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After competitive tender, a contract was awarded to Anderson Anderson & Brown LLP to obtain expert independent advice on the implications of VAT on the NCS and associated Care Boards. No decisions have been made at this point and a full understanding of the impact of all options will be considered.

We awarded a contract through a competitive tender for independent VAT advice from Anderson Anderson & Brown LLP. AAB have been commissioned to provide advice and support to Scottish Government employees on VAT implications, to produce an options paper exploring the VAT implications of different NCS scenarios, and to produce a final report on the considerations of VAT and eventual outcome. This work is ongoing.

In 2022-23, funding of £18 billion is provided for health and social care. This substantial investment is already benefitting a range of services that are supporting the needs of people living with long COVID.

Health funding for 2023-24 will be confirmed through the forthcoming budget process.

We engage with NHS Boards on a regular basis regarding their capacity needs, and will continue to do so in order to inform the allocation of the long COVID Support Fund.

After competitive tender, a contract was awarded to Anderson Anderson & Brown LLP to obtain expert independent advice on the implications of VAT on the NCS and associated Care Boards. This work is ongoing. We will engage with the wider sector and HMT prior to any decision being taken which would have a VAT impact.

We awarded a contract through a competitive tender for independent VAT advice from Anderson Anderson & Brown LLP. AAB have been commissioned to provide advice and support to SG on VAT implications. This work is ongoing. We will engage with the wider sector and HMT prior to any decision being taken which would have a VAT impact.

Evidence and data play an important part in efficient policy delivery. Our commitment to continue to improve on our data and evaluation efforts is highlighted as part of the revised evaluation strategy to tackle child poverty. The Scottish Government publish child poverty estimates by detailed ethnic group and since March 2022, time series for ethnicity breakdowns have also been published, including for child poverty estimates by detailed ethnic group. The Scottish Government is happy to support CRER – and any stakeholders – with finding our published data and producing ad-hoc analysis.

Whilst recognising the important role of detailed statistical data, our tackling child poverty delivery plan is clear that an intersectional approach is needed to support priority families. Beyond statistical analysis, our action to tackle child poverty is based on a strong evidence base identifying the main drivers of poverty, as the CRER report acknowledges. To design policies that specifically help minority ethnic families, further evidence has been published to widen our understanding. This includes a detailed focus report on minority ethnic families, a summary update on drivers of poverty for all priority family types which fed into the development of ‘Best Start, Bright Futures’ and detailed understanding of what works to tackle child poverty.

The Scottish Government is refreshing the non-statutory guidance for Local Child Poverty Action Reports (LCPARs) to support local authorities and health boards to deliver focused reporting on their actions to support priority families. CRER and other stakeholders representing priority families have been consulted in drafting the guidance. This is part of our work with stakeholders to strengthen targeted action for priority groups. We welcome the opportunity to work with CRER to enable a greater focus on BME families in our national and local practice and reporting.

The Scottish Government, in collaboration with other national partners, review LCPARs and engage with local authorities and health boards, offering feedback and sharing learning across areas. This process provides a further opportunity to support local focus on the six priority family groups.

The non-statutory guidance also highlights that the intersectional approach needed to support priority families is best served by person-centred, holistic action. We will continue to support local leads to engage directly with priority families in their areas who have direct experience of poverty to understand, design and deliver the tailored support needed.

This government welcomes CRER’s assessment of Local Child Poverty Action Reports (LCPARs) which recognises the vital role which local authorities, health boards and local partners play in our national mission to tackle child poverty.

Tackling child poverty is a national mission for this government and our Tackling Child Poverty Delivery plan, ‘Best Start, Bright Futures’ focuses on the six priority family types at highest risk of poverty, including minority ethnic families. We know we cannot tackle child poverty without a clear focus on supporting priority families, including minority ethnic families, to increase their income from employment and benefits, and reduce their living costs.

We are refreshing our non-statutory guidance for LCPARs to support local authorities and health boards to deliver focused reporting on their actions to support priority families. CRER and other stakeholders representing priority families have been consulted in drafting the guidance.

This is part of our wider programme of work supporting local action to tackle child poverty. Through our partnership with the Improvement Service and the peer support network for child poverty leads from each Local Authority and Health Board we will continue to encourage and support local action to tackle child poverty amongst priority groups.

Please see the details of contracts awarded to private companies to undertake work regarding the establishment of a National Care Service in the following table.

The challenging funding landscape and difficult choices facing the Scottish Budget in coming years have only worsened since publication of the Resource Spending Review. As a result of inflation, the Scottish Government’s budget is now worth around £1.7 billion less than when it was published in December.

It is clear that Fair Work, including fair pay, is more important than ever in the context of the cost of living crisis, and we will use all the levers we can to support those most affected.

In the current economic climate, we recognise, most recently in the publication of the Emergency Budget Review, that there are a number of cost pressures on Scottish Government budget and associated contracts including inflation, energy costs and increases to the real Living Wage. We have undertaken a risk-assessment of our key current contracts and framework agreements and are working closely and sensitively with suppliers through this period to manage those contracts.

We understand the importance of fair and stable funding for the third sector and the benefit of this for longer term planning and development. As we continue to work through the impact of the recent and upcoming UK Government announcements on our ability to deliver the spending plans as set out in the Spending Review in May. We are also considering the appropriate level of detail and timing of financial information we can provide in the longer-term.