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The following table presents the estimated number of self-catering units receiving Small Business Bonus Scheme(SBBS) relief as at 1 June 2021, broken down by assessor and local authority, for properties (unit owners cannot be reliably identified from the information held) receiving 100% SBBS, 25% SBBS, and other percentages of SBBS (e.g. when combined with other reliefs). These tables include all self-catering properties in receipt of SBBS relief. The Scottish Government cannot reliably estimate the cumulative rateable value for each ratepayer and can therefore not state the number of self-catering units with a combined rateable value of £35,000 in receipt of the Small Business Bonus Scheme relief. However, ratepayers with a combined rateable value of £35,000 may still be eligible for SBBS relief where the individual property has a rateable value up to £18,000.

Table 1: Number of self-catering properties receiving SBBS as at 1 June 2021, by percentage of SBBS and assessor area.

The following tables show estimates of the additional income arising from the Large Business Supplement (up to 2019-20) and the Higher Property Rate (from 2020-21) in the Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray local authority areas. Please note that the Large Business Supplement applied to properties with a rateable value above £51,000, while the Higher Property Rate applies to properties with a rateable value above £95,000.

Table 1: Estimated net income arising from the Large Business Supplement or the Higher Property Rate, in Aberdeen City, 2017-18 to 2021-22, by property class (£ thousands)

The following tables presents the estimated value of Small Business Bonus Scheme (SBBS) relief as at 1 June 2021, awarded to self-catering properties, broken down by assessor and local authority, for properties receiving 100% SBBS, 25% SBBS, and other percentages of SBBS (e.g. when combined with other reliefs). These tables include all self-catering properties in receipt of SBBS relief. The Scottish Government cannot reliably estimate the cumulative rateable value for each ratepayer and can therefore not state the number of self-catering units with a combined rateable value of £35,000 in receipt of the Small Business Bonus Scheme relief. However, ratepayers with a combined rateable value of £35,000 may still be eligible for SBBS relief where the individual property has a rateable value up to £18,000.

Table 1: Value (£ thousands) of SBBS relief awarded to self-catering properties by assessor area and SBBS rate, as at 1 June 2021

There are a total of 2,603 properties in the Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray local authority areas subject to the Higher Property Rate. Please note that this includes the entire local authority areas, as data by parliamentary constituency or region is not available.

Table 1 presents a breakdown of this figure by local authority and property class (data on industry sectors is not available). Property class is a classification used by the Scottish Assessors to describe the type of a property, and may not accurately reflect its use. For example, a property classified as a ‘shop’ may in fact be used to offer financial services. Properties across all classes may be eligible for rates reliefs which may reduce or eliminate their rates liability.

Table 1: Number of properties liable for the Higher Property Rate by property class in Aberdeen City, Aberdeenshire, Angus, Dundee City, and Moray

The following tables presents the number of self-catering properties on the Valuation Roll as at 1 October 2017, 2018, 2019, 2020, and 2021 (30 September data is not available), broken down by assessor and local authority.

Table 1: Number of self-catering properties as at 1 October 2017, 2018, 2019, 2020, and 2021, by assessor area.

Our active travel funding is predominantly provided to local authorities through national enabling bodies who have the expertise and manpower to appraise and work with them and other community partners to deliver local projects.

In this financial year two of our largest funds are being delivered by Sustrans, with over £55 million provided through the Places for Everyone programme, and over £6 million through the Spaces for People programme.

In addition to this, £23.9 million is being provided directly to local authorities, on a pro rata basis, through the Cycling Walking and Safer Routes programme.

These three major programmes together account for around 75% of the total
‎ 2020-21 Active Travel budget of £115.5 million. A breakdown of this funding, by local authority and for each of the last three financial years, has been placed in the Scottish Parliament Information Centre (Bib. 62827).

The remaining 25% of the budget is provided through partners who deliver projects across many or all of the local authorities. This funding information broken down by local authority area may be held locally by some of these delivery partners, but it is not centrally collated by the Scottish Government.

The Scottish Government first announced this policy regarding trade support and promotion for fossil fuel goods and services overseas, in January 2021 in Scotland’s Vision for Trade . This was in alignment with the 2019 Program for Government commitment to ensure all support for the Oil and Gas sector is conditional on enabling a sustainable energy transition.

Our policy cover note published on October 15 2021 explains the rationale for the decision to align with the UK Government’s guidance and relevant exemptions. This decision was made following wide stakeholder engagement and responds to strong feedback from stakeholders on the importance of technical alignment in order to avoid any unintended confusion for our agencies and the industry in the practical implementation of this policy.

The regulation of financial services is reserved to the UK Government and as such Scottish Ministers are unable to directly intervene in the commercial decisions made by financial services companies or comment on individual complaints. Scottish Ministers engage regularly with their UK counterparts and we engage with the industry via the Financial Services Industry Advisory Board (FiSAB) as well as meeting regularly with representative bodies.

The Scottish Government stands ready to work constructively with the UK Government, banks and other stakeholders to ensure that customers, local communities and businesses have access to the banking facilities they require.

There is a significant and increasing interest in co-operative business models in Scotland. Co-operative models are collaborative vehicles that play an important role in creating sustainable growth. They enable employees, businesses and communities to work together to fulfil shared interests. This unlocks creativity and capacity and there is growing evidence that they increase productivity, innovation and growth whilst achieving wider societal benefits.

Co-operative Development Scotland (CDS) is the arm of Scottish Enterprise working in partnership with Highlands and Islands Enterprise and South of Scotland Enterprise to support company growth through collaborative co-operative and employee ownership business models. CDS raises awareness of the value of co-operative and employee ownership models, and provides specialist advice. Its services are integrated to those of Scottish Enterprise (SE), Highlands & Islands Enterprise and Business Gateway.

Scotland for EO is the industry leadership group (ILG) for employee owned businesses in Scotland, established in 2018 to empower the employee owned sector to direct its own development. Led by industry working in partnership with the public sector, the group champions employee ownership in Scotland and drives industry-wide collaboration and alignment.

Working with the industry leadership group the Scottish Government is committed to increasing the number of employee owned businesses in Scotland to 500 by 2030.

We are committed to meaningful engagement with UK Government and with the devolved governments. The Scottish Government has frequent and ongoing engagement across the Four Nations. The First Minister has been taking part on a weekly basis in four nations ministerial calls – until the UK government cabinet reshuffle last month these were chaired by the Chancellor of the Duchy of Lancaster (as Minister for the Cabinet Office) and they were also attended by first ministers from the other devolved governments. We are now re-configuring these calls with Mr Gove in his new role as Minister for Intergovernmental Relations. The Cabinet Secretary for Health and Social Care also takes part in weekly meetings with counterparts from the UK Government and other devolved governments. We are working extensively with the UK and Welsh Governments and Northern Ireland Executive and seeking to make decisions on a ‘Four Nations’ basis where possible and appropriate. However, it is wholly right and appropriate that we respond to the virus in a way that is right for Scotland, that works in our context and offers us the flexibility to adapt to our changing circumstances. Similarly, UK Government is entitled to make their own decisions on measures that they introduce in England, but it is important to remember that these decisions apply in England only. This includes on Plan A and Plan B.