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Written Question
Manufacturing Industries: Scotland
Wednesday 20th November 2024

Asked by: Alison Taylor (Labour - Paisley and Renfrewshire North)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what estimate his Department has made of the potential impact of the Advanced Manufacturing Innovation District Scotland on regional economic growth in the next three financial years.

Answered by Ian Murray - Secretary of State for Scotland

The Advanced Manufacturing and Innovation District for Scotland (AMIDS) is Scotland’s home of manufacturing innovation, and forms an integral part of the £1bn UK and Scottish Government funded Glasgow City Region Deal. AMIDS is home to two world-class innovation centres - the National Manufacturing Institute Scotland and the Medicines Manufacturing Innovation Centre.

Since its establishment, AMIDS has already become home to world renowned names, including Boeing and Thermo Fisher, and with the landmark opening of the Renfrew Bridge, my department expects AMIDS to achieve even greater successes in delivering up to 10,000 new jobs across the River Clyde.


Written Question
Ferries and Freight: Rosyth
Monday 18th November 2024

Asked by: Graeme Downie (Labour - Dunfermline and Dollar)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, whether he has had recent discussions with the Chancellor of the Exchequer on the reintroduction of a (a) passenger and (b) freight service from Rosyth to mainland Europe.

Answered by Ian Murray - Secretary of State for Scotland

I have not, but I am aware that you have written to the Chancellor of the Exchequer on this matter in connection with infrastructure enhancements that may be required at the port of Rosyth.

This Government recognises the importance of upgrading our port infrastructure, and that is why we have created the National Wealth Fund, which will bring together key institutions and a compelling proposition for investors.

The National Wealth Fund is now open for engagement, and can be contacted via www.uknwf.org.uk.




Written Question
Ferries and Freight: Rosyth
Monday 18th November 2024

Asked by: Graeme Downie (Labour - Dunfermline and Dollar)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, whether he has had discussions on the reintroduction of a (a) passenger and (b) freight service from Rosyth to mainland Europe.

Answered by Ian Murray - Secretary of State for Scotland

My officials have spoken with colleagues in the Department for Transport and the Treasury on this matter and I am aware of your campaigning on this issue.

This Government recognises the importance of upgrading our port infrastructure, and that is why we have created the National Wealth Fund, which will bring together key institutions and a compelling proposition for investors.

The National Wealth Fund is now open for engagement, and can be contacted via www.uknwf.org.uk.


Written Question
Energy: Taxation
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs in future and existing industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024


Written Question
Energy: Taxation
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of proposed increases to the Energy Profits Levy on future employment levels in Scotland.

Answered by Ian Murray - Secretary of State for Scotland

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come and is committed to managing the energy transition in a way that supports jobs in existing and future industries. But we require the sector to contribute to the ambition to make the UK a clean energy superpower.

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support jobs and provide certainty, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024


Written Question
Whisky: Scotland
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what steps he is taking with the Secretary of State for Business and Trade to increase the value of exports of Scotch whisky per year.

Answered by Ian Murray - Secretary of State for Scotland

Food and drink is a key strength of Scotland’s, and the Scotland Office and Department for Business and Trade are working closely on a range of shared priorities to increase the value of numerous Scottish exports.

Scotch whisky exports are being championed through the Brand Scotland initiative, and I will be in Malaysia and Singapore later this month to promote our first-class food and drinks exports to growing markets in Asia.


Written Question
Trade Promotion: Scotland
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what steps he is taking to support Brand Scotland.

Answered by Ian Murray - Secretary of State for Scotland

I am proud to champion Scotland’s interests globally through Brand Scotland. I have just returned from a successful visit to Norway and will be visiting South East Asia next week to promote Scottish trade, investment, and culture. Following the announcement of £750,000 for promoting Brand Scotland internationally next year, planning is underway to ensure the programme maximises opportunities for growth in Scotland.


Written Question
Energy: Taxation
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of (a) increases to the Energy Profits Levy and (b) the abolition of the investment allowance on future trends of private investment in north east Scotland.

Answered by Ian Murray - Secretary of State for Scotland

At Autumn Budget 2024, the government confirmed that from 1 November 2024, the Energy Profits Levy (EPL) rate would increase by 3 percentage points to 38%, the EPL investment allowance would be abolished and the EPL decarbonisation allowance rate would be adjusted to 66%. The government also confirmed an extension to the period the levy applies from 31 March 2029 until 31 March 2030. To support investment and jobs in current and future industries, the government decided to make no additional changes to the availability of capital allowances in the EPL.

The government has carefully considered the impact of the removal of the EPL’s investment allowance. HM Treasury publishes impacts in summary form for tax measures in tax information and impact notes (TIINs) alongside the Finance Bill. The summary of impacts from these changes to the EPL can be found here: https://www.gov.uk/government/publications/energy-profits-levy-reforms-2024

The UK Government recognises that oil and gas will continue to have a role in the UK’s energy mix for decades to come. Nonetheless, public and private investment must be driven towards cleaner energy, including in the north east of Scotland. Money raised from changes to the Energy Profits Levy will be used to support the transition to clean energy, enhance energy security and provide sustainable jobs for the future. 


Written Question
Agriculture: Inheritance Tax
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, if he will make an assessment with Cabinet colleagues of the potential impact of the changes made to inheritance tax at the Autumn Budget 2024 on the financial viability of small family farms in the north east of Scotland.

Answered by Ian Murray - Secretary of State for Scotland

This Government inherited a £22 billion in year black hole in the nation’s finances. The action we are taking in this Budget restores economic stability so we can invest in the future.

The government recognises that people want to pass on their assets to their families. However, the government is making the inheritance tax system fairer by ensuring that wealthy estates contribute more to the public finances.

The vast majority of agricultural estates currently pay no inheritance tax, and that will continue to be the case after the reforms announced at Budget. This means that any farm, following the death of the owner, can pass on a £1 million free of inheritance tax if they leave their residence to direct descendants.

The reforms announced for agricultural property relief are only expected to affect around 500 claims at death each year from 2026-27. Almost three-quarters of estates claiming the relief are expected to be unaffected.


Written Question
Inheritance Tax: Scotland
Thursday 14th November 2024

Asked by: Andrew Bowie (Conservative - West Aberdeenshire and Kincardine)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the impact of changes to inheritance tax on the Scottish economy.

Answered by Ian Murray - Secretary of State for Scotland

Despite a massive £22 billion black hole in the nation’s finances that this Government inherited, the Scottish Government will receive a record £47.7 billion settlement in 2025/26 - the largest in real terms in the history of devolution.

This includes additional Barnett consequentials of £1.5 billion for 2024/25 and a further £3.4 billion for 2025/26.

On top of this, the UK Government committed to invest directly around £1.4 billion on important Scottish local growth projects. This includes Freeports, Investment Zones, long term plans for towns, Levelling Up Fund projects, Levelling Up Partnerships and a full commitment to remaining Deal projects. As well as a further £900 million of support for the expanded UK Shared Prosperity Fund in 2025/26.

Also, our new approach is making the UK inheritance tax system fairer, ensuring the wealthiest households contribute more while reflecting people’s strongly held desire to pass down their assets to children and grandchildren.