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We are not aware of any reports by the Accounts Commission that local authorities are facing unsustainable budget shortfalls.

Councils are statutorily required to set balanced budgets, and the Accounts Commission appropriately highlights that the use of one-off measures, such as the use of reserves, in place of established recurring measures and robust longer-term financial plans to bridge notional budget gaps is unsustainable.

The Scottish Government has a long history of working with COSLA and local authorities to make sure council finances are sustainable and that available resources can meet long-term commitments.

The record funding settlement for Local Government in 2025-26 provided a real terms increase in funding of 5.5 per cent, as confirmed by the Accounts Commission, and was the result of early and meaningful engagement between Scottish Government, COSLA and Councils. We remain committed to ensuring the sustainability of local services going forward and budget engagement ahead of the 2026-27 Scottish Budget has already commenced.

Scottish Government grant funding is subject to standard terms and conditions, which state that:

“No part of the Grant shall be used to fund any activity or material which is party political in intention, use, or presentation, or appears to be designed to affect support for a political party.”

Grant managers are expected to maintain strong relationships with grantees, with regular monitoring and reporting to ensure funding delivers agreed outcomes.

The Office of the Scottish Charity Regulator provides detailed guidance on how charities can engage on political issues appropriately.

Information on Ministerial engagements is routinely published on the Scottish Government website and can be found at: www.gov.scot/collections/ministerial-engagements-travel-and-gifts/. The engagements for May 2025 will be published three months in arrears, in line with the Scottish Ministerial Code.

We are working closely with the Edinburgh Festival Fringe Society as well as the wider fringe ecosystem on areas such as rising costs for artists and venues. This is reflected in Edinburgh Festival Fringe Society receiving £300,000 from the Scottish Government in 2025-26 to help grow the significant benefits the Fringe delivers for Scotland’s economy, society and culture sector and to help safeguard the future of the Edinburgh Fringe as a world leading cultural asset, built on the principle of free access for all.

This funding is being provided to underpin Society’s data and digital infrastructure to make it more accessible for artists, audiences and venues as well as exploring how we can collectively support Scottish artists and the sector capitalise on international opportunities developed at the Fringe.

Alongside this we are working with the Fringe and other festivals through a Strategic Partnership focused on driving and delivering progress on the key barriers to, and enablers of, future success to make Scotland’s arts festivals even more sustainable.

The Scottish Government is committed to working with the Fringe Society and all partners who deliver the Edinburgh Festival Fringe. This is reflected in the Edinburgh Festival Fringe Society receiving £300,000 from the Scottish Government in 2025-26 to help grow the significant benefits the Fringe provides to Scotland’s economy, society and culture sector and to help safeguard the future of the Edinburgh Fringe as a world leading cultural asset, built on the principle of free access for all. We are currently working with the Fringe Society and wider Fringe ecosystem on its future sustainability including in areas such as commercial and visitor accommodation costs and accessibility for artists, audiences and venues

The Scottish Government monitors visitor accommodation costs using intelligence from a variety of sources including the Scottish Accommodation Occupancy Survey, published by VisitScotland Accommodation Performance I VisitScotland.org which provides data on peak and off peak tariffs for different visitor accommodation types, and Lighthouse data, published by VisitBritain UK short-term rentals | VisitBritain.org which provides monthly data on average daily rates for short-term rental properties in Scotland.

The recruitment and deployment of police officers and staff is an operational matter for the Chief Constable. The Scottish Government has increased police funding year-on-year since 2016-17, investing more than £14.6 billion since the creation of Police Scotland in 2013, with £1.64 billion being invested this year. Scottish Government funding in 2024-25 enabled Police Scotland to undertake the highest level of recruitment since its inception and Scotland continues to have more police officers per capita than England and Wales.

The Chief Constable has provided reassurance that Police Scotland has a healthy recruitment pipeline and has been clear that the context of frontline strength goes beyond an overall officer headcount and that of a police workforce which includes police staff. Police Scotland’s three-year Business Plan 2024-2027 sets out an ambitious programme of workforce modernisation, reducing back-office duplication and creating capacity to deal with new and increasing emerging threats.

The Scottish Government established an Independent Group to review our approach to antisocial behaviour, to ensure it has victims and communities at its heart. The Scottish Government, Police Scotland and COSLA are considering the Group’s recommendations. Ministers provided a progress report to the Criminal Justice Committee on key areas in April, and this will be followed by a comprehensive response in the Summer.

Public Health Scotland (PHS) publishes statistics on the length of time patients wait to be seen as a new outpatient or admitted for treatment as an inpatient or day case in the Stage of Treatment (SoT) publication. The latest publication release contains data up to quarter ending 31 March 2025.

At 31 March 2025, there were 5,262 waits over two years for an outpatient appointment.

Trend information of the wait experienced by patients whilst still on the waiting list (ongoing waits) can be found in the ‘Waits over 52 weeks’ data table in sheets ‘Table 3.1.1’ for new outpatient appointments, and ‘Table 3.2.1’ for inpatient or day case admissions. The data is ongoing from 31 December 2019 onwards and can be filtered by health board and specialty: waits_over_52_weeks_may25.xlsx

We must recognise that our health service has experienced unprecedented pressures over the past few years, including pandemic backlogs, staff shortages and the most difficult winter the NHS has ever faced, with the pausing of all non-emergency treatment inevitably leading to planned care delays and an increase in waiting times.

We have remobilised services but understand that activity levels are still lower than we would wish them to be. Patients requiring urgent care, including cancer treatment, are being prioritised. The Scottish Government remains committed to delivering reductions in waiting times.

Our Budget will provide a record £21.7 billion for health and social care. More than £106 million has been allocated to health boards to help tackle the longest waits for procedures and operations.

We want patients to be treated as soon as possible. However, we know many are facing unacceptable waits and we are determined to do more. That is why we are targeting an additional £200 million to reduce waits and enhance capacity. Funding of £106m has already been agreed with Boards to improve waiting times during 2025-26.

We are also looking to optimise the full force of the £21.7 billion committed through the Scottish Budget to health and social care to improve performance.

We will continue to target resources to reduce waiting times, particularly for those waiting longest for treatment, through maximising productivity and additional resources.

This is all part of our programme to drive up productivity and tackle waiting lists, supported by the Centre for Sustainable Delivery. Together, our actions will further enable NHS Scotland to maximise capacity, build greater resilience and deliver reductions in the number of patients who have waited too long for treatment.