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The information requested is not held centrally by the Scottish Government.

The Scottish Government is committed to making Scotland a competitive destination for business and talent. While key tax powers such as Corporation Tax remain reserved to the UK Government, we use our limited devolved powers to deliver a fair, progressive tax system that raises significant revenue. Tax and economic policy decisions made by the UK Government have a direct impact on Scottish finances and the delivery of our priorities, including economic growth.

Since the introduction of Scottish Income Tax more taxpayers have come to Scotland than have left. In 2021-22, the latest year of data, net migration of taxpayers was positive across all tax bands and almost all age groups. We closely monitor the impacts of our 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. We are also committed to directly supporting businesses including maintaining the Small Business Bonus Scheme at the rates and thresholds introduced in 2023-24. This scheme remains the remains the most generous scheme of its kind in the UK.

The average time taken to determine planning applications not subject to processing agreements for the first two quarters of 2024-25 in Scotland was as follows:

• for local developments: 11.1 weeks in Q1 and 11.9 weeks in Q2; and

• for major developments: 35.5 weeks in Q1 and 35.2 weeks in Q2.

Statistics for the average length of time to determine planning applications subject to processing agreements are not held centrally. For those applications, statistics are published on the number and percentage of decisions meeting the timescales agreed through processing agreements.

The average time taken to determine planning applications for Q1 and Q2 of
2024-25 for each local authority can be found at: https://www.gov.scot/publications/planning-application-statistics-2024-25-april-2024-september-2024/.

The planning application statistics for Q3 and Q4 of 2024-25 and the annual statistics are not yet published. These will be available on the Scottish Government website at: https://www.gov.scot/collections/planning-statistics/.

As part of our over-arching Just Transition approach, key sectors are taking steps to support our rural and island communities as we work to reduce our carbon emissions, in particular providing equitable access to funding, ensuring anyone who meets the eligibility criteria can access the financial support they need. Examples include:

• The Small Producers Pilot Fund, where we are helping producers regardless of location to access vital services such as private kill facilities at abattoirs. This approach is part of our broader commitment to empowering small producers to contribute meaningfully to the Vision for Agriculture, ensuring that support is inclusive and regionally balanced.
• The Forestry Grant Scheme, available across Scotland, with over half of the applications being for small woodlands, many from farmers and crofters. A small woods loans scheme is available to help those developing small scale applications access grants, and the level of support for smaller woodland projects has been increased to help counter inflationary pressures. There are also targeted grants with enhanced rates to support crofters for native woodland creation in the crofting counties, including the Western and Northern Isles.
• Peatland ACTION funding, which primarily supports on-the-ground peatland restoration activities and is open for applications from eligible land managers who have peatlands that would benefit from restoration. There are no geographical restrictions or target areas for Peatland ACTION funding.
• The Scottish Government's Nature Restoration Fund, which supports projects that are planning and delivering on the ground activity to protect and restore Scotland's biodiversity while helping us build resilience to climate change. There are no geographical restrictions for the Nature Restoration Fund.
• The FIRNS grant scheme, to support projects that shape and grow the use of private investment and market-based mechanisms to finance the restoration of Scotland’s nature.

All public bodies must comply with the law. It is not for the Scottish Government to direct public bodies in matters relating to compliance with reserved matters in the Equality Act 2010, for which the EHRC is the regulator and enforcer.

Public bodies and service providers with questions regarding how the law may affect them in their circumstances should contact the EHRC as it is the body responsible for regulating and enforcing the Equality Act 2010.

The Scottish Government provides funding to a range of organisations through several different funding streams. Each fund has its own set of monitoring and reporting requirements to assess that the recipient is meeting the criteria of the fund. We expect all organisations in receipt of Scottish Government funding to comply with the law.

Forecasts for the Scottish economy, including inflation, are produced by the independent Scottish Fiscal Commission. Their most recent forecasts were published on 29 May (https://fiscalcommission.scot/wp-content/uploads/2025/05/Scotlands-Economic-And-Fiscal-Forecasts-May-2025.pdf).

The Scottish Government has costed the one percentage point above inflation that the Agenda For Change pay deal for 2025-26 and 2026-27 guarantees and is monitoring monthly.

The Scottish Government is committed to supporting rural employment and providing ongoing opportunities for those involved or wanting to be involved in our land-based sectors, which each contribute to climate action. We do this through many different initiatives.

As set out in the Land Based Learning Review Implementation plan, which was published on 29 January 2025, acting on the recommendations of the independent review will contribute to attracting and equipping more people with the right skills and knowledge that are vital for economic growth, building sustainable communities and addressing the nature and climate crises.

We fund LANTRA Scotland, to contribute to increasing the number and diversity of skilled employees in the land-based, aquaculture and environment sectors by promoting the diverse and rewarding careers available and the economic and environmental benefits of investing in skills.

We support initiatives such as the Farm Advisory Service, the Knowledge Transfer and Innovation Fund, the New Entrants programme, the Next Generation Practical Training Fund, and the Land-based Pre-apprentice Programme.

Within the forestry sector, examples include: supporting the Industry Leadership Skills Group to establish Forestry Training Services (UK); the delivery of the Women in Forestry and Future Foresters practical training funds; and the Working Woods Scotland course available through the Association of Scottish Hardwood Sawmillers.

Through the publication of our upcoming Land use and Agriculture Just Transition Plan and Rural Delivery Plan, we also seek to cover a wider range of key areas that impact on rural employment, such as agriculture, marine, land reform, transport, housing, skills, digital connectivity, economic development, and health and social care.

As the way we use our land evolves and adapts to meet the climate challenge, these activities will ensure the people who work in our agricultural industry and other land-based sectors are supported to continue to deliver both sustainable food production and improved integrated land use.

The Scottish Government takes the welfare of farmed fish very seriously and has committed to exploring options for how to best to set welfare standards for production.

We are developing guidance for the welfare of farmed fish at the time of slaughter, which has been developed with the industry and animal welfare bodies.

As stated in my previous response the Animal and Plant Health Agency (APHA) are responsible for considering welfare complaints and investigating potential breaches in welfare legislation, and will continue to apply their professional knowledge and training to assess fish welfare against the provisions set out in The Animal Health and Welfare (Scotland) Act 2006.

The Scottish Government is committed to supporting a sustainable future for our livestock sector - one that reduces emissions while maintaining high-quality food production and rural livelihoods. We are investing in a just transition that helps farmers adopt low-emission practices without simply offshoring our environmental responsibilities through increased imports of high-emission meat and dairy.

However, trade is reserved to the UK Government, and recent UK trade deals risk seriously undermining Scottish producers by allowing imports of food produced to different environmental, animal welfare and food safety standards. These agreements threaten to undercut our farmers and increase the consumption of products with a higher carbon footprint. It is deeply disappointing that neither the current nor previous UK Governments consulted the Scottish Government or undertook any impact assessment that reflected Scotland’s specific circumstances - despite our repeated calls for this. Scotland’s agriculture sector faces unique challenges and must be fully considered when trade deals are negotiated. We will continue to press the UK Government to properly consider the needs of Scottish agriculture and to protect the high standards our farmers and consumers expect.