John Lamont

The Chancellor continually keeps the tax system under review.

A Tax Information and Impact Note that covers the employer NICs changes was published by HMRC on 13 November.

The Government has protected the smallest businesses from the impact of the increase to Employer National Insurance by increasing the Employment Allowance from £5,000 to £10,500, which means that 865,000 employers will pay no NICs at all next year, more than half of employers will see no change or will gain overall from this package, and all eligible employers will be able to employ up to four full-time workers on the National Living Wage and pay no employer NICs.

The Government has no plans to devolve immigration policy or introduce a Scottish visa scheme. We are focussed on having an immigration system that works in the interests of the whole of the United Kingdom.

The Government has not tasked the MAC to look at the issue of Scottish visas and have no plans to do so.

The Government has no plans to devolve immigration policy or introduce a Scottish visa scheme. We are focussed on having an immigration system that works in the interests of the whole of the United Kingdom.

The Government has not tasked the MAC to look at the issue of Scottish visas and have no plans to do so.

The Government has no plans to devolve immigration policy or introduce a Scottish visa scheme. We are focussed on having an immigration system that works in the interests of the whole of the United Kingdom.

The Government has not tasked the MAC to look at the issue of Scottish visas and have no plans to do so.

The assessment that we have made is that the Honourable Gentleman's party crashed the economy and left the legacy of the highest tax burden on working people in 70 years and in Scotland that is even higher.

The SNP Government’s own figures show that a Band 5 Nurse will pay more tax in Scotland than a nurse earning the same amount in England, meanwhile billions of pounds of taxpayer money has been wasted under the SNP.

The previous Conservative government and current SNP government both share the belief that nurses, teachers and ordinary Scots should pay for their economic failures.

We will provide economic stability and put more money in people’s pockets.

My officials have had discussions with the Scottish Borders Council and with officials from both the Department for Transport and the Scottish Government on the funding of the feasibility study for the extension of the Borders Railway.

The Department for Transport will continue to work with the Scotland Office, the Scottish Government and the Scottish Borders Council on the next stage of development for this scheme as part of the Borderlands Growth Deal.

Officials from my department remain in discussion on this matter with counterparts in the Department for Transport. The Department for Transport will continue to work with the Scotland Office, the Scottish Government and the Scottish Borders Council on the next stage of development for this scheme as part of the Borderlands Growth Deal.

I have regular meetings with the Deputy First Minister, where we discuss local economic growth as one of the key missions of this Government.

My officials have had discussions with the Scottish Borders Council and with officials from both the Department for Transport and the Scottish Government on the funding of the feasibility study for the extension of the Borders Railway as part of the Borderlands Growth Deal.

The Scottish Seafood Industry Action Group last met under the previous Government, in March 2024. This government recognises the vital role these industries play in ensuring coastal communities and the wider Scottish economy thrive. Since taking up office in July 2024, Scotland Office Ministers have met with Salmon Scotland, the Scottish Fisherman’s Federation, Loch Long Salmon, and many others across the seafood and fisheries sectors. The UK government will continue to work closely with industry representative bodies on issues that impact the sector.