Parents back funded Early Learning and Childcare

Independent survey shows benefits to children and families

The vast majority of parents using Scottish Government-funded Early Learning and Childcare (ELC) are satisfied with its quality, according to new research.

In an independent survey with more than 8,000 respondents, 97% of parents and carers with a three to five-year-old said they had accessed funded ELC places since August 2021 – and of those, 97% were satisfied with the quality of provision.

A total of 88% of those with a three to five-year-old were satisfied that they could use their funded ELC hours in a way that meets their family’s needs.

The main reasons parents and carers said they used ELC were to benefit their child’s development, confidence, independence and learning.

Survey respondents also valued the opportunities that funded ELC gave them to work, look for employment or to undertake education and training. Others reported that it alleviated stress and meant they had more time for themselves and their families.

Across Scotland, all three and four-year-olds and two-year-olds who need it most can access up to 1,140 hours of funded ELC a year. If families paid for the 1,140 hours themselves, it would cost them around £5,000 per eligible child per year.

In 2023-24, the Scottish Government will invest around £1 billion through local government in funding for the 1,140 hours offer.

Children’s Minister Clare Haughey said: “I am really encouraged to see such a high level of satisfaction among parents with the quality of the funded Early Learning and Childcare they have received.

“Scotland is the only part of the UK where all three and four-year-olds and eligible two-year-olds can access up to 1,140 hours of funded ELC a year. As this independent survey demonstrates, funded high-quality ELC brings a range of benefits to families, including helping children’s educational development and supporting parents’ ability to work and find employment.”

COSLA Children and Young People spokesperson Councillor Tony Buchanan said: “I welcome the publication of this report, which provides valuable insights into parents’ use of, and views on, Early Learning and Childcare provision in Scotland.

“The findings clearly show the significant impact that the increased entitlement to 1,140 hours of funded ELC is having, and indicate high levels of satisfaction and positive experiences amongst those parents who responded to the survey, including in relation to flexibility, accessibility, and quality of provision.  

“Local Government is committed to continuing to work with our partners to ensure that funded ELC provision works for parents, carers, and children, including considering how remaining challenges might be addressed.”

Parents’ views and use of Early learning and Childcare in Scotland

Know how to get the right care, in the right place this Christmas

As Christmas and Hogmanay both fall on the weekend this year, most health care providers will have different opening hours from usual.

Ahead of the busy festive holiday, NHS 24 is reminding people across Scotland to be aware of changes to opening hours for their local GP practice and pharmacies.

Dr Laura Ryan, NHS 24’s Medical Director says, “We are anticipating very high call volumes over the festive break and a continued high demand for the 111 service. NHS 24 staff continue to work tirelessly, with a commitment to deliver safe and effective services 24/7 and answer every call as quickly as possible.

“It’s vital that everyone is aware of what help and advice there is out there over the Christmas and new year public holidays.

“For any health care advice or information that is urgent, but not life-threatening, go online and use nhsinform.scot. NHS inform has lots of health guidance, whether that be self-care advice, information on the appropriate healthcare providers that are close to home. It also explains when and why to call the 111 service.

Scotland’s Service Directory is a brilliant resource and can be accessed on NHS inform, but very easily on NHS 24’s new app NHS 24 OnlineThe website and app have the handy ‘Find my Nearest’ function that allows the user to locate health and care services within their local area by using their post code or location. They will be able to see how far away each service is, if it is open or closed, and phone numbers for the service. The app can be downloaded quickly, and could make seeking advice even more convenient.”

Dr Ryan continues: “We are grateful for the public’s patience and understanding if they have to wait to access the 111 service during this period of high demand. By encouraging the public to have ‘Healthy Know How,’ it is hoped more people in Scotland will have a happy and healthy Christmas and New Year.”

“If you do fall ill over the festive period, it’s essential you know where to get the right care, in the right place. Anyone in a  situation considered life-threatening or an emergency, should still always call 999 or go straight to the Emergency Department.”

Dr Ryan’s advice is part of a NHS Scotland national health campaign ‘Healthy Know How.’ The campaign provides advice on how to stay well and enjoy the festivities, avoiding the need to get medical help over the holidays. Tips include:

  • Know how to stay on top of prescriptions. Order only what is needed and in plenty of time before the festive holidays.
  • Know how to be prepared for common illnesses. Ensure you have some remedies in the house.
  • Know how to check symptoms if you do become unwell. NHS inform’s symptom checkers can give you all the health advice you need online.
  • Know how to get the right care, in the right place. Further medical advice can be found during the week by contacting your GP, pharmacist, dentist or optometrist. For out of hours or during holiday closures call NHS 24 on 111.

More details on the Healthy Know How campaign can be found here – www.nhsinform.scot/winter

Scottish business confidence falls but remains in positive territory

Bank of Scotland’s Business Barometer for December 2022 shows:  

  • Business confidence in Scotland fell nine points during December to 15%
  • Scottish businesses identify top growth opportunities as evolving their offer (36%), investing in their teams (31%) and entering new markets (25%)
  • Overall UK business confidence rose seven points during the last month to 17%, with eight out of 11 nations and regions reporting a higher reading than November


Business confidence in Scotland fell nine points during December to 15%, according to the latest Business Barometer from Bank of Scotland Commercial Banking.

Companies in Scotland reported lower confidence in their own business prospects month-on-month, down five points at 25%.  When taken alongside their optimism in the economy, down 10 points to 6% this gives a headline confidence reading of 15%. 

Scottish businesses identified their top target areas for growth in the next six months as evolving their offer (36%), investing in their teams (31%) and entering new markets (25%).

The Business Barometer, which surveys 1,200 businesses monthly, provides early signals about UK economic trends both regionally and nationwide.

A net balance of 11% of businesses in the region expect to increase staff levels over the next year, up three points on last month.

Overall UK business confidence rose seven points during December to 17%. The proportion of businesses that felt positive about the wider economy was up 10 points month-on-month to 8%, while their outlook on their own future trading prospects increased by two points to 27%. Businesses also remained optimistic about job creation, with 16% of firms planning to hire more staff in the next 12 months – up two points on November.

All UK regions and nations reported a positive confidence reading in December, for the first time since July, with eight out of 11 recording a month-on-month increase in confidence. Of those, the North West (up 31 points to 40%), North East (up 24 points to 34%) and South East (up 23 points to 14%) saw the largest monthly increases, with the North West now the most optimistic overall.

Chris Lawrie, area director for Scotland at Bank of Scotland Commercial Banking, said: “Although business confidence has dipped it’s encouraging to see it remain in positive territory, which is testament to the resilience of the business community here in Scotland.

“After a turbulent few months many companies are now looking at shoring up their investment plans for the year ahead. Those planning to invest in their teams and export into new markets will do well to keep a close eye on cash flow to ensure they’re ready to capitalise on opportunities as they arise.”

The manufacturing sector reversed a six-month trend of falling confidence, with a nine-point rise to 13%. Confidence in construction and services also increased by nine points to 29% and 18% respectively. However, retail confidence fell slightly, by two points to 13%.  

Paul Gordon, Managing Director for SME and Mid Corporates, Lloyds Bank Commercial Banking, said: “It’s encouraging to see the confidence of most regions and nations rallying as we end the year. This has been a tough time for businesses with rising costs and much uncertainty, but some firms are becoming more confident as we head in to 2023. 

“While wage expectations start to temper, prices continue to rise and keeping a close watch on cash flow remains a priority for businesses, no matter what industry you operate in. For those who are in need of support or are looking for advice, especially into the festive season and new year, at Lloyds Bank we are by your side in times of uncertainty.”

Hann-Ju Ho, senior economist for Lloyds Bank Commercial Banking, said: “Business confidence has received a boost in the run up to Christmas as firms anticipate a better festive trading period than last year.

“While firms report being hopeful for a more successful 2023, inflation and the risk of an economic downturn remain the biggest concerns for businesses, with rising costs evidenced by the number of firms expecting to raise prices.

“Wage growth is expected to remain high for now as retaining existing staff and attracting new talent will continue to be priorities for many businesses going into next year.”

Renaissance residents show they care at Christmas

Two Edinburgh care homes have helped spread some Christmas cheer with a special charity donation.

The residents and staff of Letham Park and Mathieson House residential care homes on Ferry Road Edinburgh, operated by Renaissance Care, held a festive raffle to raise £350 for local homeless people as their way of giving back to the local community.

The money will be donated to Social Bite’s Festival of Kindness campaign, which uses funds raised to offer support to homeless people, such as accommodation for the night or a hot Christmas meal.

Up for grabs in the raffle was a Christmas hamper filled with specially designed glassware, coffee cups and special festive crafts, which were all handmade by Kevin Dignall, Deputy Manager at Mathieson Care Home.

Kevin said: “I had made things like that before for staff or families at the home and I just wanted to make a nice hamper for Christmas to raffle off as a prize.

“The residents are always keen to stay connected to their local community and it’s a tough enough time for lots of people at this time of year, so everyone felt it was only fitting to try to help some of the most vulnerable people in the community.

“It was all great fun, and we drew the raffle on the same day as our Christmas fayre, so we had music going, singing and Santa made an appearance as well.”

Social Bite Executive Director Founder, Josh Littlejohn MBE, said: “We’re very thankful to the residents at Renaissance Care for their donation to our Festival of Kindness.

“Acts of kindness like this are needed more so now than ever before and make a huge difference to those who need it most.

“The money they’ve raised through the various raffle events will go towards ensuring vulnerable people have delicious food, gifts and company this festive period.”

Supporting families with cost of school

Budget sets out £4.85 billion investment in Education and Skills

A range of measures to help children, parents and carers with costs around school have been set out in the Scottish Government’s budget. These include expansion of free school meals in primary schools, holiday food provision and investment to ensure the school clothing grant national minimum of £120 for primary pupils and £150 for secondary pupils.

The spending plans for 2023-24 allocates £4.85 billion of funding across the education and skills portfolio, including measures to address the cost of living crisis.

New investment will see free school meals expanded to primary six and seven pupils in receipt of the Scottish Child Payment – the next step in Scottish Government plans to deliver universal free school meals in primary schools.

It also includes £22 million of continued support to provide meals during the school holidays to children who need them most, along with £200 million for the Scottish Attainment Challenge.

In addition, the budget allocates £50 million of funding to continue to support the Whole Family Wellbeing programme of activity, a key pillar of The Promise, to support families to thrive.

Education Secretary Shirley-Anne Somerville said: “I am committed to improving the life chances of all Scotland’s children, young people and learners. The measures set out in these spending plans are driven by our ambition to enable everybody to reach their full potential.

“We know the toll that the cost of living crisis has taken on families and households across Scotland and investment is being made in a range of important measures which will help mitigate the impact of this.

“The expansion of free school meals in primary schools continues, providing a benefit in kind of around £400 per child for families, while the ongoing investment in the school clothing grant and access to digital devices will help those who need it most.

“Our ongoing commitment to free university tuition means that, unlike elsewhere in the UK, Scottish domiciled students do not incur additional debt of up to £27,750, and average student loan debt in Scotland remains the lowest in the UK.

“In Scotland we also have the most teachers-per-pupil, along with the highest per-pupil education spend anywhere in the UK. We will continue to provide local authorities with funding of £145.5 million per year to support the teaching workforce, as part of the overall local government settlement of £13.2 billion.

“Our commitment to closing the poverty related-attainment gap remains paramount and that is why we will invest a further £200 million next year in the Scottish Attainment Challenge – as part of our £1 billion commitment in this Parliament.”

The measures set out in the budget to help reduce the cost of school include:

  • Providing more than £13 million to uprate the School Clothing Grant in line with inflation.
  • Investing an additional £16 million resource and £80 million capital to fund the expansion of Free School Meals for all Primary 6 and 7 pupils in receipt of the Scottish Child Payment, as the next step in fulfilling the commitment to universal provision in primary schools
  • Continuing to invest £22 million to provide meals during school holidays to the children who need them most.
  • Maintaining subsidy arrangements for the provision of milk and working with partners on a phased approach to the delivery of a universal milk scheme, aligned to the expansion of free school meals.
  • Investing £20 million towards the commitment to ensure every school-aged child, over the lifetime of the parliament, has access to a digital device to support their learning
  • Investment of nearly £2 billion towards Scotland’s universities and colleges to support delivery of high-quality education and training. This includes a cash increase of £20 million in the Higher Education resource budget compared to 2022-23, and a cash increase of £33.7 million in the Further Education resource and capital budget.

The Scottish budget for 2023-24 was published on Thursday 15 December.

Winners of the special Queen Elizabeth II Platinum Jubilee Volunteering Award announced

A special one-off addition to the annual Queen’s Award for Voluntary Service (QAVS) has been awarded to 20 national charities for their exceptional work to empower young people.

  • 20 charities across the UK recognised for a unique one-off addition to the annual Queen’s Award for Voluntary Service, created in honour of Her Late Majesty The Queen’s Platinum Jubilee
  • The Duke of Edinburgh’s Award, The Social Mobility Foundation and The National Deaf Children’s Society among those awarded for their exceptional work empowering young people

The Queen Elizabeth II Platinum Jubilee Volunteering Award, a special one-off addition to the annual Queen’s Award for Voluntary Service (QAVS), has been awarded to 20 national charities for their exceptional work to empower young people.

From large household names to those operating on a smaller scale, the work of each awardee is vital in providing young people aged 16-25 with new opportunities, challenges, activities and skills.

The awardees include The Duke of Edinburgh’s Award, widely recognised as the world’s leading youth achievement award that helps young people develop new skills and build self-belief and resilience, and the Jewish Lads’ and Girls’ Brigade, which helps to develop essential life skills and offers experiences to help young Jewish people reach their potential.

Her Late Majesty The Queen displayed a life-long dedication to public service throughout her 70-year reign, so it is fitting that this one-off edition of the Queen’s Award for Voluntary Service recognises the thousands of volunteers who have showcased a similar longstanding commitment to their work.

Culture Secretary Michelle Donelan said: “From Action Tutoring to StreetGames, these 20 charities deliver outstanding work to help give young people the skills they need to grow and succeed. I’m delighted that their contribution is being recognised with a Queen Elizabeth II Platinum Jubilee Volunteering Award.

“Ensuring young people get the best possible start in life is a priority for me and the Government, and there is no more fitting way to celebrate these brilliant charities than a unique edition of the highest award for voluntary service.

“The Queen’s Award for Voluntary Service is the highest award given to local volunteer groups. It was established 20 years ago to commemorate The Queen’s Golden Jubilee, and has recognised around 250 outstanding local volunteer groups across the UK each year to date”.

Sir Martyn Lewis CBE, the QAVS Chair said: “These awards are a timely acknowledgement of the wide-ranging support and encouragement that is available to young people across the UK.

They highlight the indispensable role that the voluntary sector plays in targeting help, advice and guidance where it is needed most.

These awards should also be seen as a tribute to the millions of volunteers and donors who, in difficult times, provide the resources of time and money which contribute so powerfully to the social fabric of our country.

Judging panel member Baroness Tanni Grey-Thompson said: “I was delighted to be part of the judging panel for the Queen Elizabeth II Platinum Jubilee Volunteering Award.

“The process highlighted the amazing amount of work that is being done across a wide range of organisations and how it truly transforms the lives of so many people.”

Lucie Vickers, StreetGames Head of Volunteering and Youth Voice said: “We are thrilled to have been awarded the Queen Elizabeth II Platinum Jubilee Volunteering Award.

“Creating opportunities for young people from low-income, underserved communities to become volunteers and future community leaders is at the heart of our Doorstep Sport approach, and we are delighted that the impact of this work has been recognised through this prestigious award.”

Kevin Munday, Chief Executive at City Year UK said: “The journey towards receiving the Platinum Jubilee Volunteering Award is the success of hundreds of talented and dedicated volunteers taking the right small steps towards social change for over a decade.

“This Award represents a joyful and proud giant leap forward into the kind of future our volunteers have all aspired to.”

Additional recipients of this one-off award include:

  • British Youth Council – with 700 volunteers, this charity empowers young people to create political and social change through a number of programmes. The Make Your Mark consultation, led by UK Youth Parliament is an annual ballot allowing young people from across the UK to vote on the issues that matter to them, whilst the Youth Steering Group invites young people to participate in 26 round table discussions on issues such as gambling, climate change, youth violence and mental health.
  • Ethnic Minorities and Youth Support Team – supports young BME people, refugees and asylum seekers in Wales. It provides specific support to 16-25 year olds through three projects: BME Youth Invest project, The Think Project and the Young, Migrant and Welsh project, which aimed to engage ethnic minority people aged 16-25 to explore and document their experiences by creating films to increase public awareness and appreciation of Wales’ diverse history and heritage.
  • LGBT Youth Scotland – works to create safer spaces where LGBTI young people aged 13-25 can explore their identities in an affirming environment, learn new skills, gain confidence, develop resilience and find community. With 133 volunteers, they provide specific support via youth groups; one-to-one support; youth commissions; an LGBT Charter Programme and award-winning online community, Pride & Pixels.
  • YMCA England & Wales with The Scottish National Council YMCA – provides young people with the critical foundations for a better quality of life by offering support with housing, education and welfare. They provide a home to more than 20,000 people experiencing homelessness each year, making them the largest voluntary sector provider of supported housing for young people in England and Wales.
  • Brook Young People – delivers clinical and education support around sexual health, wellbeing and relationships to young people aged 16-25 through providing information, education and outreach, counselling, confidential clinical and medical services, professional advice and training. They also work in partnership with Youth Offending Services to deliver targeted education support to reintegrate youth offenders back into education and the community.
  • The National Young Advocacy Service (NYAS) – 600 volunteers work to support children in care, care-leavers and care-experienced young people through a variety of services including advocacy, mentoring, mental health projects, and a free national helpline. Their Independent Visitor Service is a befriending service for children in care up to the age 18, offering long-lasting friendship and support, and the opportunity to take part in new and fun activities.

The Queen’s Award for Voluntary Service is awarded annually, with the date for the 2023 awardees soon to be confirmed. In June 2022, 244 local voluntary organisations across the UK received this prestigious award, all of which enhanced the lives of others through their work. Awardees of the 2022 award can be found here.

To celebrate their achievements, the awardees of the Queen Elizabeth II Platinum Jubilee Volunteering Award will be invited to a unique presentation event in 2023.

Health crisis in NHS Lothian can no longer be ignored, warns Boyack

More than 90 dentists withdrew from NHS Lothian dental list from 2021 to June 2022, a Freedom of Information request submitted by the Scottish Labour has revealed.

Sarah Boyack warns of a health crisis as waiting times for A&E and NHS dentistry continue to spiral, while delayed discharges have gone up.

Scottish Labour’s FOI request revealed that between 2021 and June 2022, 92 dentists withdrew from NHS Lothian dental list. As at beginning of June this year, out of the 163 general dental practices in Lothian, only 51 confirmed that they are accepting patients, with some accepting children only.

Since 8th May 2022 and up until 11th  December, there has been only one week during which the percentage of people seen within Scottish Government’s 4-hour target was above 70 per cent – in the week ending 11th December more than 1,756 people were stuck in A&E for more than four hours – only 63.6 per cent of those attending NHS Lothian’s emergencies were seen within 4 hours. In the same week, 353 people were stuck in A&E for more than 12 hours.

This comes as the recent monthly report on delayed discharge shows rates in NHS Lothian for October 2022 soaring to 1,644 compared to 1,420 in September 2022.

This makes NHS Lothian the second-worst performing health board in Scotland, only topped by NHS Greater Glasgow and Clyde, with 3,848 delayed discharges in October 2022.

October recorded the highest average number of beds occupied per day due to delayed discharges in Scotland since the current guidance came into place in July 2016.

Scottish Labour MSP for Lothian Sarah Boyack said: “Another month, another set of damning statistics from NHS Lothian.

“On top of the cost of living crisis, which is taking its toll on people’s mental and physical health, we see piling pressure on our NHS, worsening patients outcomes and huge waste of public money.

“With the freezing cold, people will get sick and they will require care. That’s why we need support to GPs to allow them to respond to the rising demand and handle cases, whenever possible, at primary care level.

“These are not just figures – it is someone’s dad, friend or life partner; it’s the NHS staff who is overworked and underpaid; it’s the people who left our health service because they simply couldn’t cope.

“With a general election approaching, now is the time focus on what really matters and make a difference for millions of people.”

£2.3 million paid to young carers in Scotland

Over 7,000 Young Carer Grant payments totalling £2.3 million have been made to young carers across Scotland, according to latest figures published yesterday

Launched in October 2019 by Social Security Scotland, Young Carer Grant was the first benefit of its kind in the UK. The payment can be applied for once a year by young carers aged 16, 17, and 18 who care for someone who is normally paid a qualifying disability benefit.

The payment is a flat rate of £326.65 and acknowledges the young person’s carer role helping them take part in opportunities that are the norm for many other young people.

Carers can decide how to spend the money, for example, on new clothes, a music or TV streaming service or anything else that helps them take a break from their day to day caring responsibilities. With Christmas approaching, young carers are encouraged to check if they are eligible for financial support.

Applications were received from young people living in all local authorities. The highest number of applications were from Glasgow City, which accounts for 15% of all applications received to the end of October 2022. The next highest areas were from North Lanarkshire and Fife.

Young carers who previously received the grant and still meet the eligibility criteria can re-apply 12 months from the date of their previous successful application.

People aged 16 to 18 who care for someone 16 hours a week can apply for Young Carer Grant once a year – a little something for those who give a lot.

To check eligibility and apply visit mygov.scot or call free on 0800 182 2222.

Serious assault at Stenhouse Cross

POLICE are appealing for information following a serious assault in Edinburgh.

The incident happened around 10.10pm on Monday (19 Decembe, 2022) on Stenhouse Cross. A 21-year-old man was taken to the Royal Infirmary of Edinburgh for treatment to serious injuries.

Three vehicles, a dark coloured grey saloon, a white Ford Transit van and a dark coloured Mercedes Vito van are linked to the incident. All three vehicles were driving east on Stenhouse Drive prior to the incident and continued in the direction of Gorgie Road following the assault.

As part of their enquiries into the incident, officers are also seeking information on the Ford Transit Van found burnt out on Torduff Road around 8am on Tuesday, 20 December, which officers believe to be linked to the assault.

Detective Inspector Kevin Tait of Edinburgh CID said: “Our enquiries are ongoing and we are appealing to anyone who may have information in relation to the assault at Stenhouse Cross or who may have seen the vehicles before or after, particularly in the Gorgie Road and Stenhouse area, to come forward.

“We are also keen to speak to anyone who may have seen a Ford Transit van with roof ladders in and around the Torduff Road area in the early hours of this morning and in particular drivers who may have dash-cam footage.

“Anyone with information is asked to contact 101 quoting incident 3568 of Monday, 19 December, 2022.”

Government announces phased mandation of Making Tax Digital for Income Tax

Self-employed individuals and landlords will have more time to prepare for Making Tax Digital (MTD) for Income Tax Self Assessment (ITSA), following announcement by the UK Government yesterday.  

Understanding that self-employed individuals and landlords are currently facing a challenging economic environment, and the transition to MTD for ITSA represents a significant change to taxpayers and HMRC for how self-employment and property income is reported, the government is giving a longer period to prepare for MTD. The mandatory use of software is therefore being phased in from April 2026, rather than April 2024.  

From April 2026, self-employed individuals and landlords with an income of more than £50,000 will be required to keep digital records and provide quarterly updates on their income and expenditure to HMRC through MTD-compatible software. Those with an income of between £30,000 and £50,000 will need to do this from April 2027. Most customers will be able to join voluntarily beforehand meaning they can eliminate common errors and save time managing their tax affairs.

The government has also announced a review into the needs of smaller businesses, and particularly those under the £30,000 income threshold. The review will consider how MTD for ITSA can be shaped to meet the needs of these smaller businesses and the best way for them to fulfil their Income Tax obligations. It will also inform the approach for any further roll out of MTD for ITSA after April 2027. 

Mandation of MTD for ITSA will not be extended to general partnerships in 2025 as previously announced. The government remains committed to introducing MTD for ITSA to partnerships in line with its vision set out in the Tax Administration Strategy.  

Victoria Atkins, Financial Secretary to the Treasury, said: “It is right to take the time to work together to maximise the benefits of Making Tax Digital for small businesses by implementing the change gradually.

“It is important to ensure this works for everyone: taxpayers, tax agents, software developers, as well as HMRC.

“Smaller businesses in particular should be able to experience the benefits of increased digitalisation of Income Tax in a way which meets their needs. That is why we are also today announcing a review to establish the best way to achieve this.”

Jim Harra, Chief Executive and First Permanent Secretary, HM Revenue and Customs, said: “HMRC remains committed to the delivery of Making Tax Digital as a critical part of our strategy for digitalising and modernising the tax system, but we want to make sure we get this right and deliver it effectively.  

“A phased approach to mandating MTD for Income Tax will allow us to work together with our partners to make sure that our self-employed and landlord customers can make the most of the opportunities this will bring.” 

The announcement relates to MTD for ITSA only. Making Tax Digital for VAT has already been implemented and is demonstrating the benefits to businesses and the tax system of digital ways of working.