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Capital expenditure is solely for the purchase of Peatland Carbon Units at a set rate as they mature within each project. However, awardees may sell their units on the open market where they can achieve an improved price.

This information is not held centrally by the Scottish Government. The use of overtime is an operational matter for the Scottish Fire and Rescue Service.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. The 29% vacancy rate refers to on-call establishment figures. SFRS is taking action to recruit more on-call firefighters though the use of 50 full time on-call support officers and in providing targeted assistance to potential candidates. In addition more flexible contracts have been introduced which can reduce the time commitment needed to be an on-call firefighter.

The allocation of Scottish Fire and Rescue Service (SFRS) resources to respond to wildfires and indeed to respond to any emergency incident that requires its attendance, is an operational matter for SFRS.

Since the launch of its Wildfire Strategy in 2023, SFRS is investing £1.6 million in vehicles and operational equipment including Personal Protective Equipment (PPE). The provision of wildfire PPE has been focused on the specialist fire stations which deal with the majority of wildfire incidents. Firefighters from non-specialist wildfire stations who respond to support operations continue to wear standard structural PPE.

The Chief Fire Officer has provided assurances to the Scottish Government that firefighter safety is an absolute priority, that all specialist wildfire PPE and existing standard PPE in place is safe and that SFRS remains fully prepared and equipped to respond to wildfires.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. There are currently two on call stations in the Orkney Islands Council area with a full staffing complement. When an appliance is not available, a response will be provided from the next nearest available location.

The recruitment and retention of staff is a matter for the Scottish Fire and Rescue Service as the employer. There is currently one on-call stations in the Comhairle nan Eilean Siar Council area with a full staffing complement. When an appliance is not available, a response will be provided from the next nearest available location.

The £1m allocated to the project is to cover liabilities if awardees exercise their option to redeem their Peatland Carbon Units with Scottish Government rather than selling them on the open market.

There are no implications for the Peatland ACTION budget in the year 2026-2027 as a result of the carbon contracts pilot.

The Scottish Government has a number of contingent liabilities, which are disclosed in its consolidated accounts each year. The Scottish Government seeks the prior approval of Parliament, via the Finance and Public Administration Committee, before entering into any specific contingent liability unless it arises in the normal course of business or the sum of the risk is £2.5m or less.

The Scottish Government seeks to manage the impact of contingent liabilities crystallising within existing departmental budgets, in line with portfolio accountabilities. Only where necessary would these be funded centrally.

The budget treatment of crystallised contingent liabilities depends on the nature of the underlying transaction, in line with HM Treasury’s Consolidated Budgeting Guidance and accounting regulations. At present based on the latest contingent liabilities, if these were to crystalise there would be more call on capital over resource budgets.

Scottish Government undertook a robust process to assess a total of 14 different possible blended finance mechanisms for peatland restoration. Officials used Green Book appraisal methods to filter this list and employed a wide range of evidence to select a preferred option.