Written questions by Bowie.

Whether she has made an assessment of the impact of changes to Agricultural Property Relief on Scottish farms.

The Government published information about the reforms to agricultural property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms. It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR in 2026-27, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (or those claiming agricultural property relief and business property relief together) are expected to be unaffected by these reforms. In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

What discussions she has had with the Convention of Scottish Local Authorities on increases to Employers' National Insurance contributions in the Autumn Budget.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis, including officials and ministers from the Scottish Government. Funding for local authorities in Scotland, including support for additional employer National Insurance Contribution (NICs) costs falls under the devolved responsibilities of the Scottish Government. At Autumn Budget 2024, we set aside funding for public sector employers for additional NICs costs. This includes funding for the Scottish Government through the usual application of the Barnett formula. Funding resulting from the employer NICs policy change will be in addition to the £47.7 billion the Scottish Government is receiving in 2025-26, which already includes an additional £3.4 billion through the operation of the Barnett formula. This settlement is the largest in real terms since devolution. Decisions on devolved priorities, including local authority funding, are a matter for the Scottish Government. It is for the Scottish Government to determine how to allocate its budget across devolved areas and it is accountable to Scottish Parliament for these decisions.

What discussions she has had with Aberdeenshire Council on increases in Employers National Insurance contributions in the Autumn Budget.

The Government takes into account all representations made ahead of the Budget, and meets with stakeholders on a regular basis, including officials and ministers from the Scottish Government. Funding for local authorities in Scotland, including support for additional employer National Insurance Contribution (NICs) costs falls under the devolved responsibilities of the Scottish Government. At Autumn Budget 2024, we set aside funding for public sector employers for additional NICs costs. This includes funding for the Scottish Government through the usual application of the Barnett formula. Funding resulting from the employer NICs policy change will be in addition to the £47.7 billion the Scottish Government is receiving in 2025-26, which already includes an additional £3.4 billion through the operation of the Barnett formula. This settlement is the largest in real terms since devolution. Decisions on devolved priorities, including local authority funding, are a matter for the Scottish Government. It is for the Scottish Government to determine how to allocate its budget across devolved areas and it is accountable to Scottish Parliament for these decisions.

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Sumburgh Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Glasgow Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Aberdeen Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Inverness Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Dundee Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

Whether she has made an assessment of the potential impact of proposed changes to Air Passenger Duty on Edinburgh Airport.

Air Passenger Duty (APD) applies to airlines and is the principal tax on the aviation sector. It is expected to raise £4.2 billion in 2024-25 and it aims to ensure that airlines make a fair contribution to the public finances, particularly given that tickets are VAT free and aviation fuel incurs no duty.At Autumn Budget 2024, the Government announced Air Passenger Duty (APD) rates for 2026-27, including a partial adjustment to help compensate for two recent years of inflation that was higher than expected. APD rates are set in advance using forecasts of inflation, and so with actual inflation being significantly greater than forecast in 2022 and 2023, APD rates fell in real terms. To help account for this and to ensure that the aviation industry continues to make a fair contribution to the public finances, the Government announced an adjustment to the APD rates for 2026-27.For economy class passengers, the rate increases are: £1 for domestic flights; £2 for short-haul international flights; and £12 for long-haul and ultra-long-haul international flights.The Government published a Tax Information and Impact Notice, which outlined the expected impacts of the APD changes. It is available at: https://www.gov.uk/government/publications/changes-to-air-passenger-duty-rates-from-1-april-2026/air-passenger-duty-rates-from-1-april-2026-to-31-march-2027Passengers carried on flights leaving from airports in the Scottish Highlands and Islands region, such as Sumburgh Airport, are exempt from APD. This exemption is set out at: https://www.gov.uk/guidance/exemptions-from-air-passenger-duty

What assessment she has made of the potential impact of proposed increases to the Energy Profits Levy on supply chain resilience.

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 ...

If she will make an assessment of the potential merits of extending the /25 Retail, Hospitality and Leisure Business Rates Relief scheme into 2025/26.

At Autumn Budget 2024, the government announced that Retail, Hospitality and Leisure (RHL) relief will be extended for 2025-26 at 40% up to a cash cap of £110,000 per business.

If she will make an estimate of the potential impact on the economy of raising the threshold of Rural Rates Relief above the rateable value of (a) £8,500 for (i) village general stores, (ii) food shops and (iii) pos

Rural Rate Relief aims to ensure that key amenities are available, and community assets protected in rural areas. It provides 100% rate relief for properties that are based in eligible rural areas with populations below 3,000. To be eligible, the business...

What steps she is taking to improve access to cash in rural areas.

The Government recognises that cash continues to be used by millions of people across the UK, including those in vulnerable groups, and is committed to protecting access to cash for individuals and businesses. The most recent data from the Financial Condu...

If she will make an assessment of the potential merits of a ring-fenced, multi-annual improved funding settlement for the agricultural sector.

The first phase of the Spending Review 2025, which concluded alongside Autumn Budget 2024, has set budgets for 24-25 and 25-26. As agricultural policy is devolved, it is for the Devolved Governments to allocate their funding as they choose. This is a key ...

What steps she is taking to protect pubs.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pa...

If she will make an assessment of the implications for her policies on alcohol duty of the potential impact of having access to a (a) pub and (b) other community third space on mental health.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pa...

If she will make an assessment of the potential impact of introducing an alcohol duty (a) exemption and (b) reduction for drinks that have a 15% or weaker alcohol by volume on community third places.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pa...

If she will make it her policy to not raise alcohol duty.

Pubs and breweries make an enormous contribution to our economy and society, and this is recognised in the tax system. The current alcohol duty system supports pubs and breweries through Draught Relief, which ensures eligible products served on draught pa...

With reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasi

In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generos...

With reference to the report by Offshore Energies UK entitled Impact of UKCS fiscal policy on UK economic growth, published on 2 September 2024, if she will make an assessment of the potential impact of (a) increasi

In July, the government confirmed changes to the Energy Profits Levy (EPL), including extending the levy’s end date to March 2030, increasing it by three percentage points to 38%, removing the levy’s main 29% investment allowance, and reducing the generos...