- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Tom Arthur on 22 September 2023
To ask the Scottish Government whether it plans to make eligibility for business rate reliefs conditional on payment of the real living wage, as part of its Fair Work Action Plan, and, if so, which rate reliefs it anticipates will be in scope.
Answer
The Scottish Government’s Fair Work Action Plan sets out actions to promote fair and inclusive workplaces across Scotland. We are committed to using all levers at our disposal to extend Fair Work conditionality with clear standards and minimum requirements to cover all forms of Scottish Government support within the limits of devolved competence. The action to consider including the use of reliefs and licensing powers is an investigatory action, and not a definitive position on if and how these can be used. Officials will continue to monitor implementation of Fair Work conditions to ensure the approach remains fair and proportionate.
Non-domestic rates are levied on the private, public and charitable sectors and on a very diverse array of properties, from shops and offices to telephone masts, railways lines, harbours, bothies and advertising boards. Certain properties may have no employees linked with them, or properties may be operated by individuals rather than businesses, and therefore may not have any employees, and we will therefore need to consider carefully the potential role of fair work conditionality in the non-domestic rates system, within the limits of devolved competence.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Monday, 11 September 2023
-
Current Status:
Answered by Tom Arthur on 22 September 2023
To ask the Scottish Government how many awards for non-domestic rates relief have been granted under the Hardship Relief programme since its introduction; what the total value has been of any such awards, and what the eligibility criteria are.
Answer
Since 2000-2001, the Scottish Government has funded a total of £4,785,000 of hardship rates relief. The Scottish Government funds 75% of the value of hardship relief, with the remaining 25% funded by councils. For properties affected by the Glasgow School of Art fire, the Scottish Government’s contribution was increased to 95% to reflect the exceptional circumstances.
We are unable to reliably estimate the number of awards granted; numbers of properties receiving any relief are derived from the annual Billing System Snapshot, and due to the nature of hardship relief, the final number awarded per year is not well reflected in snapshot data. The latest non-domestic rates relief statistics, derived from snapshot data, can be found at https://www.gov.scot/publications/non-domestic-rates-relief-statistics-2022/ .
Hardship relief is a discretionary relief provided for in section 25A of the Local Government (Scotland) Act 1966 which specifies that a council can award Hardship relief if it is satisfied that the relief applicant would sustain hardship if the council did not award the relief, and if it is reasonable for the council to do so, having regard to the interests of persons liable to pay council tax set by them. It is for councils to determine the criteria to ensure these requirements are met when awarding Hardship relief.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Tom Arthur on 22 September 2023
To ask the Scottish Government what action it is taking to encourage more local authorities to consider and utilise their existing powers under the Community Empowerment (Scotland) Act 2015 to reduce non-domestic rates.
Answer
It is for locally elected representatives to make local decisions on how best to deliver services to their local communities.
Local authorities have powers to award discretionary local relief under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, as inserted by the Community Empowerment (Scotland) Act 2015. When considering the use of these powers, local authorities are statutorily required to have regard to their expenditure and income, and the interests of persons liable to pay council tax set by them.
The Scottish Government devolved empty property relief on 1 April 2023 with a generous additional revenue transfer of £105m annually to local government guaranteed for the next three years. Councils can use this funding as they see fit, including to offer local relief to empty property. All councils have introduced local relief schemes for empty property in their area for 2023-24, details of which may differ by council.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Neil Gray on 19 September 2023
To ask the Scottish Government whether it plans to make the granting of licence permissions conditional on payment of the real living wage, as part of its Fair Work Action Plan, and, if so, which types of licences it anticipates will be in scope.
Answer
The Scottish Government’s Fair Work Action Plan sets out actions to promote fair and inclusive workplaces across Scotland. We are committed to using all levers at our disposal to extend Fair Work conditionality with clear standards and minimum requirements to cover all forms of Scottish Government support within the limits of devolved competence.
The action to consider including the use of reliefs and licensing powers is an investigatory action, and not a definitive position on if and how these can be used. Officials will explore the scope of this action in due course and following the principles of the New Deal for Business. In the meantime we will continue to monitor implementation of Fair Work conditions to ensure the approach remains fair and proportionate.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Shona Robison on 19 September 2023
To ask the Scottish Government what its response is to the Scottish Retail Consortium’s suggestion, in its Scottish Budget 2024-25 recommendations paper, that spending restraint rather than tax rises should form the majority of the measures to meet the projected gap in devolved government finances.
Answer
We thank the Scottish Retail Consortium for their considered paper and look forward to constructive engagement with stakeholders across Scotland as we work to produce and deliver the 2024-25 Scottish Budget. For example, the Minister for Community Wealth and Public Finance will attend a budget focused roundtable discussion chaired by the SRC on 26 September.
As set out in the Programme for Government, the Scottish Government’s priority is to grow the economy to tackle poverty and improve our public services. We recognise these are challenging times and difficult choices will have to be made to deliver a balanced Budget. We will set out the spending and tax plans to achieve this when we publish the 2024-25 Budget document.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Tom Arthur on 19 September 2023
To ask the Scottish Government what the headline business rate poundage has been in each year since 1999-00.
Answer
Table 1 shows the poundage from 1999-2000 to 2023-24.
Table 1: Poundage, 1999-2000 to 2023-24
Year | Poundage (pence) |
1999-2000 | 48.0 |
2000-01 | 44.8 |
2001-02 | 45.0 |
2002-03 | 45.8 |
2003-04 | 47.8 |
2004-05 | 48.8 |
2005-06 | 46.1 |
2006-07 | 44.9 |
2007-08 | 44.1 |
2008-09 | 45.8 |
2009-10 | 48.1 |
2010-11 | 40.7 |
2011-12 | 42.6 |
2012-13 | 45.0 |
2013-14 | 46.2 |
2014-15 | 47.1 |
2015-16 | 48.0 |
2016-17 | 48.4 |
2017-18 | 46.6 |
2018-19 | 48.0 |
2019-20 | 49.0 |
2020-21 | 49.8 |
2021-22 | 49.0 |
2022-23 | 49.8 |
2023-24 | 49.8 |
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Tom Arthur on 19 September 2023
To ask the Scottish Government when it will fulfil its commitment in its Framework for Tax, and the recommendation of the Barclay Review of non-domestic rates, to restore the level playing field with England for commercial premises liable for the higher property rate.
Answer
I refer the member to the answer to question S6W-18317 on 8 June 2023. 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/questions-and-answers .
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Friday, 08 September 2023
-
Current Status:
Answered by Tom Arthur on 19 September 2023
To ask the Scottish Government what information it holds on which local authorities have used or are seeking to use their powers, under the Community Empowerment (Scotland) Act 2015, to reduce business rates, broken down by financial year.
Answer
Local authorities have powers to award discretionary local relief under section 3A of the Local Government (Financial Provisions etc.) (Scotland) Act 1962, as inserted by the Community Empowerment (Scotland) Act 2015. Table 1 shows relief awarded under these powers by local authority.
Table 1: Local relief awards by council area, 2016-17 to 2022-23, £000
Council | 2016-17 | 2017-18 | 2018-19 | 2019-20 | 2020-21 | 2021-22 | 2022-23 |
Aberdeen City | 0 | 1,740 | 0 | 0 | 0 | 0 | 0 |
Aberdeenshire | 0 | 2,140 | 0 | 39 | 23 | -33* | 0 |
Perth and Kinross | 124 | 0 | 30 | 0 | 0 | 0 | 0 |
Total | 124 | 3,880 | 30 | 39 | 23 | -33 | 0 |
* This negative figure is due to a correction to previously reported figures
Data for 2023-24 is not yet available, however following the devolution of empty property relief on 1 April 2023, all councils are using their local relief powers this year to provide relief for empty property, with local relief schemes potentially differing by council.
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Wednesday, 13 September 2023
-
Current Status:
Taken in the Chamber on 20 September 2023
To ask the Scottish Government whether it will provide further details regarding its Programme for Government 2023-24 commitment to develop a "long term strategic approach to skills and careers” in the culture and major events sector.
Answer
Taken in the Chamber on 20 September 2023
- Asked by: Liz Smith, MSP for Mid Scotland and Fife, Scottish Conservative and Unionist Party
-
Date lodged: Monday, 21 August 2023
-
Current Status:
Answered by Jenni Minto on 13 September 2023
To ask the Scottish Government whether it has considered expanding the eligibility for the drug, Paxlovid, to people aged over 50.
Answer
The Scottish Medicines Consortium ( SMC) has collaborated with The National Institute for Health and Care Excellence (NICE) on a multiple technology appraisal (MTA) of all COVID-19 treatments (known as TA878). NICE guidance for technology appraisal TA878 was published on 29 March 2023. The SMC published equivalent guidance in Scotland, recommending nirmatrelvir plus ritonavir (Paxlovid ® ) for restricted use within NHS Scotland, for the treatment of patients with increased risk for progression to severe COVID-19 as defined in the independent advisory group report commissioned by the UK Department of Health and Social Care .
The NICE and the SMC are currently collaborating on a partial rapid review of TA878 , and considering whether to recommend nirmatrelvir plus ritonavir (Paxlovid ® ) for the treatment of additional risk groups. The draft guidance from this partial rapid review, published on 17 August 2023, recommends that access to nirmatrelvir plus ritonavir (Paxlovid ® ) is extended beyond the current cohort, to individuals aged 70 years and over, and those with diabetes, obesity (BMI of 35 kg/m 2 or more), or heart failure. If there are no appeals from key stakeholders, the final NICE guidance is expected to be published on 13 September 2023, and will be incorporated into the original NICE technology appraisal guidance TA878. Following this, the SMC will publish equivalent guidance for NHS Scotland.
This advice is based on an assessment of the clinical and cost effectiveness of nirmatrelvir plus ritonavir (Paxlovid ® ) at a population level based on the best available evidence. The Scottish Government continues to closely monitor the outcomes of any further research to ensure that any decisions to make nirmatrelvir plus ritonavir (Paxlovid ® ) available to eligible individuals in Scotland in the future are based on the best available evidence.
