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The Scottish Government has no plans to implement the ‘Right Care, Right Place’ model. Instead we are working with our partners, including Police Scotland, through the Mental Health Unscheduled Care Network to ensure that anyone in need of mental health care and support gets the right care, in the right place, at the right time, regardless of where or what time of day they present – there should be No Wrong Door. Through this work, we have supported Police Scotland with:

• Directing calls received by Police Scotland’s C3 Division to the NHS 24 Mental Health Hub where they have identified that the caller is requiring mental health support, thereby avoiding the need to deploy officers; and
• accessing 24/7 clinical advice on the best onward care outcomes for the individual when police officers are supporting an individual on scene, thereby avoiding the need to attend A&E unless that is where the individual needs to be cared for.

We continue to build on these developments. On 12 February the Scottish Government published the Framework for Collaboration and the Partnership Delivery Group’s Collaborative Commitments plan, which outline the principles and actions which will contribute to our aim that resources are deployed appropriately and that unnecessary demand on officers is reduced.

The Memorandum of Understanding is a jointly drafted and agreed document between the Parole Board for Scotland (PBS) and Scottish Ministers. The MOU defines the relationship and interaction between Parole Board for Scotland and the Scottish Government.

The Budget 2025-26 freezes the Basic Property Rate for properties with a rateable value up to and including £51,000, delivering the lowest such rate in the UK for the seventh year in a row. It also provides a package of non-domestic rates reliefs worth an estimated £731 million, including the most generous small business rates relief in the UK, a 40% relief for hospitality premises liable for the Basic Property Rate, capped at £110,000 per business, and a continuation of 100% relief for hospitality premises located on islands as defined by the Islands (Scotland) Act 2018, and in prescribed remote areas (Cape Wrath, Knoydart, and Scoraig), capped at £110,000 per business.

Based on Scottish Government analysis, using the non-domestic rates valuation roll and a snapshot of councils’ billing systems, Hospitality Reliefs in Scotland could benefit up to 13,000 properties, including up to 5,000 hotels, public houses and restaurants. Of these, we estimate that this relief, in combination with existing reliefs, could allow up to 300 hotels, public houses and restaurants to pay no rates at all in 2025-26 with up to 300 more benefiting from the 100% relief for hospitality premises in island and specified remote areas.

The precise number of premises that will benefit from these measures will depend on take-up of the relief and the ways in which businesses with more than one eligible property choose to claim relief in cases where the value of their relief is limited by the £110,000 per-business cap.

Further information on impacts with respect to the 100% relief for hospitality premises on islands and in specified remote areas has been published in an Island Community Impact Assessment which is available at: https://www.legislation.gov.uk/ssi/2025/40/resources.

There are a number of factors which make it challenging to estimate the full economic impact of non-domestic rates relief. These include:

?where a relief is available nationwide comparisons with a control group of similar non-domestic properties would be limited by important differences, such as being a different property type or being outside of Scotland, allowing few meaningful comparisons;

• differences in the characteristics of businesses and organisations eligible for a particular relief;
• the unpredictability of the behavioural response to any changes in tax liabilities;
• the effects of a relief on businesses or organisations that have multiple properties, not all of which qualify for a given relief, or may be subject to the cap on the overall value of relief;
• difficulties in matching non-domestic rates valuation roll data to business level datasets to understand the effects of a relief on businesses economic outcomes and behaviour makes a business-based analysis resource intensive.

Since the independent Barclay Review of Non-Domestic Rates, a range of key reforms to the NDR system have been implemented to support growth, improve administration and increase fairness.

Following the implementation of the final recommendations of the Barclay Review on 1 April 2023, a consultative sub-group on Non-Domestic Rates (NDR) was established under the New Deal for Business to advise on further enhancements to the NDR system. This sub-group provides a forum for ongoing dialogue and engagement on NDR issues with members who come from a range of business representative organisations, including the hospitality sector, as well as Scottish Assessors and local authorities who are also represented.

The Scottish Government has no plans to consult on a long-term replacement for the NDR system in advance of the next revaluation on 1 April 2026 but remains committed to the NDR sub-group and to working with the hospitality sector on the long-term issues that have been raised by the sector.

We recognise that financial certainty into the medium term would help the Scottish Police Authority, Police Scotland and other public bodies to develop plans and make better-informed decisions across a longer time-frame, rather than being limited by the single-year budget settlements we have delivered in recent years. However, the majority of our funding is controlled by UK Government decisions, and this continues to impact on the certainty we can provide to public bodies in relation to future year funding.

The Cabinet Secretary for Finance and Local Government has initiated planning for the next Scottish Spending Review, which will consider a multi-year funding position for public bodies. The Cabinet Secretary for Finance and Local Government will update the Finance and Public Administration Committee on this work in due course.

The Scottish Government is committed to ongoing engagement and dialogue with representatives of the hospitality sector including through the New Deal for Business consultative sub-group on Non-Domestic Rates and regular roundtable meetings with Ministers.

The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of local and Scottish Government.

Individual decisions on Home Detention Curfew (HDC) release are a matter for the Scottish Prison Service. GPS monitoring will initially be available for eligible individuals who have been deemed suitable for release on HDC after the completion of an individualised risk assessment. GPS will only be used within HDC, where the HDC risk assessment suggests that GPS use will be necessary and proportionate.

It is not possible to predict with certainty how many of those released on HDC will have a GPS condition of licence. For planning purposes we have assumed there may be around 20 people on GPS monitored HDC during the initial phase.

The Scottish Government will evaluate GPS to determine the next steps for the development of the monitoring service and any future areas where GPS may be used.

The Scottish Government does not hold this information.

The management of the Police Scotland Estate is an operational matter, and is the responsibility of the Chief Constable under the scrutiny of the Scottish Police Authority.

In line with its Estates Masterplan which will continue to have a community focus, Police Scotland will undertake public consultation on its plans for public facing properties, including for disposal, in advance of any decisions being made.

The Scottish Government does not hold this information.

The management of the Police Scotland Estate is an operational matter, and is the responsibility of the Chief Constable under the scrutiny of the Scottish Police Authority.

It is for Police Scotland to determine its estate requirements on a local and divisional basis. This will be a key consideration in relation to the delivery of their Estates Masterplan.

Scottish Water publishes details of interest paid in its annual report and accounts, routinely laid in Parliament, and available online at https://www.scottishwater.co.uk/Help-and-Resources/Document-Hub/Key-Publications/Annual-Reports.