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The Scottish Government published the independently produced Improving Equity of Access to Cancer Clinical Trials in Scotland report in February 2023, which includes a recommendation for the establishment of a national register for cancer clinical trials in Scotland. The Scottish Government’s Chief Scientist Office has established an Equity of Access Implementation Board, which includes clinical research expertise from NHS Scotland, to consider this and other recommendations in the report.

The Scottish Government’s Chief Scientist Office has established an Implementation Board to prioritise and take forward the recommendations of an independent report on Improving Equity of Access to Cancer Clinical Trials in Scotland that was published in February 2023: Improving equity of access to cancer clinical trials in Scotland - gov.scot (www.gov.scot) . Implementation of recommendations is anticipated to improve access to cancer clinical trials in Scotland.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

There is no single central record of consultations undertaken by the Scottish Government since 1999.

The Visitor Levy (Scotland) Bill defines overnight accommodation as a room, space, or other accommodation at a type of premises that is provided for residential purposes other than as the individual's only or usual place of residence. Refugees who are staying in overnight accommodation as their only or main residence will therefore not be liable to pay a visitor levy, if a local authority chooses to introduce one. The Bill provides for a local authority to put such exemptions in place as it believes are appropriate, informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

As set out in the Policy Memorandum, accompanying the Visitor Levy (Scotland) Bill, the policy intention is that a local authority can establish exemptions to a visitor levy scheme in its area as it believes are appropriate. The Bill therefore provides for a local authority to put such exemptions in place, which will be informed by advice in national guidance being developed by local government and business organisations in the Visitor Levy Expert Group.

The Scottish Government intends to consult on the policy design of a devolved Building Safety Levy once an agreement has been reached with the UK Government on the transfer of legislative competence.

In line with our New Deal for Business and Framework for Tax, we will work collaboratively with those operating in the residential development sector and other stakeholders to ensure that the design and delivery of the Levy is informed by the widest possible range of views.

The Scottish Government will set out options for calculation of a devolved Building Safety Levy as part of the consultation on the policy design of the Levy. The consultation process will commence once an agreement has been reached with the UK Government on the transfer of legislative competence.

The Deputy First Minister and Cabinet Secretary for Finance (DFM) has written to the Financial Secretary to the Treasury and other UK Government Ministers to formally request the devolution of the requisite power under section 80B of the Scotland Act 1998 (“Power to add new devolved taxes”).

We remain in discussion with the UK Government on the process and timelines through which powers can be devolved. The DFM will provide an update to Parliament once agreement on these matters has been reached.