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The Scottish Government regularly makes evidence-based representations to the UK Government on reserved tax issues. Alcohol sales are already subject to VAT, whilst any profits made by retailers selling alcohol will be already be subject to Corporation Tax. The Scottish Government, as set out in December’s budget announcement, is exploring the reintroduction of a Public Healthy levy using devolved powers.

We believe that the Scottish Parliament should have full tax powers so that fiscal decisions that affect the people of Scotland can be made by the people who live here.

The Scottish Government regularly makes evidence-based representations to the UK Government on reserved tax issues. Alcohol sales are already subject to VAT, whilst any profits made by retailers selling alcohol will be already be subject to Corporation Tax. The Scottish Government, as set out in December’s budget announcement, is exploring the reintroduction of a Public Healthy levy using devolved powers.

Our block grant funding for this Budget is derived from the UK Government's spending decisions and has fallen by 1.2% in real terms since 2022-23 – a real terms drop of £0.5 billion. The reality is that the amount Scotland has available to spend is still largely driven by the block grant set by successive UK Governments whose constraint of public expenditure prolongs the austerity felt by public services. We fully recognise that all difficult funding decisions have an impact and while there is significant pressure across all Scottish Government budgets in 2024-25, we have reviewed funding options and have identified budget resource for the Mark Scott Awards for 2024-25.

The report by Scottish Ministers on the operation and effect of minimum unit pricing of alcohol during its first five years was laid before the Scottish Parliament on 20 September 2023 and is available at .

The (published 27 June 2023) concluded that the evidence on the impact of the post MUP changes in price and sales on revenues of retailers and producers is mixed. The section on “The alcoholic drinks industry in Scotland” in the (published on 20 September 2023) sets out the impact that minimum unit pricing (MUP) has had on retailers of alcoholic drinks (including large retailers), producers and wholesalers. The report by Scottish Ministers states:

“According to the final evaluation report:

Quantitative analysis of sales data shows an overall increase in the monetary value of off-trade alcohol sales, with increases in sale price compensating for declines in sale volumes for retailers, while the effect on producers’ revenues was negative, but was considered by some, but not all, interviewees to be small. While no participants in the qualitative interviews reported any changes in employment or facilities owing to MUP some reported that individual retailers had been affected adversely, with at least some of the variation likely to be due to the extent to which the products made/sold were affected by MUP. Large retailers did not report any change in revenue or profits due to MUP, but convenience stores were more likely to have noted a decrease in revenue and profits, particularly if they previously relied on high-strength, low-cost alcohol products. There was limited evidence that any potential increase in revenue for retailers had been passed on to producers. While the sales data show an overall increase in revenue from alcohol, it was not possible to determine the impact on profit. Analysis of quantitative data finds little evidence of MUP having material impacts on five key metrics of business performance [the number of enterprises and business units; employment; turnover; gross value added (GVA); and output value] on any of the main sectors of the industry in Scotland. (PHS 2023: 56)”

Representatives from Scottish Government, Petroineos and Unite the Union met on 18 January 2023 to during the Grangemouth Future Industry Board Industrial Leadership Forum discuss the future of the refinery.

For discussion topics I refer the member to the published minutes from this meeting.

I refer the member to the answer to questions S6W-24538 and S6W-24539 on 26 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at /chamber-and-committees/written-questions-and-answers .

I have assumed the chair of the Grangemouth Future Industry Board’s Industrial Just Transition Forum following its meeting on 18 January.

I refer the member to the answer to questions S6W-24538 and S6W-24539 on 26 January 2024. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at /chamber-and-committees/written-questions-and-answers .