I refer the member to the answer to S5W-19124 on 17 October 2018. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at http://www.parliament.scot/parliamentarybusiness/28877.aspx .

Other than Health & Safety Executive guidance there are currently no regulations which govern the storage and preparation of deceased persons prior to a funeral taking place or where funerals may be conducted.

The Scottish Government, in extensive consultation with relevant stakeholders, is currently drafting a statutory Funeral Director Code of Practice. Provision for such a document is set out within the Burial and Cremation (Scotland) Act 2016.

This code will set out the standards and practices in relation to care of the deceased which funeral director businesses must adhere to. The code will include measures for the appropriate storage and preparation of the deceased before a funeral.

The content of this code will be publicly consulted upon later this year.

Statistics on the number of teachers buy main subject taught are published in Table 3.9 of the teacher census supplementary tables, available on the Scottish Government here:

https://www.gov.scot/Topics/Statistics/Browse/School-Education/teachcenssuppdata/TeaSup2017

These tables show the number of teachers with a main subject of Business Studies. Statistics on the number of accounting teachers are not collected.

The Scottish Government does not hold the information on the number of state secondary school pupils entered for National Qualifications for 2018-19. Data on the number of pupils entered for Accountancy at National 5, Higher and Advance Higher for the last 10 years was provided in response to S5W–18830 on 15 October 2018. Data on 2018-19 entries is not yet available. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at www.parliament.scot/parliamentarybusiness/28877.aspx.

The latest available information on teacher vacancies can be found here:

https://beta.gov.scot/publications/teacher-vacancies-statistics-2016-2017/

It shows that there were 23 vacant business studies teaching posts in Scottish secondary schools in September 2017.

The Scottish Government is taking a number of actions to support further improvement in teacher recruitment for all subjects including business management and accounting.

We have taken decisive action to recruit and retain teachers through our Teaching Makes People campaign and are providing £88 million this year to fund councils to maintain teacher numbers. We are also continuing to support universities in the development of new routes into teaching.

What is offered in way of undergraduate and postgraduate education courses is a matter for universities, given they operate as autonomous bodies. It is not practicable for each Initial Teacher Education university to offer teaching programmes in all subjects.

For the 2018-19 academic year, 83 places have been allocated to Professional Graduate Diploma in Education (PGDE) programmes in Business Education. These are available at the Universities of Aberdeen, Glasgow, Highlands and Islands and Strathclyde. The University of Stirling also offers a combined undergraduate degree in Business Education and teaching.

As the national awarding body, the SQA offers a range of national qualifications including Accounting and Business Management. The precise number and range of qualifications on offer for pupils will be a decision for schools to take in consultation with learners and parents.

The following table shows the number of entries in Accounting and Accounting and Finance over the last 10 years for secondary school pupils, for which data is available.

Number of entries 1 in Accounting and Accounting & Finance for secondary school pupils 2,3 , 2008 to 2017

Teachers’ pay in Scotland is a matter for the Scottish Negotiating Committee for Teachers. The Scottish Government was the first government in the UK to commit to lift the 1% public sector pay cap and this was reflected in the 2017-18 pay deal for teachers. The Scottish Government remains very happy to continue discussions with Trade Unions in securing a negotiated outcome for a 2018-19 pay deal.

It is encouraging that the OECD figures show that the average salaries of pre-primary and primary teachers in Scotland are now above the OECD average, and worth noting that Scotland is one of seven OECD countries where teachers receive the same salary irrespective of the level of education taught.

I refer the member to the answer to question S5W-18827 on 15 October 2018. All answers to written parliamentary questions are available on the Parliament’s website, the search facility for which can be found at www.parliament.scot/parliamentarybusiness/28877.aspx.