The Scottish Government increased the capital budget from £32.5 million in 2023-24 to £43 million in 2024-25 and £47 million in 2025-26. Decisions on how this budget is spent between fleet, equipment and buildings is a matter for the SFRS Board and Chief Officer. SFRS is currently consulting on a range of possible service delivery changes to better match its assets with the risks present in communities. This will allow SFRS to take decisions on closing, merging or upgrading fire stations over the next 5 years.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. The 29% vacancy rate refers to on-call establishment figures. SFRS is taking action to recruit more on-call firefighters though the use of 50 full time on-call support officers and in providing targeted assistance to potential candidates. In addition more flexible contracts have been introduced which can reduce the time commitment needed to be an on-call firefighter.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. There are currently two on call stations in the Orkney Islands Council area with a full staffing complement. When an appliance is not available, a response will be provided from the next nearest available location.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. There is currently one on call station in the Moray Council area with a full staffing complement. When an appliance is not available, a response will be provided from the next nearest available location.

Capital expenditure is solely for the purchase of Peatland Carbon Units at a set rate as they mature within each project. However, awardees may sell their units on the open market where they can achieve an improved price.

The £1m allocated to the project is to cover liabilities if awardees exercise their option to redeem their Peatland Carbon Units with Scottish Government rather than selling them on the open market.

There are no implications for the Peatland ACTION budget in the year 2026-2027 as a result of the carbon contracts pilot.

The Scottish Government has a number of contingent liabilities, which are disclosed in its consolidated accounts each year. The Scottish Government seeks the prior approval of Parliament, via the Finance and Public Administration Committee, before entering into any specific contingent liability unless it arises in the normal course of business or the sum of the risk is £2.5m or less.

The Scottish Government seeks to manage the impact of contingent liabilities crystallising within existing departmental budgets, in line with portfolio accountabilities. Only where necessary would these be funded centrally.

The budget treatment of crystallised contingent liabilities depends on the nature of the underlying transaction, in line with HM Treasury’s Consolidated Budgeting Guidance and accounting regulations. At present based on the latest contingent liabilities, if these were to crystalise there would be more call on capital over resource budgets.

Scottish Government undertook a robust process to assess a total of 14 different possible blended finance mechanisms for peatland restoration. Officials used Green Book appraisal methods to filter this list and employed a wide range of evidence to select a preferred option.

The Island Connectivity and Vessel and Ports Plan outlines our investment in new vessels and port and harbour projects that have been delivered within Phase 1 period of 2021-2026 reference to pages 11, 12 and 22 of the VPP.

Whilst we would have liked to have made more progress given the long lead-times for vessel and port projects, it was always known that a number of these projects would require further funding for construction beyond the five-year period of the IIP.