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The Residential Property Developer Tax is a tax on corporate profits levied on certain companies operating across the UK primarily in the domestic construction sector. This is a reserved tax and Scottish Government has no power to introduce the same.

The Scottish Government wants everyone to receive the best possible care and treatment from our health and care services. We have set out the wider policy within which NHS Scotland is expected to deliver services, and we expect all NHS Boards to continue to provide high quality care that is safe, effective and person-centred. Across our health service, pharmacists, the ambulance service, NHS 24, GPs and hospital staff are working hard to ensure that patients get the care they need.

In common with health services across the UK and globally, NHS Scotland is working under significant pressure as the pandemic continues to affect services, and we expect this winter to be one of the most difficult the NHS has faced. While these challenges persist, people who are unwell should always seek help.

The Scottish Government’s Winter Resilience Overview sets out £600m of investment to support winter resilience across our health and care system. These measures across will help ensure people get the right care they need at the right time and in the most appropriate setting. We will also expand our workforce, particularly registered nurses, to assist with the expected increase in workload.

On 2 November, we launched the Right Care Right Place media campaign as part of the wider Stay Well This Winter messaging. We want the public to better understand the healthcare services available to them so they can make more informed choices about the right care in the right place for their specific health care needs.

We are carefully considering the next steps on how to address the responses to our engagement with people affected by historical adoption practices. We are in the process of obtaining some additional consultation from the Cabinet on how we should proceed with this matter.

In the meantime, we have issued a tender to commission research into support services and have also started the implementation of a new dedicated peer-support service for mothers affected.

I refer the member to the answer to question S6W-02957 on 12 October 2021 . 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 Scottish Government published its winter resilience plan on 4 October. This sets out a range of actions we are taking to support our health and social sector throughout the winter period - Health and social care: winter resilience overview 2022 to 2023 - gov.scot.

The COVID-19 Four Harms group continue to meet fortnightly to review and consider the overall threat level of Covid-19 in Scotland guided by evidence provided by the Chief Medical Officer. The group are ready to respond to any surge in infections, outbreaks or variant of concern and have contingency planning in place.

For all scenarios we know that effective and timely delivery of the seasonal flu and COVID-19 vaccines is crucial, and our winter vaccination programme is now well underway. As of 30th October 2022, 2,420,721 Autumn/Winter Vaccines have been administered in Scotland – 1,214,300 COVID-19 vaccines and 1,206,421 adult flu vaccines. Over 87% of older adult care home residents, and 80% of over-65s have received their COVID-19 booster thus far.

We continue to monitor RSV as part of the Public Health Scotland’s surveillance programme and currently have no evidence to suggest that we are facing an RSV epidemic this winter. NHS Board winter plans take into account the predicted surge of seasonal flu, RSV and Norovirus activity that can happen between October and March and have adequate resources in place to deal with potential outbreaks across this period.

The Scottish Government is quite clear that the relevant costs of cladding remediation will be met by developers through the Scottish Safer Buildings Accord. The Scottish Government will prioritise its spend on buildings where the developer no longer exists.

I refer the member to the answer to question S6W-02957 on 12 October 2021 . 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 .

In 2022-23, funding of £18 billion is provided for health and social care. This substantial investment is already benefitting a range of services that are supporting the needs of people living with long COVID.

Health funding for 2023-24 will be confirmed through the forthcoming budget process.

We engage with NHS Boards on a regular basis regarding their capacity needs, and will continue to do so in order to inform the allocation of the long COVID Support Fund.

We awarded a contract through a competitive tender for independent VAT advice from Anderson Anderson & Brown LLP. AAB have been commissioned to provide advice and support to Scottish Government employees on VAT implications, to produce an options paper exploring the VAT implications of different NCS scenarios, and to produce a final report on the considerations of VAT and eventual outcome. This work is ongoing.

After competitive tender, a contract was awarded to Anderson Anderson & Brown LLP to obtain expert independent advice on the implications of VAT on the NCS and associated Care Boards. This work is ongoing. We will engage with the wider sector and HMT prior to any decision being taken which would have a VAT impact.