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The Residential Property Developer Tax is a tax on corporate profits levied on certain companies operating across the UK primarily in the domestic construction sector. This is a reserved tax and Scottish Government has no power to introduce the same.

Existing need within the Housing Need and Demand Assessment process (HNDA) can be informed by a number of factors. As local authorities are responsible for undertaking the HNDA, they are responsible for selecting what they consider to be the most appropriate count of existing need for their area.

Households where adult children live with parents are captured in the household projections prepared by National Records of Scotland (NRS). Household projections are based on past trends and any trend, upwards or downwards, in the incidence of adult children living with parents, will, along with many other factors that drive change in household numbers, be captured and projected forwards.

When planning for housing, household trends are a more relevant indicator of current and future housing need and demand than population.

Household projections are nationally available datasets from the National Records of Scotland (NRS). Household projections are a key input to Housing Need and Demand Assessment (HNDA) as they are an indicator of future households yet to form. Household data is distinct from population data as they can be one person or a group of people living together. They therefore reflect both changes in population trends and changes in the number of people living in each household.

Local authorities, as both the statutory housing and planning authority, are responsible for assessing housing requirements.

The Housing Need and Demand Assessment (HNDA) process seeks to use the best available data to reach robust and credible outputs.

The HNDA Tool which forms part of the assessment enables the use of quality assured recognised national datasets. The HNDA tool also provides flexibility to incorporate a variety of types of housing need where there is robust local information and evidenced policy drivers.

Any decision by a local authority to use local information should weigh the value of the data with sourcing, cleaning and inputting the data into the HNDA process bearing in mind HNDAs aim to provide a broad range of housing estimates rather than a single precision, or actual, housing estimate. The methodology used by local authorities should be included in the HNDAs allowing for transparency.

Local authorities or housing market partnerships are not required to procure primary data in order to meet the requirements of a Housing Need and Demand Assessment (HNDA). The HNDA process provides flexibility to incorporate a variety of types of housing need where there is robust local information and evidenced policy drivers. It is for each local authority or housing market partnership to consider relevant sources of information and whether procuring primary data is appropriate to their circumstances.

The Housing Need and Demand Assessment (HNDA) Tool contains a default count of households who are both overcrowded and concealed. The Scottish Government's Centre for Housing Market Analysis (CHMA) also publishes separate counts of overcrowded and concealed households which local authorities may choose to use. Alternatively, local authorities may choose to use local information about overcrowded and concealed households using sources such as waiting lists or local survey work, where they can evidence that this is robust.

Specific details are published as bespoke separate documents, as follows:

• Single count of overcrowded households and single count of concealed households (see Table 3)

Estimating concealed family rates with overcrowding using Scottish survey data (2016-2018) (www.gov.scot)

• Count of households who are both overcrowded and concealed (see Excel worksheet called ‘HoTOC’)

Housing Need and Demand Assessment (HNDA): tool 2020 - gov.scot (www.gov.scot)

The following local authorities conducted some form of survey work to support their Housing Need and Demand Assessment (HNDA) and Minimum All Tenure Housing Land Requirement (MATHLR) processes:

For the HNDA -

Local authorities are required to update their HNDAs every five years. In the latest round of updates during 2021 and 2022 eight local authorities updated their HNDA and these have been appraised by the Scottish Government’s Centre for Housing Market Analysis (CHMA). Of these one, Argyll and Bute, undertook an HNDA Household Survey. South East Scotland authorities (City of Edinburgh, East Lothian, South Fife, Midlothian, West Lothian, Scottish Borders) and South Ayrshire undertook some form of local survey work to inform parts of their HNDA. All eight authorities also used some form of local data to prepare their HNDAs.

Additionally, Tayside authorities (Angus, Dundee, Perth and Kinross and North Fife) undertook a Primary Research Study, however, the appraisal process for this HNDA has not, as yet, been finalised.

For the MATHLR –

In total, five authorities used primary research to inform their MATHLR – Argyll and Bute and Tayside authorities (Angus, Dundee, Perth and Kinross and North Fife).

Draft National Planning Framework (NPF) 4 was accompanied by a Housing Lan Requirement Explanatory Report , which provides an explanation on the proposed Minimum All-Tenure Housing Land Requirement (MATHLR), and Assessment Reports for each authority area. Information provided by each authority to inform the MATHLR is also available online at: www.transformingplanning.scot/national-planning-framework/supporting-information-for-draft-npf4/housing/

It is the responsibility of local authorities through their Local Housing Strategy (LHS) to determine the appropriate housing required in their area, informed by a Housing Need and Demand Assessment (HNDA).The HNDA is a policy neutral evidence-base which helps inform LHS outcomes and priorities for future housing and related service delivery, including specialist provision, to meet the needs of a range of equalities groups. All local authorities are required to carry out an Equalities Impact Assessment when developing a LHS.

Local authorities, as both the statutory housing and planning authority, are responsible for assessing housing requirements and set out priorities in their Local Housing Strategies.

The Housing Need and Demand Assessment Tool helps local authorities to access robust, quality assured data sets and to reduce the cost and complexity for local authorities in undertaking such assessments. The Tool is designed to use recognised national datasets and also provides flexibility to incorporate a variety of types of housing need where there is robust local information and evidenced policy drivers. Local authorities are able to augment this data with a range of additional sources including primary data where they have it.

The Scottish Government is working with the Scottish Fire and Rescue Service (SFRS) and other stakeholders to look at current and future risks associated with electric car charging points and more widely, lithium batteries. SFRS has also implemented the Lithium-Ion Partnership Group to focus on this subject of which the Scottish Government is part of, and work continues to ensure the safety of our communities in Scotland from any potential emerging risks.