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For the 2022-23 tax year, the Scottish Fiscal Commission forecast that there will be 452,600 Scottish taxpayers in the Higher Rate band, and 19,500 in the Top Rate band.

COSLA recommended to Scottish Ministers that the flood protection schemes eligible for funding in the Flood Risk Management Strategies published in December 2015 which are not yet “legally committed” are to be paused and reviewed. Ministers accepted this recommendation and a review of these projects is being undertaken to assess their status and viability. COSLA will present the review findings to Ministers in due course. This pause and review of schemes is one element of the work being taken forward to review the current funding and distribution arrangements for flood risk management. The Scottish Government has not currently suspended any expenditure on the flooding programme.

The Scottish Government continues to prioritise funding for flood risk management. The flooding budget is increasing by 70% from £210 million to £360 million over the next 5 years. Local authorities are responsible for commissioning and delivering flood protection schemes. In recognition of the importance of reducing flood risk the Scottish Government has provided, since 2007, a total of £42 million a year through the general capital grant to local authorities to allow them to invest in flood protection schemes.

Catering and events businesses that do not operate within a fixed single venue will be supported through two routes depending on their particular business model.

• The £3 million Scottish Wedding Industry Fund, announced on 17 December 2021, will provide top-up payments to eligible businesses who have previously been supported through this funding route.

A further £19.8 million of funding to support event businesses (including supply chain operators such as catering and events businesses that do not operate within a fixed single venue) which was announced on 3 January 2022.

Scottish Wedding Industry Fund businesses will be contacted directly from week commencing 17 January 2022.

Event funding businesses will be contacted by EventScotland from week commencing 24 January 2022. For the first round of funding, top-up payments will be provided to businesses which were previously supported by EventScotland and VisitScotland under the previous Events Industry Support Fund, Events Industry Support Fund 2 or Pivotal Event Business Fund and have been adversely financially affected by the cancellation or restriction of events between the period from 8 December 2021 to 31 January 2022.

Businesses eligible for support will receive a top-up payment based on pre-COVID annual turnover within the following bands:

£10,000 - £24,999 = £2,000;

£25,000 - £49,999 = £3,500;

£50,000 - £99,999 = £5,000;

£100,000 - £499,999 = £10,000;

£500,000 - £999,999 = £25,000; and

£1,000,000 + = £50,000.

The Scottish Government is currently working with EventScotland and the Event Industry Advisory Group to determine the best way of distributing the remaining funding to support to those event businesses continuing to experience cancellation or postponements in February and March, or who may have previously not had access to COVID-19 event funding support. This will include ensuring that businesses who can demonstrate eligibility for both the Scottish Wedding Industry Fund and the events funding are appropriately funded.

There are currently no plans to introduce a “Climate Change Business Bill” within the current parliamentary session.

Regulations amending the Health Protection (Coronavirus) (Requirements) (Scotland) Regulations 2021 were made today.

The Health Protection (Coronavirus) (Requirements) (Scotland) Amendment (No.2) Regulations 2022 amend the Health Protection (Coronavirus) (Requirements) (Scotland) Regulations 2021 (“the principal regulations”) and will take effect on 24 January 2022.

The Amendment Regulations remove the capacity limits for live events held indoors and the definition of a live event.

The regulations also remove the requirement to take measures to ensure, so far as reasonably practicable, that a distance of 1 metre is maintained between people on or waiting to enter hospitality and leisure premises and that only enough people are admitted to the premises to allow the 1 metre distance to be maintained.

The regulations remove the requirement for table service in premises where alcohol is sold for consumption on the premises, and that the customer must remain seated whilst consuming food and drink on the premises.

The regulations also remove the requirement for the closure of nightclubs to members of the public and amend the definition of ‘late night premises’ in the Principal Regulations in relation to the certification requirements.

The Regulations have been published at www.legislation.gov.uk/ssi/2022/13/contents/made

This information is not currently available. Our Charity partners were given a deadline of 17 January to return their reports on ScotSpirit Activity processed up until the end of the year (2021). We are still waiting for a few partners to return their data and this is being actively followed up.

I will write to the member as soon as the information is available and a copy will be placed in the Parliament's Reference Centre (Bib 63108)

I refer the member to the answer to question S6F-00531 on 2 December 2021 which is available on the Parliament’s website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/ormain.aspx .

The proposal for a Carers Outcome will be fully considered as part of the upcoming Review of the National Outcomes. Scottish Ministers are required under the Community Empowerment (Scotland) Act (2015) to review the National Outcomes within five years of their previous publication. On 21 September 2021, I confirmed to the Finance and Public Administration Committee that external engagement for the next Review will commence in 2022, with the aim of laying the statutory report in Parliament during the third Parliamentary term in 2023.

This is a matter for Zero Waste Scotland, which is a company limited by guarantee that is independent from the Scottish Government.

The information requested is not held centrally.

sport scotland’s budget for 2022-23 is currently in development and is subject to financial arrangements for 2022-23 agreed between Scottish Government and sport scotland.

However, at this stage sport scotland does not expect to have any expenditure against a tennis facility at Park of Keir in 2021-22. Consequently, sport scotland intends to retain the same budget allocation for a tennis facility at Park of Keir in 2022-23 as in 2021-22 (as outlined in response to S6W-05651 on 20 January 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

The Minister for Higher Education, Further Education, Youth Employment and Training met with Amazon on 2 September 2021. In his previous role as Minister for Business, Fair Work and Skills he met Amazon on several occasions to discuss Fair Work issues, emphasising the benefits of Fair Work for both Amazon staff and the organisation.

The Scottish Government remains committed to promoting Fair Work across the economy and encourages all employers to adopt fair work practices, including paying workers at least the real Living Wage and providing appropriate channels for effective voice, such as trade union recognition.