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The Scottish Public Finance Manual (SPFM) sets out the appraisal framework for proportionately securing best value and value for money. Scottish Transport Appraisal Guidance is designed to comply with the SPFM and forms the first stage of the Business Case process. The current version of the guidance was published in January 2022, following engagement with the user base comprising Regional Transport Partnerships, Local Authorities, Academia and Consultancies.

The Scottish Government is committed to enabling proportionate and efficient appraisal and is working to ensure the business case process is progressed as quickly as possible, whilst also ensuring the requirements of SPFM are met.

A regular topic raised by the user base is for ‘more proportionality’. In response to this feedback, Transport Scotland encourages the use of a ‘risk-based’ approach to appraisal to focus resources on those aspects which are most important to decision making.

Additional options being explored to encourage proportionate appraisal include training courses, more frequent user group meetings and the publication of existing work to demonstrate good practice.

The Scottish Government and SEPA meet regularly to discuss policy and governance matters. Although the Scottish Government has been acutely aware of SEPA’s change plans for their call centre, this is an operational matter for SEPA.

SEPA has not raised any emerging risk, or issue with significant implications, for it's operation or governance with regards to changes to the 24-hour call centre.

We understand decisions around the call centre align with SEPA’s wider plans for organisational transformation and Public Sector Reform.

We know that flooding in Scotland will become more frequent and more severe in the decades ahead. As our biggest climate adaptation challenge, we need to do all we can to be prepared for this. That is why today we will publish Scotland’s first Flood Resilience Strategy. Part of our Scottish National Adaptation Plan 2024-2029, this strategy will help us meet this challenge and support the changes we need to make over the long-term to make our communities more flood resilient.

I refer the member to the answer to question S6W-32136 on 18 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.

A broad range of organisations from across marine sectors, including restoration and community groups, were invited to attend an introductory meeting about the marine and coastal restoration plan on 4 December. Initial thinking on the plan and its development process was presented, and organisations have been asked to confirm whether they would like to take part in the advisory group. Based on this we anticipate membership will be finalised in the new year.

The Scottish Government routinely increases the Local Government budget in-year, including through transfers from other portfolios. The anticipated transfers for 2025-25 are as shown in Table 4.12 of the Scottish Budget and indicate that at least £1,438.3 million of resource and £25 million of capital will be transferred into the General Revenue and General Capital grants at the 2025-26 Autumn or Spring Budget Revisions. Further funding outwith the Local Government Settlement is outlined in Table 4.15 and paid directly by the relevant portfolio.

As with all previous years, any unanticipated transfers in year will also be given effect at the relevant budget revision and processed in the Local Government Finance Order 2026-27.

As outlined in Tables 4.12 and 4.15, it is anticipated that most Scottish Government portfolios will transfer additional funding to Local Government in 2025-26.

The Scottish Government relies on independent forecasts produced by the Scottish Fiscal Commission in arriving at policy decisions on Income Tax. These forecasts include the impact of any possible behaviour change that may result from policy decisions.

The impact of Income Tax policy decisions taken at the 2025-26 Scottish Budget on taxpayers and households is presented in the following publications:

• Scottish Income Tax Factsheet: Income Tax Policy Proposal: Scottish Budget 2025-26 - Scottish Income Tax 2025 to 2026: factsheet - gov.scot
• Distributional analysis of the Scottish Budget: Scottish Budget 2025 to 2026: distributional analysis of the Scottish Budget - gov.scot

Regarding consultation, in advance of the Scottish Budget, the Scottish Government conducts annual research on public attitudes to tax.

This research also includes information on where people find information on tax and their knowledge of the tax system. The information which has been collected is available online: https://www.gov.scot/publications/scottish-budget-2025-26-pre-budget-engagement-summary/pages/1/

This year, we also conducted a broad programme of business engagement on tax policy, used to inform the Tax Strategy, which gave businesses the opportunity to express their views regarding behavioural responses to Scottish Income Tax policy.

The review of the Preparing Scotland guidance has been completed by officials within Civil Contingencies Division in early 2024 as initially planned. Due to a number of competing demands on the time of responder agencies, and a range of other consultations and requests for participation in working groups etc, the draft document has not yet been circulated for consultation and approval. This decision has also been influenced by the fact that the existing guidance is still current, valid and fit for purpose and therefore there is no immediate disadvantage or danger in postponing the circulation in favour of other work. It is expected to consult on the refreshed guidance by summer 2025.

This is a matter for SEPA. The information requested is not held centrally.

As is customary when Ministers are unable to attend, senior officials represent their nations. As such, Scotland was represented at the Council by Graeme Logan, Director of Learning.