The Annual Survey of Hours and Earnings data from the ONS provides
median gross annual pay for 2018. Median gross annual pay in the UK
is £24,006. From this we can calculate the following tax liabilities,
assuming the individual in question is in receipt of the standard UK
Personal Allowance and is not in receipt of any other reliefs and
exemptions.

                                         Tax due

                             2018-19              2019-20

Scotland              £2,411.20            £2,280.71

Rest of the UK    £2,431.20             £2,301.20

Difference           -£20.00               -£20.49

This shows that someone earning median pay in Scotland will pay less tax in both 2018-19
and 2019-20 than someone earning median pay and living elsewhere in the UK.

Scottish Water publishes its average charges, as well as a comparison table with England and Wales, on its website at https://www.scottishwater.co.uk/you-and-your-home/your-charges/2018-19-charges . This shows figures for 2018-19 at a) £363 for Scotland; and b) £405 for England & Wales.

The average charge in Scotland for 2019-20 has been already been announced and can be found at https://www.scottishwater.co.uk/you-and-your-home/your-charges/2019-2020-charges . Initial information on the average charge in England and Wales in 2019-20 is available at https://www.discoverwater.co.uk/annual-bill . Latest figures show a) £369 for Scotland; and b) £415 for England & Wales.

Our planning for Brexit is well underway, but hampered by the lack of clarity surrounding the multiple scenarios that could ensue from the UK Government’s approach. As a responsible government we continue to prepare for the impact all outcomes, including a no deal exit, would have on Scotland.

The Scottish Government and Parliament are ensuring that the necessary secondary legislation is in place. We also continue to seek assurances from the UK Government that they will deliver their own legislative programme on time in order to protect Scotland’s interests. The Scottish Government Resilience Committee is meeting weekly and staff resources are increasingly being directed towards those areas with specific ‘no deal’ impacts, for example, transport and food and drink.

However, while we will do everything we can to prepare, we will not be able to mitigate all of the impacts of Brexit on Scotland as many critical issues affecting our interests are reserved and the responsibility of the UK Government; and because any exit from the EU single market, especially a chaotic one, will inevitably have a negative impact on Scottish business, jobs and prosperity.

The Scottish Government’s Chief Economist has today published an economic analysis of the implications of a No Deal Brexit on Scotland. The report sets out the channels through which a No Deal Brexit could impact on the Scottish economy, and quantifies the impact on key macroeconomic variables. The report can be accessed from https://www.gov.scot/isbn/9781787816138

Reducing health inequalities in Scotland is one of the biggest challenges we face and is therefore a top priority for the Scottish Government. Since they are symptomatic of wider social inequalities, we are taking decisive action on a number of fronts.

This includes spending £125 million in 2018/2019 to tackle the impact of UK Government welfare cuts and protect those on low incomes. We have published ambitious plans for tackling the major causes of health inequalities including alcohol and substance misuse, diet and healthy weight and tobacco. And we are establishing Public Health Scotland to deliver on Scotland’s public health priorities.

EY’s report highlights the actions being taken by companies across the financial sector in response to the continued uncertainty of the outcome of EU exit negotiations.

EY’s report demonstrates that EU exit is already having a direct impact on the UK’s financial sector. With 84,000 employees and a contribution of 6.5 per cent of Scotland’s Gross Value Added, the sector is of great economic importance to Scotland.

Companies are being forced to take contingency measures to protect their ability to access EU markets and ensure continuity of service to their customers. In some cases, this contingency action has included the establishment of subsidiary operations elsewhere in the EU, such as Dublin, and the movement of financial assets.

We will continue to work with the sector to share information, listen and understand business priorities and concerns, and make clear here and further afield, that Scotland remains a stable and attractive place to do business.

The UK Government must take immediate steps to rule out a no-deal Brexit, which threatens to have devastating consequences for jobs, businesses and communities.

The financial services sector is important to Scotland, both for its direct contribution to our economy and its indirect contribution in the form of the essential support it provides to consumers and businesses in all economic sectors. The sector is a significant employer in Scotland, employing 86,000 people across a broad range of activities from banking to insurance.

EU exit is already having a direct impact on the UK’s financial sector. Companies in Scotland and across the UK are being forced to make and enact contingency plans to ensure that they are able to continue to serve their customers across the EU. In some cases businesses are making the decision to establish or increase a presence in other EU financial centres, with the movement of, at present small numbers of jobs, and of financial assets.

As 29 March 2019 grows closer we expect that more companies will confirm their plans, as they prepare for the worst case scenario of a 'no-deal' exit from the European Union. We urge the UK Government to rule out a 'no-deal' Brexit to protect jobs and businesses.

The financial services sector is important to Scotland, both for its direct contribution to our economy and its indirect contribution in the form of the essential support it provides to consumers and businesses in all economic sectors. The sector is a significant employer in Scotland, employing 86,000 people across a broad range of activities from banking to insurance.

Businesses across the financial sector are preparing for a worst case scenario of a 'no deal' EU exit. To ensure continuity of service some companies have chosen to establish or increase their presence in other EU locations, with relocation of staff from the UK or recruitment from the local labour market.

EY's analysis shows that the numbers of posts being moved are currently small, but those figures are likely to rise as businesses prepare for the worst case scenario of a 'no-deal' EU exit. To protect jobs, and provide businesses with the certainty they need to plan for the future, the UK Government should immediately rule out a no-deal Brexit.

Companies are being forced to take contingency measures to protect their ability to access EU markets and ensure continuity of service to their customers. In some cases, this contingency action has included the establishment of subsidiary operations in financial centres elsewhere in the EU, including Dublin, Paris and Frankfurt.

Many Scottish companies have longstanding connections with Dublin, including existing subsidiaries and operating licences, and will use those resources to ensure that they continue to be able to offer services across the European market after Brexit.

We will continue to work with businesses and representative bodies across the sector to ensure that Scotland remains a stable and attractive place to do business.