Written questions by MacDonald.

Innovation and Technology, what assessment her Department has made of the adequacy of the provisions of the Online Safety Act 2023 for tackling online scam advertisements.

The Online Safety Act lists fraud as priority illegal content, meaning in-scope services including social media and search providers must prevent and minimise fraudulent user-generated content from appearing on their services and swiftly remove it if it does. In-scope user-to-user services must also manage the risk that their service may be used to facilitate fraud offences.Category 1 and 2A services (including large social media and search providers respectively) will have additional duties to tackle paid-for fraudulent advertising. Ofcom is responsible for designating categorised services and aims to publish the categorisation register in July.

Innovation and Technology, what measures her Department is implementing to help ensure big tech companies do not profit from fraudulent activity on their platforms.

The Online Safety Act lists fraud as priority illegal content, meaning in-scope services including social media and search providers must prevent and minimise fraudulent user-generated content from appearing on their services and swiftly remove it if it does. In-scope user-to-user services must also manage the risk that their service may be used to facilitate fraud offences.Category 1 and 2A services (including large social media and search providers respectively) will have additional duties to tackle paid-for fraudulent advertising. Ofcom is responsible for designating categorised services and aims to publish the categorisation register in July.

What assessment he has made of the potential impact of increased defence industrial collaboration with Ukraine on Scotland's economy.

The Defence Industrial Collaboration underscores our continued commitment to supporting Ukraine and strengthening long-term security in Europe. This strategic partnership offers significant opportunities for UK-Ukraine cooperation, and Scotland is well placed to both contribute to the effort and benefit from this collaboration, leveraging its strengths in defence, advanced manufacturing, digital technology, and the space sectors. This collaboration will help to advance joint production and integration of UK funding for new R&D. Crucially, this will support Ukraine's resilience while simultaneously sustaining skilled jobs and investment across the Scottish supply chain.

Whether his Department plans to expand defence training and knowledge-sharing initiatives with Ukraine, including through facilities and defence establishments in Scotland.

In March 2026, the UK and Ukraine signed an Enhanced Security and Defence Industrial Collaboration Declaration, which will see the UK and Ukraine deepen cooperation in the field of military training and knowledge sharing. This includes the participation of Ukrainian personnel in allied training activities and the organisation of joint exercises. We will accelerate cooperation in the exchange of defence-related information and data and integrate lessons learnt from the battlefield into military training and capability planning. On 12 March, we announced a £50 million investment into the Scotland Defence Growth Deal to boost Scotland’s crucial role in UK defence. We also announced a further £10 million to support the implementation of a Defence Technical Excellence College, in consultation with Colleges Scotland, to increase the number of skilled workers available to Scotland’s defence sector.

What recent steps he has taken to incorporate lessons from Ukraine’s battlefield innovation, particularly in drone technology, electronic warfare and autonomous systems, into UK defence.

The pace of Defence's 'learn and adapt' cycle has accelerated exponentially as a result of lessons learnt in Ukraine The SDR highlighted the importance of autonomous systems within the UK’s integrated force. Decisions on the UK’s equipment requirements, including drones, electromagnetic warfare and autonomous systems, will be prioritised appropriately against the threat as part of the future Integrated Force and set out in the Defence Investment Plan to be published this year.

What discussions he has had with defence companies and advanced manufacturing clusters in Scotland on collaborating with Ukrainian partners on the development of air defence, drone and electronic warfare technologies.

I have held multiple discussions with defence companies and Scottish stakeholders on collaboration with Ukrainian partners in air defence, uncrewed systems, and electronic warfare. In March, I led the seventh and largest UK defence trade mission to Ukraine, including Scottish businesses, with support from my Department and ADS. We are also helping UK industry—including Scottish companies—establish a lasting presence via the Business Centre in Kyiv and develop further capabilities in partnership with Ukraine’s defence ecosystem.

What assessment the Government has made of Ukraine’s approach to maintaining civil resilience and continuity of government during sustained attacks on critical infrastructure.

Ukraine continues to show great determination and ability to defend itself against Russia’s illegal invasion. Russia has gained less than 1.5% of Ukrainian territory since the frontlines stabilised in November 2022, suffering over 1 million casualties since the start of the full-scale invasion, and its economy is stagnating. The UK will stand with Ukraine for as long as it takes. The Prime Minister has met with and spoken to President Zelenskyy on numerous occasions since taking office, most recently on March 17th to agree an Enhanced Security and Defence Industrial Collaboration Declaration. We are incorporating lessons relating to CNI, continuity of government and wider resilience from Ukraine’s extraordinary experience as outlined in the Resilience Action Plan and National Security Strategy.

Pursuant to her Oral Statement on Youth Unemployment, whether her Department has considered the benefits of raising the VAT Threshold to remove the potential barriers to sole traders taking on more work and hiring apprentices.

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all, reducing administrative burdens and supporting their growth. The Government’s approach to the VAT registration threshold aims to balance the impacts on small businesses, including their growth and financial sustainability, with the needs of the wider economy and the public finances. Increasing the VAT registration threshold would come at a significant fiscal cost and reduce the revenue available for vital public services. More than £1.5 billion is being made available over the Spending Review period for investment in employment and skills support. This includes £725 million for the Growth and Skills Levy, to help support apprenticeships for young people and fully fund SME apprenticeships for under-25s.

What estimate her Department has made of the average time spent by businesses with turnover below £250,000 on VAT compliance, including preparing returns and maintaining records.

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.

000.

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.

What estimate her Department has made of the administrative burden to the Treasury of processing VAT receipts for Businesses with a turnover under £250,000.

HMRC has not made an estimate of the administrative burden to the Treasury for processing VAT receipts for businesses with a turnover below £250,000. HMRC measures its overall operational costs across all taxes and does not hold this information at the level of granularity required to isolate costs attributable to businesses with a turnover under £250,000.

What recent discussions his Department has had with Highland Council on the use of Cameron Barracks to house Asylum Seekers.

The Home Office has engaged with Highland Council, as well as other local stakeholders including the Police, NHS, Scottish Fire & Rescue Service and others since plans were announced in October 2025.The department continues to engage regularly with all statutory partners as plans progress. Key information about the plans discussed with local partners can be found on the factsheet Cameron Barracks, Inverness: factsheet - GOV.UK, which will be updated as further information becomes available.

Food and Rural Affairs, whether she plans to meet the National Fire Chiefs Council to discuss the Scottish Government’s Strategic Action Plan on Wildfires, published on 5 March 2026.

Wildfire is a devolved issue. Whilst Defra works closely with the National Fire Chiefs Council there are no plans to meet with them to discuss the Scottish Government’s Strategic Action Plan on Wildfires.

Commonwealth and Development Affairs, what diplomatic steps her Department has taken to ensure good relations with the government in Cyprus in the context of recent defence decisions.

I refer the Hon Member to the public and parliamentary statements made by the Prime Minister, Foreign Secretary, and Defence Secretary, in which all these questions were addressed in detail. I regularly speak to the Cypriot Foreign Minister on a range of issues.

What assessment his department has made of the potential security implications for British citizens in Cyprus as a result of the delay in sending HMS Dragon to the region.

The Department continually assesses a wide range of potential threats to the UK and its citizens, including hostile activity by state actors. We do not comment on specific intelligence for security reasons. The deployment of HMS Dragon is in addition to the considerable amount of capability positioned into RAF Akrotiri since January, including hundreds of Armed Forces personnel, radar, air defence missiles and F35s to defend our bases, people and interests.

What assessment his Department has made of the potential impact of the UK being directly attacked by Iran on the security of the North of Scotland.

The Department continually assesses a wide range of potential threats to the UK, including hostile activity by state actors. Whilst we do not comment on specific intelligence for security reasons, the UK maintains robust, multi layered defences designed to protect the whole of the country, including the North of Scotland.

Commonwealth and Development Affairs, what diplomatic steps she is taking to help reduce the risk of escalation between Iran and NATO member states.

I refer the Hon Member to the recent public and parliamentary statements made by the Prime Minister, Foreign Secretary, and Defence Secretary, in which all these questions were addressed in detail.

What assessment his department has made of the potential security implications for UK residents after allowing United States forces to use RAF Fairford and Diego Garcia for strikes on Iranian missile sites.

The Department continually assesses a wide range of potential threats to the UK, including hostile activity by state actors. Whilst we do not comment on specific intelligence for security reasons, the UK maintains robust, multi layered defences designed to protect the whole of the UK.

What additional security steps he is putting in place to protect the RAF Akrotiri base.

The Department cannot comment on the specific security measures in place at individual sites. However, we can confirm that the Ministry of Defence operates a multi-layered approach designed to deter, detect, and respond to any threat to protect our assets. The deployment of HMS Dragon is in addition to the considerable amount of capability positioned into RAF Akrotiri since January, including hundreds of armed forces personnel, radar, air defence missiles and F35s to defend our bases, people and interests. We remain committed to maintaining the highest standards of security to safeguard our national defence capabilities.

Commonwealth and Development Affairs, what steps she has taken to support the residents of Inverness, Skye and West Ross-shire, that are currently stranded in the Middle East.

I refer the Hon Member to the answer provided on 16 March in response to Question 118590.