The governance body of a Green Freeport, which will need to be approved by the Scottish and UK Governments, will be required to maintain a record of all businesses operating, or applying to operate, within the tax site. That record must be kept up-to-date, contain information about the beneficial owner of the business, and be readily accessible to law enforcement agencies, including HMRC and the National Crime Agency. Law enforcement will use this information to carry out checks on the businesses and their beneficial owners before businesses are authorised to operate within the tax site.

This information is published in tables 6.10, 7.5 and 8.6 of the Pupil Census Supplementary Statistics. The 2021 statistics will be published on 15th March 2022. Statistics for previous years are available at the following link: Pupil census: supplementary statistics - gov.scot (www.gov.scot) .

The Education (Additional Support for Learning) Act 2004 (as amended) requires education authorities to identify, provide for and to review the additional support needs of their pupils. We support local authorities through the provision of statutory guidance to inform policy and practice, including guidance to the Education (Additional Support for Learning) (Scotland) Act 2004.

Education Scotland works in partnership with the Scottish Government, ELC, schools and local authorities to improve the outcomes and educational experiences for all learners, including those who require additional support through a range of activities. These include:

• Support and challenge from Education Scotland Inclusion Wellbeing and Equality Officers through the national and regional focus.
• Information, guidance, professional learning and reflective opportunities which include a focus on additional support needs and inclusion.
• The HM Inspection model of education which provides support and challenge to promote improvement for all learners through the fulfilment of statutory duties, inclusion and equality.

In addition, we published our joint response to the independently chaired review of implementation of additional support for learning in October 2020. Angela Morgan’s report sets a clear direction in how we can continue to build on progress in this area. The joint action plan sets out the measures we will take to implement her recommendations.

We published an updated action and progress report on 1 November 202. The action plan and governance arrangements for this work are available from: Additional support for learning action plan: progress report - gov.scot (www.gov.scot)

An updated action plan will be published in Spring 2022.

Scottish Government officials were last in contact with Harland & Wolff, who lease the former BiFab yards of Methil and Arnish in January 2022.

Eligibility for Warmer Homes Scotland (WHS) does not operate on an “application” basis, but on proxies which are used as an indication of the likelihood of the household living in or being at risk of fuel poverty.

Eligible callers to Home Energy Scotland, looking for advice or help are referred to WHS. Both the householder and the property must meet the qualifying criteria to receive assistance from Warmer Homes Scotland.

A total of 1,467 referrals to WHS during the period 1 November 2021 and 28 February 2022 were made from those who were 60 years and above.

Monitoring information for other winter support schemes will become available at the end of the current financial year and we intend to publish that information once available.

The Scottish Government does not hold information on how many older people who are in relative or absolute poverty have raised concerns about not being able to afford both heating and food this winter. The sources of information below provides indicators of levels of poverty; and engagement with stakeholder organisations.

Poverty and food insecurity

One indicator of levels of poverty and food insecurity is the latest Family Resources Survey (FRS). The most recent information available for 2019/20 showed that food insecurity rates for Scotland reflected those of the UK as a whole, and that the rate of food insecurity was lower for people over 65. Both the FRS and the 2020 Scottish Health Survey (SHeS) indicated rates of between 1% and 3% for over 65s, compared to 8% overall.

According to the FRS, around a quarter of people in both relative and absolute poverty were experiencing low, or very low food security. The relative poverty rate after housing costs for pensioners was 14% in 2017-20, or 150,000 pensioners each year - consistently below that for working-age adults (19%).

Fuel poverty

Data from the Scottish Government’s national Warmer Homes Scotland (WHS) scheme provides an indicator for those at risk of fuel poverty. The scheme is designed to help those living in or at risk of fuel poverty through installing insulation and heating measures into individual properties. Eligibility for the scheme is based on “proxies”, including certain benefits such as Employment Support Allowance (ESA) and Personal Independence Payment (PIP), which are an indication of the likelihood of the household living in or being at risk of fuel poverty.

Referrals to WHS during the period 1 November 2021 and 28 February 2022 are as follows.

The Scottish Government does not hold separate data on the percentage rise in the cost of living for older people who are in relative or absolute poverty. The information below provides an indication.

Inflation, as measured by the Consumer Prices Index rose by 5.5% in the 12 months to January 2022. This has been the highest yearly increase since the 1990s.

Figures from the ONS suggest that retired and non-retired households have experienced similar levels of inflation rates since April 2021, and so have high- and low-income households. However, rises in costs are being driven by different things - including different exposure to transport costs (affecting non-retired people more heavily) and housing and household services (affecting retired people more). Separate figure are not available for Scotland

With regard to water charges, the water and sewerage charges for households will rise by 4.2% on 1 April 2022 – this means the average household charge in Scotland will be £391 in 2022-23. Water charges are linked to council tax bands and discounts which apply to council tax also apply to water charges (such as student exemption or the single occupant discount). From 1 April 2021 the water charges reduction scheme discount – available to customers in receipt of full Council Tax Reduction – has increased to 35%, up from 25%. Over the next year (2022-23), households in receipt of the full council tax reduction discount will actually pay less than they did in 2020-21.

A key driver of price increases is energy prices, which have increased significantly over the year and continue to increase due to the crisis in Ukraine. Low-income households are particularly exposed to increases in the price of energy as they spend a larger proportion of the household income on fuel and housing costs. The Institute for Fiscal Studies suggest that by April lowest-income households will be facing inflation rates of almost 7%, higher than the average rate of 6%. The Resolution Foundation estimate that later this year the poorest third of households will be spending at least 10% of their household income on energy bills alone, compared to around 7% now.

People who are experiencing financial hardship may be receiving, or be eligible for, a range of financial support services (both direct and in-kind), and the nature and amount of support will depend on individual circumstances. Therefore it is not possible to make a meaningful estimate of what would be required in terms of additional support to bring all those below the poverty threshold above that threshold.

Scottish Government recognise the positive contribution older people make to their communities and are committed to ensuring that people are financially secure and supported as they age. Fairness and human rights remain at the heart of the Scottish Government’s approach as we work to keep older people safe, cared for and connected, with access to the essentials they need, with funding of over £1.3 million to organisations who are directly supporting the needs of older people during the Covid pandemic, including funding for helplines, food distribution and keeping people connected.

Local authorities have discretion over whether they provide the £150 cost of living payment as a credit to the council tax accounts of eligible households or as a cash payment, with the overriding objective being that payments are made by the end of April 2022. Eligibility is not determined by the age of those present in the household but is based on whether the home is in council tax valuation bands A, B, C or D, or, in any council tax band and the household is in receipt of a council tax reduction. Additionally, certain types of household exempt from council tax are eligible to receive this payment, including where properties are unoccupied because the resident has gone to someone else's home to provide care or the resident receives care elsewhere .

The information requested can be found in the publication Poverty and Income Inequality in Scotland 2017-20 . This is available online at Poverty and Income Inequality in Scotland 2017-20 (data.gov.scot).