We have consistently called for the UK Government to remove the two-child cap at source. Fixing a broken Universal Credit system would be the best way to alleviate the impacts of the pernicious two-child cap, however it is clear that despite repeated calls on them to do so, the Scottish Government can no longer wait for action. That is why we are taking decisive action as early as possible, using the limited social security powers that we have, to scrap the cap in Scotland. Our actions will result in an estimated 20,000 fewer children living in relative poverty in 2026-27.

The Scottish Fiscal Commission’s report on “Mitigating the two-child limit and the Scottish Budget” states, “it is likely that the proposed mitigation payments would not generate large behavioural responses over and above the ways that families may already have adapted to the Scottish Child Payment.”

Our own published analysis of how Scottish Child Payment interacts with the labour market concludes that it is not currently negatively affecting work incentives at scale in the economy.

However, we will continue to analyse the impact of Scottish Child Payment on work incentives, and of the two-child cap mitigation when it is introduced.

The Scottish Public Finance Manual (SPFM) requires that all land or property declared as surplus should be disposed of as quickly as possible and sets out a number of ways disposals can achieve best value for money and wider public benefit.

In the last 3 years, Scottish Government has made one sale of a strip of land at Woodhouselee, Midlothian to Scotland’s Rural College (SRUC). This generated £15,000 of revenue.

Revenue generated from land or property sales is collected centrally by Scottish Government Finance then redistributed across Government depending on business need.

Scottish Government is clear that children and young people should not be using vapes as these are an age-restricted product. Our ‘Take Hold’ marketing campaign educated parents, carers and children about the dangers of vaping and increased the awareness of the harms and risks of nicotine addiction.

The Scottish Government does not hold statistics on vaping in schools. As the responsible body, education authorities are best placed to provide this level of information.

The Scottish Government will continue to provide vital assistance to enable older people to heat their homes, to help disabled people live independent lives and will keep thousands of children out of poverty. The Scottish Fiscal Commission’s December 2024 forecasts show that our investment in Social Security over and above the money we get from the UK Government is projected to be less than 3.5% of the total Scottish Government Resource Budget by 2029-30.

Scottish Government uses the Microsoft 365 product suite to support shared services across 21,000 users in 55 government sector organisations. Within that suite, Microsoft Teams is the component used for videoconferencing, but also supports an array of uses such as file sharing, messaging, telephony, calendar management, and mass corporate notification. As such, the costs provided here are for the total costs of Microsoft product tools as the components are not priced individually.

Streamlining product purchase and usage in this way has enabled Scottish Government to reduce or eliminate spend in other areas. The tool is highly resilient and supports Scottish Government in continuing to operate during disruptive events. It has also cut travel significantly during routine operating.

The following table shows the total amounts spent on Microsoft subscriptions over the past five years. There is a charge for Skype in 2020-2021, as we were transitioning from this service to Microsoft Teams.

Overall, the move to Microsoft cloud services has been driven by a focus on delivering value for money while building business resiliency. Any Microsoft procurement is managed through a government framework in order to ensure the best deal possible and safeguard the public purse.

Statistics on pensioner household income by UK country and English region are published by the Department for Work and Pensions. The median income for these households is presented in the following table.

Median weekly equivalised household income for pensioner households in £ (in 2023-24 prices), before housing costs

It is estimated that the Single Scottish Estate (SSE) Programme generated savings of £9.274m over the 2024-25 financial year. A total of £41m of savings and benefits has been secured by the SSE Programme overall.

The Scottish Government has regular discussions with NHS and public bodies on these matters as they are key stakeholders and governance members of the Single Scottish Estate (SSE), which supports a more efficient approach to public sector property management. This includes through co-location and sharing of on-site services.

Our ongoing and extensive engagement with these bodies, includes current SSE Location Based Reviews in Edinburgh, Glasgow, Perth, Aberdeen and Inverness. There have been discussions at the SSE governance meetings and Public Sector Property Forum, which all of these bodies are invited to attend.

NHS national bodies and other public bodies in Scotland are covered by the Scottish Public Finance Manual (SPFM) so are required to engage with, and submit business cases to, Scottish Government Property Controls for Ministerial decisions on their estate. There is usually early discussion with the Scottish Government on each proposal.

The Scottish Government attends the Scottish Property Advisory Group, which is led by the NHS, to consider their property matters. Recent NHS engagement has included with NHS National Services for Scotland and NHS Education on their Edinburgh office requirements. The Scottish Government also attends a number of public body groups as appropriate, such as recent attendance at the Delivery Bodies Group to discuss the SSE work.

Latin can be taught in both primary and secondary state schools as part of the Scottish Government’s 1+2 approach to language learning. It is also offered as a National Qualification from National 3 to Advanced Higher level.

Education Scotland work closely with partners to develop resources to support the teaching of Latin and other classical subjects in schools.

Adult to child staff ratios are set by the Care Inspectorate as the regulatory body for the Early Learning and Childcare (ELC) sector and as experts in assessing high quality, safe and nurturing ELC provision.

The Care Inspectorate has no plans to update the current guidance, published 2018. Therefore, the Scottish Government has made no assessment of the potential impact on the average cost of childcare provision relating to ratios.