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Consistent with Scotland’s Framework for Tax we are consulting and engaging to help inform the development of the Scottish Aggregates Levy Bill.

This process began with a public consultation conducted last autumn, complemented by engagement with stakeholders. Taking account of feedback, it was concluded that more work was needed to ensure that decisions on Bill provisions are based on optimal evidence.

In January 2023, the decision was taken to establish an advisory group to assist this process. The group is designed with a broad mix of expertise and perspectives and is chaired by a senior Scottish Government official.

The group has already met twice and expects to hold its next meeting on 19 April. Through constructive and informed discussions, it is providing valuable insights to help refine policy positions and, in turn, Bill provisions. Summaries of its work will be published on the Scottish Government website in due course.

The Scottish Government appreciates the contribution of all members of the group, which will likely have a further role to play as the Bill progresses.

The Scottish Government supports transparency and responds positively to suggestions for the inclusion of information in the range of reports that the Scottish Government produces. Since the publication of the Scottish Government Consolidated Accounts 2021-22 and the related audit reporting, the Scottish Government has updated the reporting on the financial position in the recent Finance Update and Spring Budget Revision, will shortly lay in Parliament the Final Outturn report for 2021-22, which will update the outturn reporting from the Provisional Outturn statement and in the suite of annual accounts and will continue to engage with Audit Scotland on how transparency can be further improved in the next round of financial reporting. Finance and Public Administration Committee: finance update and Spring Budget Revision 2022 to 2023 guide - gov.scot (www.gov.scot) ).

The approach to performance reporting is developing; Audit Scotland reported in its Annual Audit Report on the 2021-22 Scottish Government’s Consolidated Accounts that improvements had been made in 2021-22 to the performance report in the Consolidated Accounts. The Scottish Government is committed to build on those improvements in 2022-23 and we will continue to enhance our approach across the organisation, with a particular focus on outcomes.

The Scottish Government meets with the Scotch Whisky Association (SWA) regularly to discuss a range of topics, including decarbonisation matters.

The Scottish Government Industrial Decarbonisation Team is due to meet the SWA by mid April 2023 to discuss their implementation of the NetZero/Sustainability Strategy and opportunities for decarbonisation by fuel switching or shifting to more energy-efficient technologies.

The Scottish Government recognises the role that the Scotch Whisky industry has in moving towards net zero and welcomes the work carried out by the sector in this area.

The annual local government finance settlement consists of both revenue and capital grants and local authorities also receive additional ring-fenced funding outside the annual settlement.

In 2022-23 the General Revenue Grant funding within the annual local government finance settlement was paid in equal instalments every Wednesday throughout the year with the General Capital Grant payments being made monthly, in or around the middle of each month. All other ring-fenced funds are paid as and when required throughout the financial year.

Details of the final 2022-23 local government finance settlement are set out in the Local Government Finance Circular 3/2023 - Local government finance circular 3/2023: settlement for 2023-24 - gov.scot (www.gov.scot) and the provisional funding out-with the settlement was set out in the 2022-23 Scottish Budget document Table 5.17 - Scottish Budget 2022 to 2023 - gov.scot (www.gov.scot)

The Scottish Government engages fully in the audit process and the related scrutiny. The Action Plan at Appendix 1 of the Annual Audit Report 2021-22 sets out the audit recommendations and the Scottish Government responses and agreed actions. It is the nature and timing of the audit process that there are aspects where action has already been taken and where action is in progress. The Public Audit Committee has considered the Auditor General’s report and the Permanent Secretary and relevant officials have attended a session with the Committee and responded to Committee questions.

The Scottish Government has no plans to implement a whisky tax.

This is a matter for individual local authorities. The information is not held centrally.

The Scottish Government commissioned the Health and Social Care Alliance Scotland to undertake a programme of lived experience engagement and information sharing, that supports the implementation of the Women’s Health Plan: 2021 - 2024 over the lifetime of the plan.

An update on the delivery of this work since the publication of the Plan can be found in our recently published Women’s Health Plan: A Report on Progress .

The jointly funded £250,000 endometriosis research project with Wellbeing of women covers a period of 3 years, and began in the financial year 2022-23.

The findings from the research will be published in an open access journal after the research completion in 2025. The results will also be presented at national and international endometriosis conferences.

Scottish Government officials are in exploratory discussion with the UK Government on their evolving proposals for Investment Zones and how they could work in Scotland. They have emphasised that any zones in Scotland must be developed in partnership between the Scottish and UK Governments; must be tailored to Scotland’s economic strengths and opportunities, and our policy and governance landscape; and must seek to build on existing activity in a way that works for business and supports innovation across sectors. Further information is awaited from the UK Government on a number of key issues, but we hope to make progress in the coming weeks.

The Scottish Government has had a number of meetings with Ricardo AEA Ltd since May 2021:

• Meetings to discuss research and analysis that Ricardo AEA Ltd has been commissioned to deliver for Scottish Government: this has involved around 20 research commissions, each with regular meetings to discuss project progress and direction, to agree method and approaches and to review and sign off outputs.
• Meetings related to working groups and advisory groups to which Ricardo provides technical expertise, for example related to air quality, either convened by Scottish Government or convened by others (eg UK Government) and in which Scottish Government is a co-participant. These meetings discuss matters such as data and evidence provision, analytical methods and research dissemination.