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The Scottish Government will aim to have the independent Chair of the Creative Scotland review in post early next year and for them to publish their recommendations by summer 2025. The Scottish Government will then work to consider these recommendations.

As part of the budget announcement on 4 December, the Scottish Government announced that engagement with the culture sector will begin early next year with a short survey about the scope of the review. The Scottish Government will aim to announce the independent Chair of the Creative Scotland review shortly.

I refer the member to the answer to question S6W-31594 on 4 December 2024. 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-31366 on 5 December 2024. 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 possible introduction of a Public Health Supplement was raised at a number of meetings of the New Deal for Business Group and its Non-Domestic Rates sub-group. The minutes of both groups are published on the Scottish Government’s website.

The Scottish Government has not discussed the possible introduction of a non-domestic rates public health supplement with the Scottish Assessors Association.

I recognise that it is essential that the culture sector has an opportunity to engage in this work and I can confirm that this engagement will begin early next year with a short survey about the scope of the review.

I will write to the member when the survey is launched and would welcome his assistance in ensuring that as many of the sector have the opportunity to respond to the survey as possible.

This will be the first stages of engagement with the sector and there will be further opportunities as the review progresses.

On 4 December, I provided an update to the Constitution, External Affairs & Culture Committee on progress in relation to the Review of Creative Scotland as part of my response to their recommendations regarding the pre-budget scrutiny. I will send the Member a link to the report once it is published on the CEEAC Committee webpages.

Since July 2023, the Tax Advisory Group have focussed on supporting the development the Tax Strategy, and have discussed it at all four of their meetings in 2024. The Group did not discuss the possible introduction of a non-domestic rates public health supplement on retailers, and the group does not have a role in decision making as part of the Scottish budget process. The Group’s terms of reference and minutes of their meetings are published on the Scottish Government’s website (Tax Advisory Group - gov.scot).