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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 Scottish Government’s Home Report Review is expected later in the current parliamentary term. The review will take account of the recommendations outlined in the five-year review published in 2015 and be informed by work on wider housing considerations including Housing Standards.

Since being established in the winter of 2020 as part of the wider Winter Support Fund, the Scottish Government has made available a total of £48.47 million to date, to our third sector partners to deliver the Fuel Insecurity Fund. We have agreed a flexible approach to the delivery of support which ensures the Fund can be distributed quickly to those households who are at risk of self-rationing or self-disconnecting their energy use.

The Scottish Government does not hold the breakdown by local authority area, of individual fuel vouchers or household support payments made through our partners.

Our Fund partners work with their network of Scotland-wide referral partners to carefully assess eligible households for crisis support based on their individual circumstances and actual need.

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.

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.

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’s Health and Social Care budget is facing unprecedented pressures as we address the backlog in care and deliver the recovery and renewal of NHS services. We are also facing the most difficult financial situation since devolution, with the lingering effects of austerity, Brexit and the pandemic combining with high inflation and war in Ukraine to place extreme pressure on public finances.

Within these constraints we are committed to providing assistance with electricity costs associated with life-saving at-home equipment where possible.

Patients using home oxygen concentrators are fully reimbursed for the energy costs for running the equipment. This is managed through a national contract which includes a regular review of price changes and any adjustment required.

Please see answer to question S6W-22410 on 7 November 2023 with relation to home dialysis equipment.

All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers