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Written Question
Defence: Innovation
Friday 27th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Ministry of Defence:

To ask the Secretary of State for Defence, what recent steps he has taken to incorporate lessons from Ukraine’s battlefield innovation, particularly in drone technology, electronic warfare and autonomous systems, into UK defence.

Answered by Luke Pollard - Minister of State (Ministry of Defence)

The pace of Defence's 'learn and adapt' cycle has accelerated exponentially as a result of lessons learnt in Ukraine The SDR highlighted the importance of autonomous systems within the UK’s integrated force. Decisions on the UK’s equipment requirements, including drones, electromagnetic warfare and autonomous systems, will be prioritised appropriately against the threat as part of the future Integrated Force and set out in the Defence Investment Plan to be published this year.


Written Question
Defence: Scotland
Friday 27th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Ministry of Defence:

To ask the Secretary of State for Defence, whether his Department plans to expand defence training and knowledge-sharing initiatives with Ukraine, including through facilities and defence establishments in Scotland.

Answered by Al Carns - Parliamentary Under-Secretary (Ministry of Defence) (Minister for Veterans)

In March 2026, the UK and Ukraine signed an Enhanced Security and Defence Industrial Collaboration Declaration, which will see the UK and Ukraine deepen cooperation in the field of military training and knowledge sharing.

This includes the participation of Ukrainian personnel in allied training activities and the organisation of joint exercises.

We will accelerate cooperation in the exchange of defence-related information and data and integrate lessons learnt from the battlefield into military training and capability planning.

On 12 March, we announced a £50 million investment into the Scotland Defence Growth Deal to boost Scotland’s crucial role in UK defence. We also announced a further £10 million to support the implementation of a Defence Technical Excellence College, in consultation with Colleges Scotland, to increase the number of skilled workers available to Scotland’s defence sector.


Written Question
Small Businesses: VAT
Wednesday 25th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the administrative burden to the Treasury of processing VAT receipts for Businesses with a turnover under £250,000.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC has not made an estimate of the administrative burden to the Treasury for processing VAT receipts for businesses with a turnover below £250,000. HMRC measures its overall operational costs across all taxes and does not hold this information at the level of granularity required to isolate costs attributable to businesses with a turnover under £250,000.


Written Question
VAT: Small Businesses
Wednesday 25th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the average time spent by businesses with turnover below £250,000 on VAT compliance, including preparing returns and maintaining records.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.


Written Question
Defence: Industry
Tuesday 24th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Scotland Office:

To ask the Secretary of State for Scotland, what assessment he has made of the potential impact of increased defence industrial collaboration with Ukraine on Scotland's economy.

Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)

The Defence Industrial Collaboration underscores our continued commitment to supporting Ukraine and strengthening long-term security in Europe. This strategic partnership offers significant opportunities for UK-Ukraine cooperation, and Scotland is well placed to both contribute to the effort and benefit from this collaboration, leveraging its strengths in defence, advanced manufacturing, digital technology, and the space sectors.

This collaboration will help to advance joint production and integration of UK funding for new R&D. Crucially, this will support Ukraine's resilience while simultaneously sustaining skilled jobs and investment across the Scottish supply chain.


Written Question
VAT: Small Businesses
Tuesday 24th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer what estimate her Department has made of the administrative cost of processing and submitting VAT returns to to businesses with a turnover under £250,000.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

HMRC does not estimate the administrative cost to businesses with a turnover below £250,000 for processing and submitting VAT returns, as the cost can vary between businesses, regardless of their turnover. Administrative costs are largely dependent on their individual business processes and the nature and complexity of their record keeping.


Written Question
Sole Traders: VAT
Thursday 19th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to her Oral Statement on Youth Unemployment, whether her Department has considered the benefits of raising the VAT Threshold to remove the potential barriers to sole traders taking on more work and hiring apprentices.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At £90,000, the UK has a higher VAT registration threshold than any EU country and the joint highest in the OECD. This means the majority of UK businesses are not in the VAT system at all, reducing administrative burdens and supporting their growth.

The Government’s approach to the VAT registration threshold aims to balance the impacts on small businesses, including their growth and financial sustainability, with the needs of the wider economy and the public finances. Increasing the VAT registration threshold would come at a significant fiscal cost and reduce the revenue available for vital public services.

More than £1.5 billion is being made available over the Spending Review period for investment in employment and skills support. This includes £725 million for the Growth and Skills Levy, to help support apprenticeships for young people and fully fund SME apprenticeships for under-25s.


Written Question
Asylum: Cameron Barracks
Thursday 19th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Home Office:

To ask the Secretary of State for the Home Department, what recent discussions his Department has had with Highland Council on the use of Cameron Barracks to house Asylum Seekers.

Answered by Alex Norris - Minister of State (Home Office)

The Home Office has engaged with Highland Council, as well as other local stakeholders including the Police, NHS, Scottish Fire & Rescue Service and others since plans were announced in October 2025.

The department continues to engage regularly with all statutory partners as plans progress. Key information about the plans discussed with local partners can be found on the factsheet Cameron Barracks, Inverness: factsheet - GOV.UK, which will be updated as further information becomes available.


Written Question
Middle East: Armed Conflict
Wednesday 18th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Foreign, Commonwealth & Development Office:

To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what steps she has taken to support the residents of Inverness, Skye and West Ross-shire, that are currently stranded in the Middle East.

Answered by Hamish Falconer - Parliamentary Under-Secretary (Foreign, Commonwealth and Development Office)

I refer the Hon Member to the answer provided on 16 March in response to Question 118590.


Written Question
Fire and Rescue Services: Scotland
Tuesday 17th March 2026

Asked by: Angus MacDonald (Liberal Democrat - Inverness, Skye and West Ross-shire)

Question to the Department for Environment, Food and Rural Affairs:

To ask the Secretary of State for Environment, Food and Rural Affairs, whether she plans to meet the National Fire Chiefs Council to discuss the Scottish Government’s Strategic Action Plan on Wildfires, published on 5 March 2026.

Answered by Mary Creagh - Parliamentary Under-Secretary (Department for Environment, Food and Rural Affairs)

Wildfire is a devolved issue.

Whilst Defra works closely with the National Fire Chiefs Council there are no plans to meet with them to discuss the Scottish Government’s Strategic Action Plan on Wildfires.