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The Scottish Landfill Communities fund is currently operational. The public consultation, which concluded on 6 June, sought views on the Fund’s structure and the potential impact of its closure. This consultation process will inform decisions on the future of the Fund.

The Scottish Landfill Communities Fund remains operational. A public consultation closed on the 6 June, which will inform decisions on the future of the fund. There are no current plans to introduce a new incineration tax. However, the UK Emissions Trading Scheme (ETS) Authority, made up of the Scottish Government, UK Government, Welsh Government and the Department of Agriculture, Environment and Rural Affairs in the Northern Ireland has announced the intention to expand the ETS scheme to cover waste incineration from 2028.

The CCC suggests that there will be benefits, and that in aggregate the benefits will outweigh the costs.

We are grateful to the CCC for estimating the capital investment and operational savings of net zero. Their Balanced Pathway requires upfront investment which will generate operating cost savings. The Pathway is expected to generate an average net cost to the Scottish economy of around £750 million per year between 2025 and 2050.

CCC estimates represent costs and savings for the whole economy. We are currently working to further understand where these costs and benefits might fall between different actors within the economy, including households.

We have committed to, in legislation, setting out an estimate of the costs and benefits associated with the policies set out in the upcoming Climate Change Plan.

Our Income Tax policy supports our progressive approach to tax, which balances the need of supporting households through a challenging economic period, while raising revenue to sustain our investment in public services.

We continue to deliver on our commitment to protect lower income households, ensuring more than half of taxpayers pay less than they would elsewhere in the UK for the remainder of this Parliament.

As part of the Tax Strategy published alongside the Budget, we are providing a period of stability for Income Tax for the lifetime of this Parliament which includes committing to uprating the Starter and Basic rate bands by at least inflation.

Whilst Employment Legislation is reserved, the Scottish Government has continued to use the levers at our disposal to encourage employers to adopt Fair Work practices for all workers including flexible and inclusive and family friendly workplace practices that can help reduce barriers faced by women in the labour market. Scotland has a lower gender pay gap across full and part-time earners compared to the UK and has been so since 2003.

We continue to closely monitor the impacts of our tax policy decisions on taxpayers, businesses, and the economy using a range of evidence such as real time economic data, formal evaluations and engagement with stakeholders, including the business community.

Local authorities must use the financial resources available to them as efficiently as possible to ensure the best possible value. How this is done is a matter for each council. Local Authority reserve balances in Scotland remain considerably higher than pre-pandemic levels.

The record funding settlement for Local Government in 2025-26 was the result of early and meaningful engagement between Scottish Government, COSLA and Councils. We remain committed to ensuring the sustainability of local services going forward and budget engagement ahead of the 2026-27 Scottish Budget has already commenced.

Creative Scotland publishes information on all successful applications made to its funding programmes on its website. The assessment criteria for all funds are also published and are accessible to applicants and indeed any member of the public. It would not be appropriate for Creative Scotland to publish information on unsuccessful applications due to sensitivities around, for example, an applicant's commercial interests. It is the decision of each individual unsuccessful applicant whether they make the outcome of their application publicly known.

The Cabinet Secretary for Education and Skills has met recently with the Principal of Edinburgh University to discuss its cost-saving programme and potential impact on staff.

Staffing and operational matters are the responsibility of individual universities as autonomous institutions, however the Scottish Government and Scottish Funding Councill will continue to engage closely with the sector and offer appropriate support to universities, including Edinburgh, as they develop their plans to address financial challenges.

Whilst Ministers cannot compel institutions to commit to no compulsory redundancies, the Scottish Government’s expectation is that universities work with staff to make every effort to protect jobs, and for compulsory redundancies to be considered as a last resort, after all other cost saving measures have been fully explored.

Information on university retention rates is published by the Scottish Funding Council (SFC) in the statistics publication “Report on Widening Access”. There is no breakdown by those with teacher assessed grades. The latest published data on retention rates covers those students starting in 2021-22 and continuing on to 2022-23.

There are numerous reasons why students may drop out of university which may include personal circumstances or moving into other positive destinations such as work or other forms of study.

We continue to learn from good practice in the sector, such as the University of the West of Scotland’s Student Success Model, which is premised on early intervention and supports student retention and progression.

Scottish Government is committed to enhancing outcomes for young people by delivering a fair and credible qualifications and assessment system as part of our work on qualification reform.

We want young people to have the opportunity to undertake the learner pathway that best matches their abilities and aspirations and ensures they are: successful learners, confident individuals, responsible citizens and effective contributors.

As this is an operational matter for Scottish Water, and the Scottish Government does not hold this information, I have asked them to respond. Their reply is as follows:

Annual leakage levels are published in Scottish Water’s annual report and accounts which are routinely laid before Parliament and available online at https://www.scottishwater.co.uk/Help-and-Resources/Document-Hub/Key-Publications/Annual-Reports. Data for England and Wales is published by Ofwat at https://www.ofwat.gov.uk/publication/leakage-dataset-june-2025/

The leakage figure reported by Scottish Water currently equates to circa 24.7% of water supplied. Leakage is a function of an ageing asset base, and rates are affected by the increase in extreme weather conditions.

If seeking to compare leakage in Scotland with other parts of the UK, it should be noted that Scottish Water’s network is different to many others due to the remote nature of many rural and island communities, as well as the topography and length of pipework used. Direct comparison is difficult due to the very localised nature of how leakage is calculated. When all the various factors are considered, Scotland’s leakage rate appears marginally higher than the average for the UK, however it is still comparable.

Overall, Scottish Water has made great progress and since 2007 has reduced leakage by some 58%.

I refer the member to our recently published Climate Change Plan Update Monitoring Report for 2025, which shows our progress against the individual policies in the agriculture and land use sectors.

The most recent Scottish Greenhouse Gas Statistics from 2022 show that, compared to the 1990 baseline, emissions in land use are down 96.3% and agriculture is down 11.9%. The Climate Change Committee’s recent carbon budget advice to the Scottish Government projects that agriculture will form a part of our residual emissions to 2045, to be offset by land use sinks and engineered removals.