Accountable Officers are in place to ensure that public money is used efficiently and effectively in line with guidance published in the Scottish Public Finance Manual (SPFM). The SPFM provides guidance on the proper handling and reporting of public funds.

The information requested is not held centrally by Scottish Government.

As Scottish Government functions have increased and matured, the volume and complexity of outsourced legal work has also evolved. This work is procured and we are now utilising the third iteration of a framework providing Legal Services to the Scottish Government and the wider public sector. The current Legal Services Framework is divided into 6 Lots by subject matter:

The Scottish Government has no functions in relation to the windfall tax. The oil and gas fiscal regime - including the Energy Profits Levy or "windfall tax" - are wholly reserved to the UK Government, as are decisions on how to spend the revenues raised.

I refer the member to the answer to question S6W-34203 on 27 February 2025. 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-34203 on 27 February 2025. 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-34203 on 27 February 2025. 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-34203 on 27 February 2025. 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-34203 on 27 February 2025. 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-34203 on 27 February 2025. 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