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Eradicating child poverty is a national mission and the top priority of this Government. We remain firmly focused on supporting the six priority family types identified as being at a higher risk of poverty within our first Tackling Child Poverty Delivery Plan, which includes families with a child under one.

The first 12 months of a child’s life are an absolutely crucial time and we have taken action to ensure there is wide-ranging support for parents of babies and young children. Our Universal Health Visiting Pathway directs Health Visitors to enquire about family finances and signpost families to appropriate support services. The Family Nurse Partnership also offers intensive support for young, first time mothers in up to 4,000 families a year. In addition, we are increasing perinatal and infant health services in Scotland leading to new or expanded Community Perinatal Mental Health Services, Infant Mental Health Services and Maternity and Neonatal Psychological Intervention Services.

We are also providing financial support to families on low incomes through our five family payments, which include our three Best Start Grant payments, Best Start Foods and Scottish Child Payment. For eligible families with a child under one, support includes the Best Start Grant Pregnancy and Baby Payment, which provides £754.65 for a first child and £377.35 for all subsequent children, support through Best Start Foods which is worth £42.40 every four weeks for each child from birth until they’re one year old, as well as the ‘game-changing’ Scottish Child Payment of £26.70 per eligible child per week. To ensure investment in our benefits is protected, we will amend the Social Security (Scotland) Act 2018 to ensure all benefits are increased each year to reflect inflation, giving financial certainty to households.

We are absolutely committed to meeting the 2030 child poverty targets, and will continue to do everything within the scope of our powers and budget to deliver the change needed including for families with a baby.

The Scottish Government will publish the third Tackling Child Poverty Delivery Plan by the end of March 2026, covering the period 2026-31, which will set out the actions we will take as a Government to meet the ambitious child poverty targets set for 2030.

To support the development of, ‘A Trading Nation: Realising Scotland's Hydrogen Potential - A Plan for Exports’, Scottish Government officials engaged extensively with stakeholders, including key policy leads within the Department for Energy Security and Net Zero.

The UK Withdrawal from the European Union (Continuity) (Scotland) Act 2021 (‘the Continuity Act’) provides Scottish Ministers with a power to help meet the Scottish Government’s commitment to align with future developments in EU law, where it is appropriate and meaningful to do so. This is important to maintain and advance regulatory standards in Scotland.

Through the Peatland ACTION partnership we are funding the restoration of our peatlands. We are also working hard with our Peatland ACTION delivery partners to tackle the many barriers to upscaling peatland restoration in this relatively young sector.

HMRC undertakes an on-going programme of activities to ensure Scottish taxpayers are accurately identified. Scottish Government scrutinise this work through a joint quarterly income tax board.

This work includes, comparing PAYE submissions with HMRC’s own records to identify cases where employers are not correctly applying Scottish tax codes and checking address data against third party sources. Individuals who complete a tax return come under greater scrutiny and are required to confirm address details annually.

HMRC view the risks associated with Scottish-specific non-compliance as being small, whilst we are reassured with this assessment - we are not complacent and continue to focus on scrutinising HMRC performance in identifying the Scottish tax base.

The Scottish Biodiversity Delivery Plan 2024-2030, which was published on 27 November 2024, is the first in a series of rolling Delivery Plans which set out in detail the range of actions needed to deliver the step-change required to address the biodiversity crisis and become nature positive by 2030.

Under the Plan, wild salmon will benefit from both targeted action (for example through the Plan's explicit connection with the Scottish Wild Salmon Strategy) and through broad-scale activities such as the restoration of degraded upland habitats, improving and extending riparian woodlands, embedding nature-positive farming, fishing and forestry and ensuring that at least 30% of land, fresh water and sea is protected or conserved and effectively managed to support nature in good health by 2030.

The Scottish Government wants the people of Scotland to see maximum benefits from Scotland’s energy transition, including the scaling up of the hydrogen industry.

Through the Peatland ACTION partnership, the NatureScot-led Peatland Skills Action Plan focuses on increasing workforce capacity for design of restoration schemes and growth in the contracting sector to ensure delivery towards our future restoration targets. The current focus is being directed towards supporting ongoing skills development and ensuring the most effective use of the workforce available.

Provisions to introduce a licensing scheme for certain wildlife traps and provisions relating to glue traps have not yet been implemented. We will be commencing these provisions over the coming months, with stakeholders given sufficient time to make any necessary changes.

Provisions relating to the licensing of muirburn and the Muirburn Code are expected to be brought in ahead of the next muirburn season in autumn 2025.

Petroineos first approached the Scottish Government in early 2024 to seek support for Project Willow. The Scottish Government has supported this with £799,000 of funding and has successfully leveraged the UK Government to do the same.

The Project Willow cross site study is examining the enablers and blockers to deploying low carbon technologies at Grangemouth that will support our commitment to secure a long term and sustainable future for the industrial cluster. Petroineos has contracted Ernst & Young Parthenon (Ernst & Young) to undertake this study which commenced in August and is due to report early in the New Year.

The Scottish Government, UK Government, Scottish Enterprise, Petroineos and INEOS have a joint governance function for the study and Unite the Union engage via regular standing committee meetings.

The programme of work has undertaken extensive stakeholder engagement including businesses, sector specialists, the local community, and the public sector.

Consideration was given to over 80 technologies at different levels of readiness before developing a shorter list of viable alternatives - including sustainable aviation fuel, e-fuels, and low carbon hydrogen - which are now being scrutinised through the following lenses: technical; economic; commercial; regulatory; climate/environmental; community; and skills. Feedstock availability and scalability are two of several key criteria being considered by Ernst & Young.

The Scottish Government will provide an update to Parliament on the findings of Project Willow upon its conclusion.