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The Scottish Government has committed to publishing a full set of cost benefit assessments for the forthcoming climate change plan. The upcoming CCP will cover the period from 2026-2040 and will give the best view of the policies required to support our pathway to net zero. The plan will also be subject to, and will publish alongside, a suite of impact assessments including equalities and island impact assessments that will provide particular focus on groups with specific considerations.

The Scottish Government is in regular contact with the UK Government on all aspects of energy policy, including the transition to renewable energy and the need to bring down bills.

It is essential that the UK Government puts customers at the heart of all policy decisions across the energy market and we continue to call on the UK Government to take immediate action to address high fuel bills.

Local authorities must use the financial resources available to them as efficiently as possible to ensure the best possible value. How this is done is a matter for each council. Local Authority reserve balances in Scotland remain considerably higher than pre-pandemic levels.

The record funding settlement for Local Government in 2025-26 was the result of early and meaningful engagement between Scottish Government, COSLA and Councils. We remain committed to ensuring the sustainability of local services going forward and budget engagement ahead of the 2026-27 Scottish Budget has already commenced.

The CCC suggests that there will be benefits, and that in aggregate the benefits will outweigh the costs.

We are grateful to the CCC for estimating the capital investment and operational savings of net zero. Their Balanced Pathway requires upfront investment which will generate operating cost savings. The Pathway is expected to generate an average net cost to the Scottish economy of around £750 million per year between 2025 and 2050.

CCC estimates represent costs and savings for the whole economy. We are currently working to further understand where these costs and benefits might fall between different actors within the economy, including households.

We have committed to, in legislation, setting out an estimate of the costs and benefits associated with the policies set out in the upcoming Climate Change Plan.

Creative Scotland assesses all applications made - irrespective of theme, subject matter or artform - in accordance with the published criteria and guidance for each funding stream. This guidance states explicit restrictions on the use of funding provided by Creative Scotland for party political activities. The terms and conditions of the agreements entered into with successful applicants further support this position, making clear that funding awarded cannot be used for such activities.

Resource Planning Assumptions (RPAs) support the delivery of local authority priorities as identified in their Strategic Housing Investment Plan (SHIP). Due to the challenging post-Covid delivery climate, delivery partners were not able to use the £724.268 million available capital allocated through resource planning assumptions in 2021-22, and actual spend was £613.169 million. In 2025-26 we are making available £660.064 million through resource planning assumptions for local authorities.

Information on actual spend by local authority compared to RPA is available in Table 2 of our 2021-22 annual out-turn report: . Whilst the published RPA for Glasgow City in 2021-22 was £120.578 million, in the 2021-22 out-turn report it is recorded as £129.030 million as this included £3.741 million for the Govanhill Acquisition Programme and £4.711 million for the Glasgow Housing Association Wheatley Bond.

The 2025-26 Affordable Housing Supply Programme budget of £768 million represents an increase of more than £211 million (38%) when compared to the 2024-25 original published budget of £556 million. This is an increase of more than £181 million capital (44%) and an increase of more than £30 million (63%) in financial transactions. The 2025-26 budget more than reinstates the affordable housing supply programme to 2023-24 levels, with £15.8 million more being available to invest when compared to 2023-24.

We continue to work with partners to increase the delivery of more affordable homes, the majority of which will be for social rent, including meeting the existing commitment to the targeted use of £40 million for acquisitions.

Reforms to electricity transmission infrastructure and grid capacity reforms are reserved to the UK Government. We welcome the UK Government’s mission to accelerate development of grid infrastructure to deliver Clean Power by 2030. Actions to increase capacity and facilitate quicker connections to the grid are critical to enabling our just transition to net zero.

A grid that is fit for the demands of the future is vital and long overdue. We need to ensure the power generated from increasingly renewable sources can be transported to where it is needed – to our homes, businesses, and communities across Scotland and Great Britain. The Scottish Government will play its part in ensuring the Energy Consent Unit has the capacity to deal with all future applications regarding transmission and electricity generation development.

Forestry in Scotland is guided by the principles of sustainable forestry management set out in the UK Forestry Standard (UKFS) requirements and guidelines and must also operate within the legal requirements regarding biodiversity and wider environmental impacts. Scottish Forestry is the Scottish Government’s agency tasked with regulation and policy advice for forestry. Any felling must either comply with a felling permission granted by SF or be carried out as part of an approved long term management plan. Techniques, such as whole tree harvesting, are only suitable on certain sites and guidance is available to ensure that it is carried out in a sustainable manner. All new woodland creation projects are assessed against the evidence-based UKFS which represents the governments approach to sustainable forestry.

The power to undertake reforms to the wholesale market is reserved to the UK Government.

The Scottish Government has been consistently been clear with successive UK Governments, NESO, Ofgem and industry that reforms must reduce costs for Scottish consumers, ensure our communities feel the benefit of the energy transition, protect investment in our renewables industry and support decarbonisation.

The Scottish Government is clear that the current wholesale electricity market is not fit for the delivery of our net zero ambitions, nor our aims to tackle fuel poverty.

Project Willow sets out what could be possible at Grangemouth if the public and private sectors work together. Scottish Enterprise is triaging proposals from private sector developers and investors. As set out in their 2025- 2028 operating plan, Scottish Enterprise is driving investment at Grangemouth with a view to creating up to 800 direct jobs in low carbon fuels and sustainable manufacturing across the industrial cluster by 2028.