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The final report has been received and as agreed it will now be subject to peer review. I will provide a further update on progress as soon as that has been concluded. We are committed to publishing the report and will do so once the peer review process and any further action needed has concluded.

Sub-contracting arrangements within the Small Vessel Replacement Programme Phase One vessel contracts are ultimately determined by the main contractor and may reflect existing supply chain relationships. The wider programme of works to support the new vessel deployment and operation includes around £40 million of shore power upgrades, power connections and port improvement works. These works will be progressed across the network over the coming years to enable delivery from around summer 2027 and may present further sub-contracting opportunities.

Adult to child staff ratios are set by the Care Inspectorate as the regulatory body for the Early Learning and Childcare (ELC) sector and as experts in assessing high quality, safe and nurturing ELC provision.

The Care Inspectorate has no plans to update the current guidance, published 2018. Therefore, the Scottish Government has made no assessment of the potential impact on the average cost of childcare provision relating to ratios.

Fire Safety laws for all homes in Scotland, including non-traditional homes, are primarily governed by:

• The Building (Scotland) Regulations 2004
• The Scottish Fire and Rescue Service (SFRS) Guidance
• The Tolerable Standard under the Housing (Scotland) Act 1987

The tolerable standard is a minimum standard for all houses in Scotland including houses constructed using non-traditional construction techniques. The tolerable standard sets out the basic requirements for a safe and habitable home including standards relating to electrical and fire safety. From February 1 2022, an amendment to the statutory tolerable standard requires that all houses, regardless of tenure (or method of construction), must have satisfactory provision for detecting and giving warning of fire or suspected fire.

All new build houses, including non-traditional housing must comply with the Building (Scotland) Regulations 2004 which includes requirements for electrical and fire safety.

The mandatory tolerable standard and building regulations do not differentiate between traditional and non-traditional housing. Detailed guidance on compliance with the tolerable standard and building regulations is available on the Scottish Government website: Fire and smoke alarms: changes to the law - gov.scot (www.gov.scot);Fire safety guidance - gov.scot: Building standards technical handbook April 2024: domestic - gov.scot.

Alcohol sales are subject to VAT, whilst any profits made by businesses selling alcohol are subject to Corporation Tax. Both of these taxes remain fully reserved to the UK Government. Scotland receives a share of UK-wide VAT and corporation tax, regardless of the place of purchase of products or location of businesses, as part of the annual block-grant allocation. The Public Health Scotland evaluation of MUP concluded from a range of studies that “some evidence of cross-border purchasing was identified, but its extent was observed to be minimal.

Farmers and crofters are required to complete at least two of the five Whole Farm Plan audits, including a habitat map for the Biodiversity Audit requirement, by May 2025. All five audits will need to be completed by May 2028.

Under Scottish law all houses must meet a minimum standard to be considered fit for human habitation.

1.Developers of residential properties must adhere to specific fire safety regulations to ensure occupancy. Developers should consult the Building Standards Technical Handbook for comprehensive guidance on compliance. Building standards technical handbook April 2024: domestic - gov.scot.

2.All homes in Scotland are required by law to meet the minimum Tolerable Standard. Local Authority landlords and registered social landlords are required to meet the Scottish Housing Quality Standard (SHQS) Improving housing standards - Social housing - gov.scot which includes compliance with the Tolerable Standard. Private landlords are required by law to meet the Repairing Standard. The standards that private landlords are required to meet from 1 March 2024 are available online Repairing standard: statutory guidance for landlords - gov.scot (www.gov.scot).

3.The Housing (Scotland) 2014 introduced a registration scheme for letting agents. Under the Letting Agent Code of Practice, the duties on letting agents depend on whether they manage repairs and maintenance directly for the landlord. If they provide that service for the landlord, they must have written procedures for the notification of any repairs and maintenance required. Repairs and maintenance must be dealt with promptly in line with the letting agent’s agreement with the landlord and the letting agent’s written procedures.

4.Contactors and site operators (dutyholders) involved in construction and renovation projects must adhere to specific fire safety regulations to ensure the safety of both workers and future occupants. Key legislative framework and guidelines include the Fire Scotland Act 2005 (for the safety of workers). Construction (Design and Management) Regulations 2015 (CDM) 2015; Health and Safety Executive (HSE) Guidance and Building Standard Technical Handbooks.

The specific requirements depend on the type of structure, but key areas include alarms, escape routes, materials, and heating systems.

The mandatory Tolerable Standard under the Housing (Scotland) Act 1987 and the Building (Scotland) Regulations 2004 do not differentiate between traditional and non-traditional housing. Detailed guidance on compliance with the Tolerable Standard and Building regulations is available on the Scottish Government website.

The mandatory Tolerable Standard under the Housing (Scotland) Act 1987 and Building (Scotland) Regulations 2004 do not differentiate between traditional and non-traditional housing. Detailed guidance on compliance with the tolerable standard and building regulations is available on the Scottish Government website.

Furthermore, The Scottish Fire and Rescue Service (SFRS) deliver a programme of Home Fire Safety Visits (HFSV) which provide people with fire safety advice for their homes. The SFRS visits are based on the person’s vulnerability and how they live, not the structure of the home.

The Scottish Government has no current plans to introduce a moratorium on battery energy storage system developments. There is a statutory structure that must be followed for all decision-making. Where new development proposals come forward, each application must be considered on its individual merits.

Where the Scottish Fire and Rescue Service (SFRS) receive information about a proposed BESS site they refer those duty holders (site operators) responsible for the plant to the National Fire Chief Council's (NFCC) Grid Scale Planning Guidance for FRS. These guidelines detail, amongst other elements, minimum standards for fire safety systems and design features, water requirements for firefighting, and access requirements.

BESS sites also fall under special fire precautions which are regulated by the Health and Safety Executive under the Health and Safety at Work Act 1974 due to the equipment used to collect, store and release electricity as required.