Written questions by Bowie.

Whether he has had discussions with BP on the recent workforce cuts they have announced.

I was extremely disappointed to hear that BP has decided to shed energy-related jobs across the world, and that this may impact Scottish workers. We are aware of the situation, and I have asked my officials to follow up with the company to better understand the situation, and in particular the estimated impact on Scotland. I have contact with BP and Offshore Energies UK on a regular basis, where we discuss a range of issues. A just transition of energy jobs in Scotland is of utmost importance to this Government, and we are confident that our clean energy mission will ensure thousands of good quality jobs for workers in Scotland, including in the oil and gas sector. GB Energy and our skills passports are designed to ensure this. I will continue to monitor the situation closely and engage with the relevant stakeholder

Whether he has had discussions with Offshore Energies UK on the recent workforce cuts announced by BP.

I was extremely disappointed to hear that BP has decided to shed energy-related jobs across the world, and that this may impact Scottish workers. We are aware of the situation, and I have asked my officials to follow up with the company to better understand the situation, and in particular the estimated impact on Scotland. I have contact with BP and Offshore Energies UK on a regular basis, where we discuss a range of issues. A just transition of energy jobs in Scotland is of utmost importance to this Government, and we are confident that our clean energy mission will ensure thousands of good quality jobs for workers in Scotland, including in the oil and gas sector. GB Energy and our skills passports are designed to ensure this. I will continue to monitor the situation closely and engage with the relevant stakeholder

Whether he has had discussions with Aberdeenshire Council on recent increases to the Energy Profits Levy.

The UK Government is firmly committed to clean energy by 2030, but recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come, particularly in the North East of Scotland. We have carefully considered the available allowances in the Energy Profits Levy to ensure that they support investment and jobs in current and future industries. We engage with local authorities across Scotland on a range of issues regularly, including on the delivery of the City Region and Growth Deals Programme - of which energy projects are a key part. We also speak regularly to businesses and representative bodies across all parts of the energy sector. However, this Government is clear that public and private investment must be driven towards cleaner energy. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future, which will benefit Scotland tremendously. We have also introduced a skills passport to support oil and gas workers in taking advantage of the opportunities that exist in renewable energy, and are establishing Great British Energy in Aberdeen to ensure the Northeast is best placed to lead this transition.

Whether he has had discussions with Aberdeen City Council on recent increases to the Energy Profits Levy.

The UK Government is firmly committed to clean energy by 2030, but recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come, particularly in the North East of Scotland. We have carefully considered the available allowances in the Energy Profits Levy to ensure that they support investment and jobs in current and future industries. We engage with local authorities across Scotland on a range of issues regularly, including on the delivery of the City Region and Growth Deals Programme - of which energy projects are a key part. We also speak regularly to businesses and representative bodies across all parts of the energy sector. However, this Government is clear that public and private investment must be driven towards cleaner energy. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future, which will benefit Scotland tremendously. We have also introduced a skills passport to support oil and gas workers in taking advantage of the opportunities that exist in renewable energy, and are establishing Great British Energy in Aberdeen to ensure the Northeast is best placed to lead this transition.

Whether he has had discussions with Aberdeen and Grampian Chamber of Commerce on recent increases to the Energy Profits Levy.

The UK Government is firmly committed to clean energy by 2030, but recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come, particularly in the North East of Scotland. We have carefully considered the available allowances in the Energy Profits Levy to ensure that they support investment and jobs in current and future industries. We engage with local authorities across Scotland on a range of issues regularly, including on the delivery of the City Region and Growth Deals Programme - of which energy projects are a key part. We also speak regularly to businesses and representative bodies across all parts of the energy sector. However, this Government is clear that public and private investment must be driven towards cleaner energy. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future, which will benefit Scotland tremendously. We have also introduced a skills passport to support oil and gas workers in taking advantage of the opportunities that exist in renewable energy, and are establishing Great British Energy in Aberdeen to ensure the Northeast is best placed to lead this transition.

Whether he has had recent discussions with Aberdeen Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

Whether he has had recent discussions with Inverness Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

Whether he has had recent discussions with Sumburgh Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

Whether he has had discussions with Aberdeen and Grampian Chamber of Commerce on oil and gas licences in the North Sea.

North Sea oil and gas will continue to be an important part of the UK’s energy mix for decades to come. The Government will soon consult on the implementation of our manifesto position not to issue new oil and gas licences to explore new fields in the North Sea, and - while this process is being led by the Department for Energy Security and Net Zero - the Secretary of State is happy to continue to discuss this matter with a variety of stakeholders, as required. Aberdeen and the wider Northeast remain central to our clean energy ambitions.

Whether he has had discussions with Aberdeenshire Council on oil and gas licences in the North Sea.

North Sea oil and gas will continue to be an important part of the UK’s energy mix for decades to come. The Government will soon consult on the implementation of our manifesto position not to issue new oil and gas licences to explore new fields in the North Sea, and - while this process is being led by the Department for Energy Security and Net Zero - the Secretary of State is happy to continue to discuss this matter with a variety of stakeholders, as required. Aberdeen and the wider Northeast remain central to our clean energy ambitions.

Whether he has had discussions with Aberdeen City Council on oil and gas licences in the North Sea.

North Sea oil and gas will continue to be an important part of the UK’s energy mix for decades to come. The Government will soon consult on the implementation of our manifesto position not to issue new oil and gas licences to explore new fields in the North Sea, and - while this process is being led by the Department for Energy Security and Net Zero - the Secretary of State is happy to continue to discuss this matter with a variety of stakeholders, as required. Aberdeen and the wider Northeast remain central to our clean energy ambitions.

Whether he has had recent discussions with Dundee Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

Whether he has had recent discussions with Glasgow Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

Whether he has had recent discussions with Edinburgh Airport on the proposed increase in Air Passenger Duty.

The Chancellor of the Exchequer announced increases to Air Passenger Duty (APD) in last year’s Autumn Budget, to take effect from April this year.This Government is committed to supporting the aviation industry and passengers while restoring stability, increasing investment, and reforming our economy. However, this Government inherited a £22 billion black hole from the previous administration, and as such, the Chancellor has had to make difficult decisions. Against this backdrop, the UK Government has added just £2 to APD rates in 2026-27 for those flying economy to short-haul destinations, but has increased higher rates for private jets by 50%. This is intended to ensure that contributions are proportionate and fair, while minimising impacts for the majority of travellers.The Secretary of State for Scotland has met with Glasgow and Edinburgh Airports since being appointed and will continue to engage with the aviation sector on a range of issues.

What steps he is taking to support Brand Scotland.

I am proud to champion Scotland’s interests globally through Brand Scotland. I have just returned from a successful visit to Norway and will be visiting South East Asia next week to promote Scottish trade, investment, and culture. Following the announcement of £750,000 for promoting Brand Scotland internationally next year, planning is underway to ensure the programme maximises opportunities for growth in Scotland.

What steps he is taking with the Secretary of State for Business and Trade to increase the value of exports of Scotch whisky per year.

Food and drink is a key strength of Scotland’s, and the Scotland Office and Department for Business and Trade are working closely on a range of shared priorities to increase the value of numerous Scottish exports. Scotch whisky exports are being championed through the Brand Scotland initiative, and I will be in Malaysia and Singapore later this month to promote our first-class food and drinks exports to growing markets in Asia.

What assessment he has made of the potential impact of increases in the duty on non-draught alcohol on levels of employment in the scotch whisky industry.

Despite the previous government increasing duty by 10.1%, the Scotch Whisky industry employs 11,000 people directly in Scotland, 7,000 of whom work in rural areas. In addition, the industry supports a further 42,000 jobs across the UK, 36,000 of which are based in Scotland. Furthermore, the increases in duty are in line with inflation. I am confident that the sector will continue to offer excellent employment opportunities to people in Scotland, while remaining one of our most successful exports, for years to come.

With reference to paragraph 2.40 of the Autumn Budget 2024, HC 295, published on 30 October 2024, what assessment he has made with Cabinet colleagues of the potential impact of the proposed increase in the rate of employers' National Insurance Contributions on (a) small businesses and (b) independently owned businesses in Scotland.

This Government inherited a £22 billion black hole in the nation’s finances. The action we are taking in this Budget restores economic stability so we can invest in the future.The government will protect the smallest businesses by increasing the Employment Allowance to £10,500. This means that next year around 43% of UK employers will pay no employer NICs.The Federation for Small Businesses (FSB) has called for an increase to the Employment Allowance, and for it to be indexed to the National Living Wage. We have met the FSB’s ask for the Employment Allowance to cover 4 National Living Wage employees in 2025/26.

What assessment he has made of the potential impact of the increase in alcohol duty on scotch whisky exports.

90% of Scotch Whisky is already exported and therefore pays no duty. Increases on duty are in line with inflation and under the previous Government, duty was increased by 10.1% following the duty review.

What assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on future trends of private investment in north east Scotland.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support investment and jobs in current and future industries, the government decided to make no additional changes to the availability of capital allowances in the EPL. The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024 The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come. Nonetheless, public and private investment must be driven towards cleaner energy, including in the north east of Scotland. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future.