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The expansion of the water charges reduction scheme (WCRS) from April 2021 is worth £86m across the 2021-27 period and it will provide support for over 470,000 households. The increase in discount from 25% to 35%, again from 2021, means that customers in receipt of the WCRS will be protected from price increases over the regulatory period. There are therefore no plans to review the scheme at this time but it will be part of the strategic review of charges ahead of the next regulatory period.

Scottish Water set out in its 2021 Delivery Plan its expectation that it would invest between £570m and £650m (excluding responsive repair activity) in 2021-22. Scottish Water forecasts that it will outturn in the upper half of this range.

Scottish Water Horizons Holdings limited acquired the PFI companies for £16.2m on 19 December 2018 (see note 11 to the Scottish Water’s financial statements for the year ending 31 March 2019). The value of bank debt as at 31 March 2022 will be c. £31m. Scottish Water is the only shareholder in Scottish Water Horizons Holdings Ltd.

This is a matter for Crown Estate Scotland (CES) as the assessment and evaluation of the ScotWind applications was undertaken by CES. Carbon Capture, Usage and Storage activity was considered as part of the Sectoral Marine Plan for Offshore Wind Energy's Sustainability Appraisal, particularly the Social and Economic Impact Assessment and in the Regional Locational Guidance. Those documents can be found at the links below.

Social and Economic Impact Assessment: https://www.gov.scot/publications/draft-sectoral-marine-plan-social-econimic-impact-assessment/documents/

Regional Locational Guidance: https://www.gov.scot/publications/sectoral-marine-plan-regional-locational-guidance/documents/

I met with the Mobility and Access Committee for Scotland (MACS) on 25 January 2022. We share with MACS a concern to ensure the best service possible to disabled people and value for money for taxpayers. The Government has noted that Motability has committed to utilise their surplus profits for good causes, including a rebate to clients and future investment in greener vehicles. That is the right thing to do and we would urge Motability to ensure all those profits are used to benefit the public.

On disability benefits in Scotland, whilst Motability is currently the only provider accredited under the Accessible Vehicle and Equipment Scheme, we plan to begin work to re-open further accreditation rounds towards the end of this year. This will ensure we are doing all we can to encourage value and promote choice.

The then Housing Minister, Mr Stewart, wrote to the UK Government in March 2021 to raise this issue, but the response received from HM Treasury suggested this would be prohibitively expensive to VAT receipts. Whilst cost is clearly a consideration, we believe this alone should not dictate policy decisions and that the changes suggested would help communities retain existing - often historic - buildings. This would also contribute towards our net-zero ambitions by reducing the emissions caused by demolition and new construction, which benefits from lower VAT rates.

I refer the member to the answer to question S6W-06233 on 25 February 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 .

Work towards a draft bill to provide local authorities with a discretionary power to apply a visitor levy, including a series of roundtable stakeholder events and formal consultation, was at an advanced stage but was necessarily paused at the onset of the COVID 19 pandemic in March 2020.

Our Budget confirmed that we would re-commence this work. Given the continuing impact of the pandemic on the tourism sector in Scotland, we consider it prudent to carefully review the work done to date and undertake further stakeholder engagement before making a firm decision on the next steps.

I refer the member to the answer to question S6W-06233 on 25 February 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-06233 on 25 February 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 .