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Many of the tax levers to support businesses remain reserved to the UK Parliament. The devolution of further taxes to Scotland would present new policy options for Scotland to support entrepreneurs and businesses.

We constantly review the support we offer to businesses, including employee owned businesses and businesses transitioning to employee ownership, and will set out our tax policies for 2024-25 to Parliament at the next Budget.

The effectiveness of Project Bank Accounts is monitored and reviewed on a regular basis. Applicability was expanded in 2019 and the current considered position is that further expansion is not justified at this time. Scottish Government actively facilitates PBA use beyond mandated applicability in two main ways (1) flexibility to use a PBA on projects which are marginally below threshold (2) organisational freedom to use a PBA on lower value projects where they consider it appropriate.

Expanding PBA coverage would increase the number of applicable projects but risks upsetting the current fine balance of commercial viability, corporate capacity, skilled capability and budget affordability. Keeping those factors in a reasonable state of equilibrium is fundamental to ensuring PBAs remain a viable means of delivering prompt and insolvency-protected payment to supply chain firms.

Scottish Government officials last met with their Welsh Government counterparts on 29 June 2023. The meeting was a Four Nations introductory meeting to share knowledge, policy and practice on foster care. Officials have met their Welsh counterparts on 16 occasions since 2021 to discuss a range of policies relating to children in care and social care.

As Minister for Higher and Further Education, and Veterans, Scotland's Shared Apprenticeships sit within my portfolio of responsibilities.

The composition of the ministerial team and the allocation of portfolio responsibilities are a matter for the First Minister.

Decisions about the appropriateness of referral to pain specialist services, or medications for pain management, are made by the clinician in discussion with the patient, and with reference to their medical history. Patients may choose to take the offer of new pathway alternatives being offered by some NHS Boards rather than by being seen at a consultant led clinic. Where a patient chooses an alternative pathway, they are removed from the waiting list for the consultant led clinic.

The Scottish Government is committed to rapidly improving care and services for people with chronic pain by delivering the Actions in the Pain Management Service Delivery Framework Implementation Plan at pace. The Implementation Plan outlines actions to expand skills and knowledge on chronic pain across local services and scaling-up new ways of working to improve the consistency and resilience of local pain services. We are investing in national solutions such as improving how people access information and understand their care options, enhancing coordination of support between the NHS and the third-sector.

We are also continuing to invest in the Scottish National Residential Pain Management Programme which provides highly specialised care for those facing the most challenging impacts of chronic pain to the value of over £630,000 this year.

Co-Operative Development Scotland (CDS),operating within Scottish Enterprise, continues to work to raise awareness of the value of co-operative and employee ownership models, provides specialist advice and support to businesses and community groups who want to adopt those models and supports company growth through collaborative and employee ownership business models.

Co-Operative Development Scotland (CDS), operating within Scottish Enterprise, continues to work to raise awareness of the value of co-operative and employee ownership models, provides specialist advice and support to businesses and community groups who want to adopt those models and supports company growth through collaborative and employee ownership business models.

Industry leadership group Scotland for Employee Ownership champions employee ownership across Scotland, raising awareness of the employee ownership model and providing a voice for the sector in Scotland.

Ensuring businesses have access to the finance they need to invest and grow is a priority for the Scottish Government. Information on the range of funding available to Scottish businesses, including employee owned businesses can be found on https://findbusinesssupport.gov.scot .

Co-Operative Development Scotland (CDS), operating within Scottish Enterprise, continues to work to raise awareness of the value of co-operative and employee ownership models, provides specialist advice and support to businesses and community groups who want to adopt those models and supports company growth through collaborative and employee ownership business models.

CDS works with employee-owned businesses and specialist to share experience and best practice through development of resources including case studies, blogs and podcasts.