Harriet Cross

The Government has made a number of spending commitments since July to deliver the UK’s pledge, announced in 2019, to spend £11.6 billion in International Climate Finance (ICF) between April 2021 and March 2026. The £11.6 billion commitment is from the UK’s Official Development Assistance budget, currently set on a temporary basis at 0.5% per cent of Gross National Income.

The Government recognises that too many households across GB are currently unable to send automatic readings to their energy suppliers, including meters without access to WAN coverage. We will set out new plans to improve the rollout and the consumer experience, alongside Ofgem, in due course.

The Shared Rural Network is designed to improve connectivity where people live, work, travel and visit. In very rural parts of Scotland, digital connectivity is vital for visitors, emergency services, lone workers and businesses utilising new technology.

To minimise environmental impact, publicly funded masts will be shared by all four mobile network operators and existing infrastructure utilised wherever possible. At each potential location, an individual assessment will consider a range of factors to strike a balance between improving connectivity and minimising impact on the surrounding landscape. All masts will comply with planning rules for these areas and go through the proper planning process, with local planning authorities responsible for reviewing applications. Achieving a perfect balance between enhanced connectivity and environmental protection will not be easy, but I am keen to see a more sympathetic approach that focuses most on where people really need a secure connection.

The Government is committed to protecting our biosecurity and we are using a risk based approach to maintain the appropriate level of controls.

Defra will continue to monitor for new and emerging risks and review the border control checks introduced under the Border Target Operating Model (BTOM).

That report draws on Defra analysis on asset value. Tax liabilities for individual farm businesses depend on personal circumstances. It is not possible to accurately infer a future inheritance tax liability from data on farm asset values. This is because asset value alone does not necessarily mean that the farm will be affected, as it depends on individual circumstances.

From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.

This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred 7 years before death, farmers pay no inheritance tax at all.

With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.

From 6 April 2026, the full 100% relief from inheritance tax will be restricted to the first £1 million of combined agricultural and business property. Above this amount, landowners will access 50% relief from inheritance tax and will pay inheritance tax at a reduced effective rate up to 20%, rather than the standard 40%. This tax can be paid in instalments over 10 years interest free, rather than immediately, as with other types of inheritance tax.

This is on top of all the other spousal exemptions and nil-rate bands that people can access for inheritance tax too. This means that two people with farmland, depending on their circumstances, can pass on up to £3 million without paying any inheritance tax. This is an assumption based on the £1 million limit and nil-rate bands and does not take into consideration the specific circumstances that may affect the tax calculation. Furthermore, if land is transferred seven years before death, farmers pay no inheritance tax at all.

With 73% of claims being for less than £1 million, the majority of estates will be unaffected, and they will be able to pass the family farm down to their children just as previous generations have always done. This is a fair and balanced approach that protects the family farm while also fixing the public services that we all rely on.

Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.

Whilst the Government recognises the role that regional airports, including Aberdeen Airport, play in acting as a gateway to international opportunities, maintaining social and family ties and strengthening bonds between the four nations, the UK aviation market operates predominantly in the private sector. It is for AGS Airports Ltd as the owners of the airport to invest in infrastructure to attract passengers, and work with airlines to maintain and create new connections, including negotiating year-round services and fares.

The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.

Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.

The Competition and Markets Authority (CMA) has statutory competition functions in relation to airline markets. The CMA and the Civil Aviation Authority (CAA) both have responsibilities for enforcing consumer protections relating to price transparency, contract terms and passenger rights, including those during flight disruption.

Additionally, Public Service Obligations (PSOs) support vital domestic routes that are at risk of being lost, particularly those connecting remote areas, guaranteeing a reliable and consistent service. The Department is actively engaging with regional airports, including Aberdeen Airport, to understand how Government can support and unlock opportunities for growth.

The Labour Party Manifesto included a commitment to promote Sustainable Aviation Fuel (SAF). Since July we have already brought in a SAF mandate and committed to legislating for a revenue certainty mechanism to support UK SAF producers. The Advanced Fuels Fund supports a range of SAF projects across the UK, and the Department closely monitors progress towards commercial-scale production to ensure there is sufficient supply of SAF to meet the SAF mandate.

Plans to publish a final major conditions strategy were paused following the announcement of the general election. We are developing a 10-year plan to radically reform the National Health Service, and My Rt Hon. Friend, the Secretary of State for Health and Social Care has been clear that there needs to be a national cancer plan, which will include brain cancer. We are currently in discussions about this plan and its relationship to the 10-Year Health Plan and the Government’s wider health mission.

To improve early diagnosis rates for brain cancer, we have expanded general practice direct access to diagnostic scans, including brain magnetic resonance imaging.

In September 2024, the Government announced new research opportunities, including a National Institute for Health Care and Research Brain Tumour Research Consortium and a funding call to generate high quality evidence in brain tumour care, support, and rehabilitation.

To improve outcomes, NHS England is committed to ensuring that all cancer patients are offered Holistic Needs Assessment and Personalised Care and Support Planning, ensuring care is focused on what matters most to each person. As well as this, all patients, including those with secondary cancers, will have access to the right expertise and support, including a Clinical Nurse Specialist or other support worker.

Supply of salbutamol nebules, used to treat asthma, has now improved, although there may still be some short intermittent interruptions in supply experienced. We are working with NHS England to manage the supply issues and mitigate risks to patients. Communications have been issued to the National Health Service to provide management advice for all pharmacy teams and prescribers with information on alternative treatments that are available.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

The Government published information about the reforms to agricultural property relief and business property relief at www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms.

It is expected that up to around 2,000 estates will be affected by the changes to APR and BPR each year, with around half of those being claims that involve AIM shares. Almost three-quarters of estates claiming agricultural property relief (including those claiming agricultural property relief and business property relief together) each year are expected to be unaffected by these reforms.

In accordance with standard practice, a tax information and impact note will be published alongside the draft legislation before the relevant Finance Bill.

Information on APR and BPR reforms can be found in the policy briefing paper published at https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms/summary-of-reforms-to-agricultural-property-relief-and-business-property-relief#statistical-annex-distribution-of-claims-at-death-for-agricultural-property-relief-and-business-property-relief-in-2021-to-2022.

Additionally, more information behind the approach adopted is available in the Chancellor's recent letter to the Chair of the Treasury Select Committee at: https://committees.parliament.uk/publications/45691/documents/226235/default/.

The Government currently provides VAT reliefs to aid the purchase of defibrillators. For example, when an AED is purchased with funds provided by a charity and then donated to an eligible body no VAT is charged. Furthermore, all state schools in England have been fitted with AEDs.

The Government keeps all taxes under review including consideration of impacts. A key consideration for any potential VAT relief is whether savings would be passed on to the consumer, and evidence suggests that savings are not always passed on.

To achieve the UK Government’s Mission of becoming a clean energy superpower by 2030, the UK Government is establishing Great British Energy, an operationally independent company investing in and driving projects forward across all parts of the UK. The UK government will capitalise Great British Energy with £8.3billion of new money across this Parliament, with Scotland well-placed to benefit in terms of investment and the creation of high-quality jobs. This comes in addition to the record-breaking Contracts for Difference Allocation Round 6, which has committed £1.555 billion for investment in clean energy projects, including numerous offshore wind projects.

In her recent budget, the Chancellor announced a highest-ever £20.4bn investment in UK R&D to drive economic growth, and our clean energy and other missions.

Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.

The UK Government is partnering with the Scottish Government to deliver a skills passport for oil and gas workers as part of the clean energy transition in Scotland. This will be delivered in collaboration with key industry stakeholders, including Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO).

Research from Offshore Energies UK shows that 90% of oil and gas workers have transferable skills for offshore renewable jobs. The development of this passport will help workers utilise their skills to play a vital role in the transition from carbon-intensive industries to clean energy sectors for workers across all regions of Scotland.

Scotland’s world class offshore oil and gas workers should be at the forefront of the race to clean power.

The UK Government is partnering with the Scottish Government, Offshore Energies UK, Renewable UK, OPITO, Global Wind Organisation (GWO) and other key industry stakeholders to deliver a skills passport for the clean energy transition in Scotland. This will help workers transition from carbon-intensive industries to clean energy sectors.

Our goal to become a clean energy superpower will create hundreds of thousands of new jobs, many of which I am pleased to say will be based in Scotland. With GB Energy also headquartered in Aberdeen, Scotland and the Northeast will be at the heart of the UK energy sector.

The identification of buildings requiring cladding remediation work in Scotland is a devolved matter, and the Scottish Government has recently introduced its own Cladding Remediation Programme for Scotland.

How the Scottish Government chooses to use its block grant funding, and any additional funding arising from Barnett consequentials is a matter for the Scottish Government.

In the recent Budget, the Chancellor announced that the Scottish Government will be provided with a £47.7 billion settlement in 2025/26 – the largest in real terms in the history of devolution. This includes a £3.4 billion top-up through the Barnett formula, with £2.8 billion for day-to-day spending and £610 million for capital investment.