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The Scottish Government continues to prioritise investment in frontline services, providing an increase of over £730 million to NHS Boards in 2023-24 and taking funding for NHS Ayrshire and Arran to over £850 million – an increase of over 71% since 2006-07.

Despite this record investment there remain significant financial pressures across the system as a result of inflation, Covid and Brexit. The Scottish Government is working closely with all NHS Boards to address these pressures, ensuring patient care and safety remain the priority.

This includes providing additional support and scrutiny to NHS Ayrshire and Arran under the Performance Escalation Framework to support development and implementation of the Board’s financial recovery plan and delivery of sustainable services.

The Royal Mail and postal delivery services remain a reserved matter and the responsibility of the UK Government.

While the Scottish Government has no power to intervene in the industrial dispute between Royal Mail and the Commercial Workers Union we welcome the news that both parties have now reached an agreement; and that this will now go to ballot with the recommendation to accept.

We hope that the proposals in the agreement can be implemented quickly and bring the detrimental impact this action has had on consumers across Scotland to an end.

The ongoing cost crisis continues to place people across Scotland in an unprecedented economic position.

The first report on the Cost of Living (Tenant Protection) (Scotland) Act 2022 was published on 12 January. The report outlines the various sources of information considered, formally and informally, including a call for evidence to key stakeholders. It is clear that in both the private and social rented sector, the temporary evictions moratorium continues to be necessary in order to help reduce the negative impacts on the health and wellbeing of tenants caused by being evicted or made homeless during the cost crisis, by providing those being evicted with additional time to access support and find alternative accommodation that meets their needs.

As part of assessing the continued necessity of these provisions we have engaged with those representing landlords, letting agents and tenants in both the private and social rented sectors as well as Local Authorities, the Scottish Housing Regulator, student accommodation providers and Lenders. A Statement of Reasons sets out reasons why The Cost of Living (Tenant Protection) (Scotland) Act 2022 (Amendment of Expiry Dates and Rent Cap Modification) Regulations 2023 ("the extension regulations") should be made, including the extension of the moratorium on the enforcement of eviction orders across the rental sector.

It is taking the wider economic context and stakeholder engagement, in connection with the cost of living, into account that we have deemed it is necessary and proportionate to extend Part 1 of the Act. A further report on the operation of the emergency Act is due to be laid before Parliament in July.

Social housing evictions are dealt with by the Sheriff Courts. The number of court hearings required in each case will depend on the complexity and circumstances of the individual case. Whilst the number of summary cause eviction applications registered by the Sheriff Courts has increased over the last year following the ending of the Covid protection measures, the number of applications remain s well below pre-pandemic levels.

Energy retail policy is reserved to the UK Government. However, the Scottish Government is fully aware of the challenges that some consumers with prepayment meters faced when trying to access the Energy Bills Support Scheme vouchers. We would urge anybody in this position to contact Advice Direct Scotland who will be able to help redeem vouchers ahead of the UK Government’s deadline of 30 June 2023.

The Scottish Government is very disappointed that the UK Government did not choose to extend the Energy Bills Support Scheme – a decision which has left many vulnerable households struggling to pay their bills and heat their homes.

The disproportionate impact of high energy prices on fuel poor households across Scotland will be a key focus of my early ministerial engagement with the UK Government

Local authorities are responsible for administering their payroll operations and ensuring any tax is paid at the correct rates.

His Majesty’s Revenue and Customs (HMRC) are responsible for the collection of Scottish Income Tax and all technical guidance relating to the correct tax treatment of earnings. Any teacher who is concerned about this issue should contact their employer and engage with HMRC.

There is already a Cabinet-level ministerial position focused on housing and tackling homelessness: the Cabinet Secretary for Social Justice.

In addition, the appointment of a dedicated minister for housing demonstrates the Scottish Government’s continued commitment to delivering good, safe, secure and warm homes. The Minister for Housing will work alongside the new Cabinet Secretary for Social Justice to achieve ambitions set out in the Housing to 2040 strategy and in our Ending Homelessness Together action plan.

The Scottish Government consulted on proposals for a new draft National Litter and Flytipping Strategy in early 2022.

Following publication of a consultation analysis report in July 2022, the Scottish Government has been working in partnership with Zero Waste Scotland, Scottish Environment Protection Agency, Keep Scotland Beautiful and other stakeholders to finalise the strategy and initial action plan.

We will be publishing the National Litter & Flytipping Strategy in the coming months. This will set how we plan to work with partners to develop more effective litter and flytipping prevention and enforcement measures.

Following public consultation on our proposals in 2022, the Scottish Government has been working with key partners – including Zero Waste Scotland, Scottish Environment Protection Agency and Keep Scotland Beautiful – to finalise the new National Litter and Flytipping Strategy and we aim to publish this in the coming months.

Local authorities remain responsible for and are best placed to make decisions regarding the provision of waste and recycling services and measures to address littering on the basis of local needs and priorities.

The Scottish Government has provided an additional £793 million to local government in 2023-24, which is a real terms increase of £376 million or 3 per cent, however, it is for locally elected representatives to manage the allocation of resources and the level of services that are delivered to their local communities.

£36 million of public money is spent every year removing litter from the Scottish environment. We are supporting local authorities to prepare for the introduction of the Deposit Return Scheme, which will mean that local authorities will have less waste to handle, as well as reducing litter and associated clean-up costs, which is good for residents and council budgets.

We are also making one of the biggest investments in a generation to modernise recycling in Scotland through the £70 million Recycling Improvement Fund. Over £53 million has now been awarded to 17 local authorities to increase the quantity and quality of recycling across Scotland.

We will be publishing a new National Litter & Flytipping Strategy this year. This will set how we plan to work with partners to develop more effective litter prevention and enforcement measures.