 26 September 2022 and closed on 5 December 2022. Over this 10 week period a total of 25 responses were received which are now being analysed, and a formal consultation analysis will be published in due course. Further stakeholder engagement, including with industry representative bodies and producers will also take place.

Industry representative organisations proposed that the consultation period be significantly extended and a working group established. Officials have met with representatives of these organisations in order to discuss their concerns, and I am carefully considering the position.

Regardless of weather conditions, Winter Heating Payment will provide a stable, reliable payment of £50 to around 415,000 eligible people on low-incomes and provide a valuable contribution towards their heating expenses during the winter months. Recognising the difficulties being faced by many due to the increased cost of living, we have made the decision to increase the payment value for 2023-24 by 10.1% to £55.05.

Separately, in response to the energy crisis we have doubled the Fuel Insecurity Fund to £20 million to ensure additional support continues to be available to people affected by the rising energy costs and struggling with their bills this winter. A further £20 million has been committed for the Fuel Insecurity Fund in 2023-24. We have also delivered Child Winter Heating Assistance, a benefit only available in Scotland, which is intended to help mitigate the additional heating costs that the households of the most severely disabled children and young people face in the winter months. For 2022-23, we have increased Child Winter Heating Assistance by 6%, to £214.10, and will further increase the payment for 2023-24 by 10.1%, to £235.70.

I have not received any correspondence from the National Farmers Union for Scotland on this matter.

The Scottish Government has undertaken reports on the economic condition of crofting, and the measures to support crofting in Scotland. The latest of these was published on Tuesday 20 December 2022, https://www.gov.scot/publications/economic-condition-crofting-2019-2022/ .

The importance of farming and crofting to our rural and island areas is fully appreciated by the Scottish Government.

I am aware that the NFU have raised an issue in relation to agricultural vehicles and CalMac’s systems. I am more than happy to meet with the NFU to discuss their concerns and to ensure systems are improved to support agricultural traffic when using the CalMac fleet, however I note I am yet to receive any formal representation from the NFU on this matter.