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After competitive tender, a contract was awarded to Anderson Anderson & Brown LLP to obtain expert independent advice on the implications of VAT on the NCS and associated Care Boards. This work is ongoing. No decisions have been made at this point and a full understanding of the impact of all options will be considered.

Together with the Minister for Zero Carbon Buildings, Active Travel and Tenants’ Rights, I recently invited the COSLA President, Vice-President, and Resource Spokesperson to join a working group to consider meaningful short-term changes to Council Tax, reflecting the current circumstances created by the cost crisis; and approaches to longer term reform including the development of effective deliberative engagement on sources of local government funding. The creation of this Working Group was set out in the Shared Policy Programme between the Scottish Government and the Scottish Green Party and will see Ministers working with local government to consider reforms, rather than this being remitted to a newly created body separate from either central or local government.

We continue to progress the preparation stages on the A96 Dualling Inverness to Nairn (including Nairn Bypass) scheme with a view to completing the statutory process. This includes the significant work required to prepare for publication of made Orders, including the Compulsory Purchase Order, in the coming weeks. Subject to no legal challenge being received, the Scottish Ministers will then have the relevant powers to acquire the land necessary to construct the scheme.

Delivery of the scheme can only commence if approved under the relevant statutory procedures and thereafter a timetable for progress can be set in line with available budgets. It is not possible to set a firm programme for delivery of the scheme until statutory consents are completed.

The Scottish Government has used the powers at its disposal to build a fairer and more progressive Income Tax system in Scotland that raises vital additional revenue for the Scottish Budget. This has helped us commit to investing £2 billion for climate action in the 2022-23 Budget, alongside a clear commitment in the Resource Spending Review to prioritise public spend to deliver climate action over the course of this parliament.

We are committed to working across society to deliver lasting action that secures a just transition to a climate resilient, net zero Scotland - one that delivers on our social, economic and climate goals to build a better and more equal Scotland. Our Framework for Tax, published in December 2021, sets out our goals for a fairer, greener and more prosperous Scotland for everyone. Amongst other strategic aims, the Scottish Government has committed to use the tax levers at our disposal to deliver a sustainable and inclusive economic recovery and support new, good green jobs, businesses and industries for the future.

Decisions on tax policy for 2023-24 will be set out in the Scottish Budget, which will take place on 15 December. We will reflect on the recommendations in this report, alongside engagement with a broad range of stakeholders, in setting our tax policy for the year ahead.

The Scottish Government recognises that the COVID-19 pandemic lockdown measures that were necessary to take have been particularly challenging for those with sensory loss. The Communities Mental Health and Wellbeing Fund for adults has provided £36 million since 2021 to grassroots community groups to tackle the impact of social isolation, loneliness and mental health inequalities, including nine projects for people with sight loss. We have also worked with local authorities and transport providers to ensure that people with sight loss have still been able to access travel since the pandemic. In addition, Active Scotland is working to support everyone to be more active, with specific activity for people with sight loss funded through Paths for All.

Through our ‘See Hear’ strategy, the Scottish Government is committed to supporting children and adults who have deafness, sight loss and dual sensory loss to access the services and social care they need. See Hear is currently under review, and a refreshed strategy will be published in 2024.

Following a meeting with the Isle of Rum Community Trust on Wednesday 2 nd November, the Minister for Green Skills, Circular Economy and Biodiversity has agreed that more time is necessary to work with the community to try and secure a positive future for the Castle, that can be supported by the community on the Isle of Rum.

Common Agricultural Policy (CAP) payments are not specifically allocated to wool farmers. Sheep producers in Scotland are however eligible for a number of CAP support schemes including the Basic Payment Scheme (payments total circa. £418 million), Less Favoured Area Support Scheme (payments total circa. £62 million) and the Scottish Upland Sheep Support Scheme (payments total circa £7 million).

The Scottish Government allocated £1,255,953.00 for Area Based Schemes to be designed and delivered by Orkney Council in 2022-23. The Scottish Government allocated £1,324,703.00 for Area Based Schemes to be designed and delivered by Shetland Council in 2022-23.

Since May 2022, the Sustainable and Active Travel Team has held 104 strategic conversations with local authorities on the promotion of active travel. These were primarily in relation to their Cycling, Walking and Safer Routes active travel infrastructure grant funding, and engagement with the Transformation Programme, and were mostly scheduled in advance.

The team has also had a further 12 discussions on infrastructure, behaviour change and free bikes with CoSLA and the Society of Chief Officers of Transportation in Scotland (SCOTS). Other Transport Scotland teams including Rail, Bus Partnership Fund, and Canals have held additional project specific discussions, although we have been unable to quantify these.

I can confirm that the total spent to date on the A96 Corridor Review is £2,121,858.42.