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The recent public consultation and discussions with stakeholders sought views on a range of issues, including the tax treatment of cross-border movements of aggregate, imports and exports, rates, reliefs and exemptions.

The Scottish Government is carefully considering the consultation responses, and what further evidence and input may be required on all issues relating to the Levy. This will include further stakeholder engagement, including with industry representative bodies and producers.

The Scottish Government will take the current arrangements for the UK Aggregates Levy, and the recent review of these, fully into account when making decisions on the proposed arrangements for a future devolved tax. We will also consider the research we commissioned to review, model and analyse illustrative options for a Scottish levy, including potential cross-border effects. The final report from the research, which was conducted by Eunomia, was published in August 2020.

As of 31 December 2021, all homes and business in Scotland had the ability to access a superfast broadband connection either through the R100 contracts, the demand-led R100 Scottish Broadband Voucher Scheme (SBVS) or commercial coverage. Our interim voucher meant that anyone whose property was in an R100 contract build plan beyond the end of 2021 had the ability to access a temporary superfast solution. We extended the availability of the interim voucher until 31 March 2022 to ensure that anyone who wanted to, could access a superfast connection through this scheme.

As of 1 December 2022, the R100 contracts had built connections to over 15,000 properties across Scotland with a further 3,800 connected as a result of contractual overspill. Over 2,700 connections had also been delivered through the R100 SBVS. This is, of course, in addition to those premises which are already connected commercially or via our legacy programme, DSSB.

No Ministerial meetings took place with the Mineral Products Association (Scotland) or representatives of the Scottish aggregates sector in 2022.

However, my Officials have had ongoing engagement with several aggregates sector associations and representatives during 2022. I look forward to building on this and engaging with the sector.

The public consultation on developing a Scottish tax to replace the UK Aggregates Levy opened on 26 September 2022 and closed on 5 December 2022. Over this 10 week period a total of 25 responses were received which are now being analysed, and a formal consultation analysis will be published in due course. Further stakeholder engagement, including with industry representative bodies and producers will also take place.

Industry representative organisations proposed that the consultation period be significantly extended and a working group established. Officials have met with representatives of these organisations in order to discuss their concerns, and I am carefully considering the position.

Setting VAT rates is reserved to the UK Government, and remains a decision for HM Treasury. This issue affects heritage properties across all four nations of the UK and provides an opportunity for the UK Government to respond proactively to the global climate emergency. I wrote to Nigel Huddlestone MP, Parliamentary Under-Secretary of State for Sport, Tourism, Heritage and Civil Society, in February last year making the case for a VAT reduction to encourage and promote energy efficiency improvements in traditional buildings, unfortunately the UK Government has not indicated any willingness to consider the issue at this time.

The Scottish Government has already recognised in its housing strategy, Housing to 2040 , that reductions in VAT on household repairs would encourage home renovation in Scotland, and better equip homes for the challenges posed by climate change and the transition to net zero.

The Historic Environment Scotland publication, Guide to Energy Retrofit of Traditional Buildings addresses the common assumption that it is harder to improve the energy efficiency of older buildings, and enables the owners of traditional and historic properties in Scotland to make informed choices about the options available.

The Scottish Government will continue to call on the UK Government to introduce VAT reductions for traditional buildings and to work with stakeholders, including Historic Environment Scotland, to develop further solutions to transition Scotland’s historic buildings to net zero emissions while respecting and preserving their special characteristics.

Regardless of weather conditions, Winter Heating Payment will provide a stable, reliable payment of £50 to around 415,000 eligible people on low-incomes and provide a valuable contribution towards their heating expenses during the winter months. Recognising the difficulties being faced by many due to the increased cost of living, we have made the decision to increase the payment value for 2023-24 by 10.1% to £55.05.

Separately, in response to the energy crisis we have doubled the Fuel Insecurity Fund to £20 million to ensure additional support continues to be available to people affected by the rising energy costs and struggling with their bills this winter. A further £20 million has been committed for the Fuel Insecurity Fund in 2023-24. We have also delivered Child Winter Heating Assistance, a benefit only available in Scotland, which is intended to help mitigate the additional heating costs that the households of the most severely disabled children and young people face in the winter months. For 2022-23, we have increased Child Winter Heating Assistance by 6%, to £214.10, and will further increase the payment for 2023-24 by 10.1%, to £235.70.

On 16 Dec we published the costs associated with the third paper in the Building a New Scotland series. These costs do not yet include final Easy Read costs as the work to finalise and publish the document in this format is still underway. We will not know the final costs associated with this work until it is complete.

Work through the Fair Work in Social Care Group has developed a set of minimum standards for terms and conditions reflecting Fair Work principles. Work to investigate how these standards can be implemented within devolved powers is being taken forward in collaboration with key stakeholders.

The Scottish Social Services Council (SSSC) launched a new system for Continuous Professional Learning (CPL), in October 2020. The change allows for a more flexible approach to recording learning, doing so in a way which works best for registered workers and gives employers more of a role in reviewing registrants’ learning.

Through SSSC social services workers have access to free learning resources, interactive webinars that support CPL and career development and new information on nationally recognised learning resources endorsed by SSSC all of which will support CPL.

Revenue Scotland publishes monthly and annual data on transactions subject to the Land and Buildings Transaction Tax (LBTT) Additional Dwelling Supplement (ADS). This data is available at: Statistics | Revenue Scotland .

The monthly data published by Revenue Scotland includes the number of transactions subject to the Additional Dwelling Supplement per month. Data up to and including November 2022 is currently available at: Monthly LBTT Statistics | Revenue Scotland . In total, 17,970 transactions were recorded for the period of April 2022 to November 2022.

Local authority level data is published on an annual basis, as part of Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes. The report for 2020-21, which provides data for the period from 1 April 2015 to 31 March 2021, is available at: Annual Summary of Trends in the Devolved Taxes 2020-2021 | Revenue Scotland . The report for 2021-2022 is due to be published in early 2023.