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Since the independent Barclay Review of Non-Domestic Rates, a range of key reforms to the NDR system have been implemented to support growth, improve administration and increase fairness.

Following the implementation of the final recommendations of the Barclay Review on 1 April 2023, a consultative sub-group on Non-Domestic Rates (NDR) was established under the New Deal for Business to advise on further enhancements to the NDR system. This sub-group provides a forum for ongoing dialogue and engagement on NDR issues with members who come from a range of business representative organisations, including the hospitality sector, as well as Scottish Assessors and local authorities who are also represented.

The Scottish Government has no plans to consult on a long-term replacement for the NDR system in advance of the next revaluation on 1 April 2026 but remains committed to the NDR sub-group and to working with the hospitality sector on the long-term issues that have been raised by the sector.

The Scottish Government is committed to ongoing engagement and dialogue with representatives of the hospitality sector including through the New Deal for Business consultative sub-group on Non-Domestic Rates and regular roundtable meetings with Ministers.

The valuation of all non-domestic property is a matter for the Scottish Assessors who are independent of local and Scottish Government.

We recognise that financial certainty into the medium term would help the Scottish Police Authority, Police Scotland and other public bodies to develop plans and make better-informed decisions across a longer time-frame, rather than being limited by the single-year budget settlements we have delivered in recent years. However, the majority of our funding is controlled by UK Government decisions, and this continues to impact on the certainty we can provide to public bodies in relation to future year funding.

The Cabinet Secretary for Finance and Local Government has initiated planning for the next Scottish Spending Review, which will consider a multi-year funding position for public bodies. The Cabinet Secretary for Finance and Local Government will update the Finance and Public Administration Committee on this work in due course.

The Scottish Government does not hold this information.

The management of the Police Scotland Estate is an operational matter, and is the responsibility of the Chief Constable under the scrutiny of the Scottish Police Authority.

In line with its Estates Masterplan which will continue to have a community focus, Police Scotland will undertake public consultation on its plans for public facing properties, including for disposal, in advance of any decisions being made.

The Scottish Government does not hold this information.

The management of the Police Scotland Estate is an operational matter, and is the responsibility of the Chief Constable under the scrutiny of the Scottish Police Authority.

It is for Police Scotland to determine its estate requirements on a local and divisional basis. This will be a key consideration in relation to the delivery of their Estates Masterplan.

Individual decisions on Home Detention Curfew (HDC) release are a matter for the Scottish Prison Service. GPS monitoring will initially be available for eligible individuals who have been deemed suitable for release on HDC after the completion of an individualised risk assessment. GPS will only be used within HDC, where the HDC risk assessment suggests that GPS use will be necessary and proportionate.

It is not possible to predict with certainty how many of those released on HDC will have a GPS condition of licence. For planning purposes we have assumed there may be around 20 people on GPS monitored HDC during the initial phase.

The Scottish Government will evaluate GPS to determine the next steps for the development of the monitoring service and any future areas where GPS may be used.

Scottish Water publishes details of interest paid in its annual report and accounts, routinely laid in Parliament, and available online at .

Cash balances are published in Scottish Water’s annual and interim accounts which are laid before Parliament. The latest figure is available in Scottish Water’s interim report and accounts for 2024-25, published on 18 December 2024 and available at .

As published in the Water Industry Commission for Scotland’s (WICS) Final Determination of charges for 2021-27, the maximum amount of charges that Scottish Water can levy on its customers is CPI+2% on average for each year of the regulatory period (equivalent to CPI+12.6% over the 6 year period). Charge increases in the first half of the regulatory period were significantly less than the charge cap, reflecting the financial impacts of the Covid-19 pandemic and cost of living crisis on households.

Water charges are set by Scottish Water’s Board, with approval from the independent economic regulator WICS. The Board must balance affordability with funding critical investment needs to protect our drinking water quality and the environment. As recognised in Scottish Water’s Draft Long Term Strategy published on 4 February 2025, charges need to increase to fund the impacts of the climate emergency, the replacement of ageing assets and a growing population.

Discounts, exemptions and reductions for household water and sewerage charges are funded by the wider household customer base.

Roughly 50% of households receive a discount on the published rates. These include status discounts which apply to Council Tax (e.g. single occupant) and reductions for those in receipt of Council Tax Reduction. This helps to ensure that charges remain progressive and protect those on the lowest incomes.