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The UK Government Apprenticeship Levy is a reserved tax on employers of which Scotland receives a proportionate share of tax revenues via the block grant as per the Fiscal Framework agreement with UK Treasury. Scottish Government do not receive a specific allocation of Apprenticeship Levy revenue.

While recognising the challenging budgetary pressures, Scottish Government have been clear that we will continue to invest significant funding in education, training and skills – including apprenticeships - to meet the needs of employers, the workforce, young people and Scotland’s economy. The overwhelming majority of funding, including investment in our apprenticeship programmes, is available to employers regardless of their size or whether they pay the Levy.

The decision to halt the Flexible Workforce Development Fund was not taken lightly but in an extremely challenging budget environment. It is too early to tell the impact of this decision on the overall job-related training across Scotland. It is hoped that many of the employers who have benefitted from FWDF since 2017 will continue to recognise the value of upskilling their workforce to support economic growth.

Employers have a key role to play in workforce development. We will continue to encourage employers to build on the strong partnerships they have developed and work with their local colleges and universities to ensure training offers align to labour market needs.

It is too early to determine the impact of the withdrawal of Flexible Workforce Development Fund on college financing. However, the Scottish Government and the Scottish Funding Council will continue to support colleges to understand and minimise any negative impacts on short, medium and long-term financial sustainability.

We remain committed to supporting an education and skills system that responds to the needs of Scotland’s employers/learners and we would encourage employers to continue to work with colleges, building on the relationships they now have. SFC will work with the sector to consider how we make best use of the resources available to enable colleges to maximise opportunities for learners and be responsive to employers’ needs, building on the strong foundations they have established over recent years.

I refer the member to the answer to question S6W-24498 on 23 January 2024. 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 .

I refer the member to the answer to question S6W-24444 on 22 January 2024. 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 .

The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement for large retailers in advance of the next Budget. The exploratory work will be carried out in compliance with the Framework for Tax, including engagement with all relevant stakeholders.

The Scottish Government is committed to keeping all Non-Domestic Rates (NDR) policy reforms under review to ensure that the NDR system delivers the most competitive environment to do business whilst also supporting our communities. The Basic Property Rate will be frozen in 2024-25 for the second year in a row, maintaining the lowest such rate in the UK for the sixth year in a row. Over 95% of properties in Scotland - those with a rateable value up to and including £100,000 - will continue to liable for a lower non-domestic rate than anywhere else in the UK in 2024-25.

The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement for large retailers in advance of the next Budget. As set out in the 2024-25 Scottish Budget publication, the Scottish Government has however committed to introduce or explore six new taxes. These comprise three national taxes: Scottish Aggregates Tax, Air Departure Tax, and a Building Safety Levy; and three local taxes: Visitor Levy, Cruise Liner Levy, and a Local Carbon Land Tax.

I refer the member to the answer to question S6W-24444 on 22 January 2024. 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 .

I refer the member to the answer to question S6W-24110 on 18 January 2024. 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 .

The announcement in the Scottish Budget 2024-25 signalled the Scottish Government’s intent to explore the reintroduction of a Public Health Supplement. The exploratory work will include considering options for the design of any such supplement.