Chamber and committees

Air Passenger Duty (APD) is currently set by the UK Government, with introduction of Air Departure Tax (ADT) in Scotland deferred to allow the issues raised in relation to the Highlands and Islands exemption to be resolved. We made clear last year that reducing ADT would not be compatible with Scotland’s new emissions targets.

The Scottish Government is committed to helping businesses with the impact of COVID-19, which is why we have put in place a package of support measures worth over £2.3 billion. As part of this, the Scottish Government has introduced 100% non-domestic rates relief for airports and ground handling providers situated at airports for the financial year 2020-21.

As this matter relates to Revenue Scotland in its role as the tax authority responsible for the collection and management of the fully devolved taxes, I have asked the Chief Executive of Revenue Scotland to write to you directly.

Data is being collated and is going through validation processes and will be published in due course.

Guidance was provided online on the Scottish Government website and in grant letters.

The Scottish Government furlough support fund is providing businesses with grants of £1,650 per premise to help meet the cost of furloughing staff by providing support towards the 20% employer’s contribution that businesses are required to pay under the October arrangements for the UK Government’s Job Retention Scheme (JRS).

This fund is open to businesses in the local authority areas that had to close due to increased restrictions across Scotland and covers the period from 9 th October to 31 st October. The JRS has been extended across the UK for a further month, in November, and will only require employers to meet National Insurance and Pension contributions – usually around 5% of overall staff costs.

This fund will be delivered through local authorities from 30 October. Businesses that had to close who are looking for a contribution towards JRS payments for 9-31 Oct can apply to their councils. Businesses who have already applied for the Covid-19 Restrictions Fund will be contacted by their local authority to check if they are eligible for furlough support.

The scheme will close to new applications on 30 November.

On 27 October we announced that the first tranche of payments through this fund would be made available to nightclubs and soft play centres which have been closed since March.

No payments have yet been made through this fund as we are working in partnership with local authorities to develop a mechanism which negates the need for an application process.

Casinos are subject to hospitality rules if situated in areas at levels where they can open, levels 0 and 1, and the industry COVID guidance is linked to the Scottish Government guidance on hospitality. Within the Strategic Framework approach they are treated as leisure and entertainment. This is because the settings and circumstances of engagement in leisure and entertainment activities are different to those for the broader hospitality sector.

The overall package of measures within each level is designed to suppress the virus as far as possible whilst minimising broader harms. We know how difficult the measures are for businesses and we are seeking to finely balance the needs of the economy with the absolute need to supress the virus. We are doing everything we can with the limited powers we have to help businesses, offering support which now exceeds £2.3 billion, as well as closure grants for those affected by the current measures.

We will keep the protective measures in all levels under review to ensure that they remain necessary and proportionate to address the ongoing public health emergency.

The Scottish Government has provided total funding of £900,000 to the Creative Communities Programme to cover the period to July 2021.

The Town and Country (General Permitted Development) (Scotland) Amendment Order 2014 (the Order), Part 2 D, Class 9E and 9F already provides that planning permission is not required for the installation of an electrical outlet mounted on a wall or for an upstand with an electrical outlet mounted on it for recharging electric vehicles, as long as the area is lawfully used for off–street parking.

In addition, class 2B of the Order allows an amendment to a house which is not an enlargement, including charging outlets, as long as the development would not project more than one metre from the external surface of the house. Class 4A allows similar developments for flats.

None of the above permitted development rights apply in conservation areas, and they are subject to requirements set out in the Order.

A review of permitted development rights for electric vehicle charging infrastructure will form part of phase 2 of our wider programme to review and extend permitted development rights and is scheduled to commence in January 2021.

All eligible applications to the Culture Organisations and Venues Recovery Fund will be given equal consideration by Creative Scotland. Supply chain businesses that work in support of cultural activity were able to apply to the fund.