Please see the following table setting out changes to Scottish Income Tax since the start of this parliamentary session.

Table 1: Scottish Income Tax Policy: Income Tax Rates and Bands, 2021-22 –
2023-24

The Scottish Government is committed to advancing women’s entrepreneurship and fostering an inclusive business environment, through implementation of the recommendations of the Pathways report on women in entrepreneurship, which consulted extensively to identify impactful measures that would address the gender gap.

To date we have supported a range of programmes including the South of Scotland Enterprise regional Pathways Pre-Start programme and the Pathways Funds. We are investing a record £6 million to support further Pathways implementation in the current financial year, transforming the number of women who start and scale businesses and widening participation in entrepreneurship.

As stated in the response to S6W-35301, through the Scottish Government’s Fair Work policy all employers across Scotland, including those involved in the Offshore Wind sector, are encouraged to adopt Fair Work First principles. Leasing agreements are agreed and maintained by Crown Estate Scotland.

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

Our current Infrastructure Investment Plan (IIP) which was published alongside the last Capital Spending Review, estimated that annually, around 45,000 construction and maintenance jobs would be supported through the associated total capital investment. This information is not centrally monitored, however as part our annual reporting on the progress of the IIP, we include information on major capital projects and their contribution to local economic development.

Our annual IIP Progress Reports are published on the Scottish Government website and can be found by way of the following link www.gov.scot/infrastructure-investment-plan

I made it clear when responding to the Independent Review of Qualifications and Assessment (IRQA) in September last year that it is vitally important that all young people have a clear and coherent senior phase offer, which aligns with pathways that are available in both higher and further education, and on into employment.

As indicated in the Scottish Government response to the IRQA, the work to rationalise the qualifications offer in the senior phase will be undertaken by the current qualifications body and subsequently Qualifications Scotland. The work should ensure high-quality qualifications in senior phase that:

• suit all pupils regardless of their age, stage, and ambition;
• is clear and easy for pupils to understand and navigate;
• delivers greater parity of esteem between different qualification types;
• delivers the skills and knowledge to grow our economy and
• will be maintained, reviewed and updated on a regular basis.

During 2024-25 SQA worked with stakeholders to identify and remove underutilised qualifications from their portfolio and, after extensive engagement, will remove 143 qualifications mostly on the grounds of no or low uptake.

An essential part of rationalisation of the senior phase offer will be guided by the evidence gathered from reviewing the types of qualifications available, patterns of delivery, their intended purposes, and how effectively they are fulfilling those purposes.

The Council Tax Reduction Scheme exists to ensure that nobody in Scotland should have to meet a Council Tax liability they cannot be expected to afford.

Over 460,000 households receive some level of CTR, and on average recipients save over £850 a year. Over 380,000 households were in receipt of full CTR and therefore did not have to pay any council tax (as at March 20204).

The Council Tax working age scheme was revised from April 2022, to ensure that, as far as practicable, a household in the same circumstances receives the same level of Council Tax Reduction whether it is on Universal Credit or not.

In 2025-26 the Scottish Government has allocated over £15 million for the provision of free income maximisation support, welfare and debt advice. In 2025-26, Citizens Advice Scotland and the network of Bureaux have been allocated over £7.7 million. This funding supports the Money Talk Team service, providing free and confidential income maximisation, welfare and debt advice services across Scotland as well as the new national roll-out of the Council Tax Debt project.

No funding has been provided to any private business this parliamentary session to pilot a 4 day working week and there is currently no planned funding for Private Sector Pilots. The Scottish Government recognises the environmental, health and wellbeing benefits, and efficiency gains that a four-day working week could bring and have taken forward unique pilots in public sector organisations in Scotland.

The UK Government is responsible for monitoring Inch Cape’s Supply Chain Plan as part of the Contracts for Difference (CfD) scheme.

The Scottish Government is investing up to £500 million over five years to anchor our offshore wind supply chain, support market certainty, and help create a highly productive, competitive offshore wind economy which supports thousands of jobs.

The Scottish Government has set the goal of establishing Scotland as one of Europe's leading start-up economies, fostering an environment where innovation and high-growth businesses flourish. Within this parliamentary term it has spent over £60 million to aide these ambitions with at least a further £23 million committed by the end of the Parliamentary term.

These figures do not include spend from our Enterprise Agencies or Entrepreneurial Education. In addition this does not include spend for financial year 2026-27 due to our single year budgeting process.

The Scottish Government has set up a short life working group to consider existing policies, guidance and legislation which may be impacted by the judgment. This work will position us towards a state of readiness to take all necessary steps when the EHRC’s revised Statutory Code of Practice on services, public functions and associations and updated guidance are published.