Stephanie Callaghan

Answer · Natalie Don-Innes · 12 Feb 2026

Self-assessment for income tax is reserved to the UK Government, however given the devolved nature of childminding legislation and regulation, it is disappointing childminders in Scotland were not consulted regarding changes to the administration of the wear and tear tax relief allowance.Scottish Ministers understand the concerns the sector has raised about increased administrative work for childminders, and the creation of a two tier system which may impact childcare capacity and childminders’ income. As such, we wrote to the Exchequer Secretary to the Treasury on 4 February 2026 highlighting these concerns and asking the UK Government to consider pausing implementation.Our support for Scotland’s childminding sector in 2025-26 included a further £1.6m funding for the Scottish Childminding Association to continue delivering a national programme of childminder recruitment and retention.

Answer · Jenny Gilruth · 5 Jan 2026

This is a matter for the Scottish Qualifications Authority. The information requested is not held by the Scottish Government.The Scottish Qualifications Authority publish data on assessment arrangements: https://www.sqa.org.uk/sqa/105160.html. In the 2025 publication, Table 5 shows the number of assessment arrangements by Education Authority.

Answer · Jenny Gilruth · 22 Dec 2025

The Scottish Qualifications Authority (SQA), whose functions will be replaced by Qualifications Scotland early next year, rightly offers a wide range of assessment arrangements to enable learners with additional support needs to demonstrate their knowledge and skills without compromising the integrity of the assessment.It works with centres (schools, colleges or training providers) to ensure that all learners have the appropriate support they need for their assessments and exams.Assessment arrangements are based on the candidate’s specific individual needs and reflect their way of producing work in class such as extra time, modified assessment formats, or the use of assistive technology.The SQA does not require pupils to have a confirmed diagnosis of a disability for assessment arrangements to be put in place. However, there must be an identified need, and they rely on centres to submit requests and to consider the needs of individual learners. The SQA and centres have quality assurance processes in place to ensure that assessment arrangements are appropriate; guidance for centres setting out more detail is available on the SQA website.Local authorities oversee the delivery of education and have a range statutory duties to provide for and to review the support they provide pupils with additional support needs.Enquire is funded by the Scottish Government to help parents and carers to understand their child’s rights to additional support for learning and how to work in partnership with their school to make sure their child gets the support they need.There are a range of dispute resolution mechanisms available under the Additional Support for Learning 2004 Act. These offer more formal ways to resolve concerns, if an agreement with the education authority cannot be met. Information about these mechanisms and what resolution they can offer, is available on the Enquire website.

Answer · Jenni Minto · 1 Dec 2025

The UK-wide Tobacco and Vapes Bill (the Bill), if passed, will introduce new restrictions on age of sale for all nicotine products and the advertising, sponsorship, free distribution and nominal pricing of vaping products and nicotine products across the 4 nations.New powers in the Bill will also empower the Secretary of State to regulate (amongst other things) product features, packaging, ingredients and flavourings in relation to vaping products and nicotine products across the UK, with the consent of Scottish Ministers. The Bill will extend the Tobacco and Vapes retailer register in Scotland to cover all nicotine products and it will give the Scottish Ministers the power to impose restrictions in relation to the display of nicotine products in shops.In the interim we continue to work closely with the Society of Chief Officers of Trading Standards in Scotland (SCOTSS) to support enforcement of existing legislation, including checks on sales of tobacco and vapes to under 18s, and advice to business. This is a key component in the Scottish Government’s Tobacco and Vaping Framework and helps ensure that young people’s access to harmful age-restricted products is minimised.An update on implementation timescales for the Bill will be provided following Royal Assent.

Answer · Gillian Martin · 16 Sep 2025

The Scottish Government recognises the value of a thriving circular fashion and sustainable textiles sector in Scotland and is committed to pursuing opportunities to strengthen support across the sector.We have been working with stakeholders across the supply chain to develop further actions to accelerate sustainable economic growth. Recognising ACS’s commitment to innovation and circular fashion, Scottish Government officials met with ACS on Friday 5th September to discuss their ideas for further circularity innovations and collaboration between organisations across the sector.We have confirmed that textile products will be a key focus of our product stewardship plan and we will consider the textiles sector in our forthcoming Circular Economy Strategy. We have also been working with Defra as they draw up their Circular Economy Strategy for England to understand where we can collaborate on measures, and where action must be taken by the UK Government.