Independent Review of Creative Scotland

Endnotes

1 See Annex B for the legal basis for Creative Scotland.

2 The 2024-25 Programme for Government committed to: “review the way the culture sector is supported, including a review of Creative Scotland as part of our commitment to ensuring excellence in Scotland’s public services. This will also help to ensure the distribution of additional funding in the most effective way possible.” See Scottish Government (2024): Programme for Government 2024-25: Serving Scotland

3 As outlined in Scottish Government (2020) A Culture Strategy for Scotland

4 Humza Yousaf, the then First Minister, announced at the SNP party conference in October 2023 that the Scottish Government would invest at least £100 million more annually in culture and the arts by the financial year 2028-29. See: SNP (2023) SNP 2023 Conference. In December 2023, the then Cabinet Secretary for Finance and Local Government, Shona Robison MSP, confirmed the Scottish Government commitment. See: Scottish Parliament (2023) Meeting of the Parliament: 19 December 2023. This was reaffirmed by the First Minister John Swinney in the Programme for Government published in September 2024: Scottish Government (2024) Programme for Government 2024-25: Serving Scotland

5 See Scottish Parliament (2023) Trends in Funding for Culture

6 UK in a Changing Europe (2021) Brexit: impacts on the arts and culture

7 Audience Agency (2025) Evidence about the Sector, audience answers

8 Scottish Government (2024) Cultural engagement in Scotland: What is it and why does it matter? and Creative Scotland (2024) Audience Intentions Survey 2024

9 Scotland’s creative industries contribute more than £5 billion to the Scottish economy every year and support more than 70,000 jobs through 15,000 businesses. Source: Scottish Government (2025) Scotland as a cultural leader

10 Scottish Government (2020) A Culture Strategy for Scotland p.46.

11 Scottish Government (2020) A Culture Strategy for Scotland p.35.

12 European Commission (2005) The role of culture in preventing and reducing poverty and social exclusion

13 For example, Culture for Climate Scotland works with individuals, organisations and strategic bodies engaged across culture to harness the role of culture in contributing to a more environmentally sustainable Scotland: Culture for Climate Scotland

14 See: Letter from the Cabinet Secretary, Constitution, External Affairs and Culture in relation to the Culture Sector Review sent on 4 March 2025.

15 Scottish Government (2025) Culture sector - support needs: survey analysis

16 See part 4 and Schedule 9 of the Public Services Reform (Scotland) Act 2010

17 Paragraph 473 of the explanatory memorandum for the Public Services Reform (Scotland) Bill (SP Bill 26) as introduced in the Scottish Parliament on 28 May 2009 says: ‘Creative Scotland will [...] be responsive and effective to meet the needs of a hugely diverse sector.’

18 Scottish Enterprise adopted a mission-based approach to economic development in 2024, which focuses on: energy transition, scaling innovation & entrepreneurship, and productivity through capital investment. This shift has reduced the support available to the art, culture and creative sector. South of Scotland Enterprise and Highland and Islands Enterprise continue to offer support within their regions.

19 See paragraph 497 of the explanatory memorandum for the Public Services Reform (Scotland) Bill (SP Bill 26) as introduced in the Scottish Parliament on 28 May 2009, which states that ‘The purpose of setting up Creative Scotland is to identify and provide, in partnership with other bodies […] the enhanced support and interventions needed to ensure creative industries can deliver to their economic potential. The Framework Agreement […] published on 5 February 2009 […] sets out the roles and responsibilities for supporting creative industries’, and the Scottish Government (2009) Creative industries: framework agreement, which provides the ‘distinct complementary roles’ of organisations, including the enterprise agencies' role ‘to identify and develop growth sectors, sub-sectors and businesses and to maximise the economic potential of businesses within creative industries.’ See also paragraph 63 subsection (3) of the explanatory notes of the Public Services Reform (Scotland) Act 2010 which provides that Creative Scotland may encourage and support other persons who perform functions similar to Creative Scotland. This may include, for example, Scottish Enterprise and Highlands and Islands Enterprise who have a significant economic development role as regards the creative industries, and local authorities who support the arts and culture in their areas.

20 Paragraph 473 of the explanatory memorandum for the Public Services Reform (Scotland) Bill (SP Bill 26) as introduced in the Scottish Parliament on 28 May 2009 says: ‘Creative Scotland will be a [...] unified body which will be responsive and effective to meet the needs of a hugely diverse sector.’

21 Public Services Reform (Scotland) Act 2010 (37(1)(f))

22 Paragraph 62 of section 37 of the Public Services Reform (Scotland) Act 2010 - Explanatory Notes says ‘The creative industries are industries and other commercial activities which involve as a distinctive element a primary focus on the application of creative skills. These industries include advertising, architecture, arts and antiques, crafts, design, designer fashion, film, computer and video games, music, performing arts, publishing, television and radio.’

23 The Scottish Government (2009) Creative industries: framework agreement. Note that 16 creative industries are now recognised.

24 Creative Scotland distributed £11.3 million to freelancers experiencing hardship due to lost income and £151 million distributed rapidly to prevent business insolvencies and support the sector’s recovery.

25 For example, sportscotland shifted towards community-led sport as part of a move towards empowering communities, and the Arts Council of Wales restructured its funds in response to the sector’s needs. Arts Council Wales (2025) Arts Council of Wales to restructure National Lottery arts fund in response to arts sector feedback

26 Creative Scotland (2025) Annual Plan 2025-26

27 Screen Scotland (2025) Economic Value of the Screen Sector in Scotland in 2023

28 Scottish Enterprise shifted to a mission-based economic development model in 2024, focusing on energy transition, scaling innovation and attracting investment.

29 The Scottish Government recognised 13 creative industries when Creative Scotland was established. It now recognises 16 distinct industries: advertising, architecture, visual art, crafts, fashion and textiles, design, performing arts, music, photography, film and video, computer games, radio and TV, writing and publishing, heritage, software/electronic publishing, and cultural education. Scottish Government (2025) Creative industries

30 UNESCO 1980 Recommendation concerning the Status of the Artist

31 See for example: Community Leisure UK (2024) Review of Culture and Sport and Leisure Services in Scotland Final Report 2024

32 The Scottish Government (2025) Scotland’s Public Service Reform Strategy - Delivering for Scotland

33 Only 9% of respondents to the Scottish Artists Union survey of freelancers in 2023 felt that the current Creative Scotland funding structure understands and addresses the needs of visual and applied artists Scottish Artists Union (2024) SAU member survey 2023

34 The Scottish Government previously also issued letters of guidance to Creative Scotland regarding the use of Scottish Government funding. This was last issued in 2017. See the letter sent on 19 December 2017 from Fiona Hyslop, who was Cabinet Secretary for Culture, Tourism and External Affairs at the time, to Ben Thomson, who was Chair of Creative Scotland at the time. Creative Scotland Draft Budget 2018-19

35 Scottish Government (2020) A Culture Strategy for Scotland

36 Creative Scotland (2022) Creative Scotland Framework Document

37 Scottish Government (2009) Creative industries: framework agreement

38 Creative Scotland (2023) Creative Scotland Strategic Framework

39 Creative Scotland (2025) Annual Plan 2025-26

40 Creative Scotland (2025) Annual Review 2023-24

41 See: Creative Scotland (2022) Climate Emergency and Sustainability Plan and Creative Scotland (2023) Creative Scotland’s Approach to Offsetting and Insetting

42 Creative Scotland (2023) Gaelic Language Plan and Creative Scotland (2015) Scots Language Policy

43 Creative Scotland (2013) Scotland's Creative Learning Plan. See also Creative Scotland (2022) Creative Scotland and Education Scotland Action Plan

44 Creative Scotland (2015) Creative Scotland's Corporate Parenting Plan 2015-18

45 Creative Scotland Intangible Cultural Heritage

46 See Creative Scotland (2020) United Nations Convention on the Rights of the Child Report 2020 and Creative Scotland (2023) United Nations Convention on the Rights of the Child Report 2023

47 Ireland’s Arts Council has focused support for some artforms and arts practice areas. See Arts Council Ireland’s Artforms and arts practice areas for more detail: Arts Council Ireland (2025) Artforms and arts practice areas

48 Note that Creative Scotland’s annual plan says “our KPIs are aligned to the National Performance Framework and the priorities in the Scottish Government’s A Culture Strategy for Scotland.” Creative Scotland Annual Plan 2025-26

49 See Historic Environment Scotland (2023) Our Past, Our Future and Museums Galleries Scotland (2023) Scotland's Museums and Galleries Strategy

50 Schedule 9, paragraph 2(1) of the Public Services Reform (Scotland) Act 2010 states that the Board is to be comprised of a Chair plus no fewer than 8 and nor more than 14 other members.

51 Creative Scotland (2025) Creative Scotland Board

52 See paragraph 10 of the framework agreement between Creative Scotland and the Scottish Government for further details of the role of the Creative Scotland board: Creative Scotland (2022) Creative Scotland Framework Document

53 For example, as of 10 November 2025 there were minutes from only one Screen Committee meeting on the website for the period 2022-25. Creative Scotland (2025) Creative Scotland Committee Minutes

54 Board papers were made available to the Chair and Vice Chair for the purposes of this Review. Board papers are routinely provided to the Scottish Government’s sponsorship team.

55 See, for example, the Scottish Police Authority: Scottish Police Authority (2024) SPA Corporate Governance Framework

56 For example, non-compliant expenditure was noted in the 2023-24 audit of the Water Industry Commission. Audit Scotland (2024) The 2023/24 audit of the Water Industry Commission for Scotland

57 Scottish Government (2023) On Board - A Guide for Members of Statutory Boards

58 As part of Creative Scotland, Screen Scotland also delivers its services and support with funding from Scottish Government and the National Lottery.

59 Screen Scotland (2024) Screen Scotland Strategy

60 Alignment is both through Scottish Government (2022) Scotland's National Strategy for Economic Transformation and the vision set out in Scottish Government (2023) Equality, opportunity, community: New leadership - A fresh start and Scottish Government (2020) Securing a green recovery on a path to net zero: climate change plan 2018–2032

61 Creative Scotland has six funding criteria: Quality and Ambition, Engagement, Equalities, Diversity and Inclusion, Environmental Sustainability, Fair Work, and International.

62 Scottish Government (2020) A Culture Strategy for Scotland

63 The Scottish Government. National Performance Framework

64 Screen Scotland (2018) Memorandum of Understanding

65 South of Scotland (2025) Screen Strategy 2025-2030

66 Creative Scotland Annual Reviews

67 Wavehill (2018) Evaluation of the 2018-2021 Regular Funding Process

68 Inspiring Scotland and the Esmée Fairbairn Foundation were amongst those mentioned as having more streamlined approaches.

69 See for example Audit Scotland Best Value and The Scottish Government (2013) The 3-step improvement framework for Scotland's public services

70 See guidance note 4 of the Scottish Government’s guide for Members of Public Bodies: Scottish Government (2023) On Board - A Guide for Members of Statutory Boards

71 The four priorities are given in Creative Scotland (2024) Strategic Framework and Creative Scotland (2025) Creative Scotland Annual Plan 2025-26

72 The Scottish Government. Fair Work First in grants

73 See, for example, Scottish Trade Union Council (STUC) (2025) Freelance and Forgotten: A report on worker exploitation in Scotland's creative industries

74 The Scottish Government (2023) A Culture Strategy for Scotland: Action Plan

75 The Scottish Government. Culture Fair Work Taskforce

76 See for example European Commission (2003) The status and working conditions of artists and cultural and creative professionals – Report of the OMC (Open Method of Coordination) group of EU Member States' experts, and Australia’s approach to provide advice on pay, safety and welfare through Creative Workplaces: Australian Government (2023) Revive, Australia's Cultural Policy for the next five years

77 The Review notes Creative Scotland’s announcement in August 2025 for Open Awards for disabled artists

78 The newsletters are: Creative Scotland, Screen Scotland, Youth Music Initiative and Research Round Up.

79 Creative Scotland (2025) Annual Plan 2025-26

80 Of the 20% allocated to the arts provided for by section 22 of the National Lottery etc. Act 1993, section 23(b) of the National Lottery etc. Act 1993 provides that 8.9% is for distribution by Creative Scotland. The allocation has been in place since April 2012.

81 Creative Scotland (2025) Annual Plan 2025-26

82 Scottish Parliament (2023) Trends in Funding for Culture

83 Creative Scotland distributed over £151 million emergency funding between 2020-22 in response to COVID-19, £145.9 million of which was from the Scottish Government, £4.1 million from the National Lottery and £1 million from the Freelands Foundation.

84 In December 2023, the then Cabinet Secretary for Finance and Local Government, Shona Robison MSP, confirmed the Scottish Government commitment of “investing at least £100 million more in the arts and culture by 2028-29.” See: Scottish Parliament (2023) Meeting of the Parliament: 19 December 2023.

This was reaffirmed by the First Minister John Swinney in the Programme for Government published in September 2024: Scottish Government (2024) Programme for Government 2024-25: Serving Scotland

85 Creative Scotland (2025) Creative Scotland Annual Review 2023-24

86 The Scottish Government (2020) A Culture Strategy for Scotland

87 Scottish Government (2025) Strategic Partnership for Scotland's Festivals: second open letter from Culture Secretary Angus Robertson

88 Citizens Information Ireland Basic Income for the Arts (BIA)

89 There were 121 Regularly Funded Organisations in the previous funding round which lasted until April 2025. Since April 2025 there are 251 Multi-Year Funded organisations.

90 Except in the case of Multi-Year Funded organisations where funding has been confirmed until March 2028, subject to the Scottish Government releasing funding on a yearly basis.

91 The National Lottery balance is not a “reserve” in the technical accounting sense of the term.

92 See the minutes of the Creative Scotland Board meeting from 16 December 2024, which say: ‘It was confirmed that reserves would remain a part in the approach to support of Multi-Year funding’

93 Wavehill (2018) Evaluation of the 2018-2021 Regular Funding Process

94 See Scottish Parliament Culture, Tourism, Europe and External Affairs Committee (2019) Putting Artists in the Picture, and Creative Scotland’s response of 1 May 2020

95 Those seeking funding under £30,000 are required to provide less detailed information that those seeking larger amounts: Arts Council England (2025) Arts Council National Lottery Project Grants

96 Poorboy (2024) The Impact of Creative Scotland's Multi-Year Fund Application Process

97 Creative Scotland (2025) Multi-Year Funded Organisations

98 Creative Scotland tenders for Open Fund panel members for a two-year term with the last tender being run in June 2023. Creative Scotland tenders for Touring Fund for Theatre and Dance panel members for a two-year term with the last tender being run in 2024.

99 See individual funding criteria via Creative Scotland (2024) Strategic Framework and Funding Criteria

100 Creative Scotland (2025) Creative Scotland Annual Plan 2025-26

101 All of the National Performing Companies actively seek non-public income. Other performing arts organisations also spoke about their income generating activity. Both the Canada Council for the Arts and the Australian Government operate ‘art banks’ which makes artwork available to the public and ensure ongoing support for living artists by reinvesting leasing revenue into new acquisitions. The Australian Government has also strengthened public-private collaboration by connecting the arts sector with donors and commercial partners via a single portal for publicly funded, philanthropic, and commercial interests.

102 Social Investment Scotland (2025) CultureXcelerator 2025

103 Creative Scotland (2025) Crowdmatch

104 Creative Scotland (2025) Annual Accounts 2023-24 and Annual Accounts 2024-25 (not published at the time this Review went to press).

105 Creative Scotland (2025) Annual Accounts 2023-24 and Annual Accounts 2024-25 (not published at the time this Review went to press).

106 Ministry of Housing, Communities and Local Government (2025) Plan for Neighbourhoods: prospectus

107 Screen Scotland (2025) Screen Scotland

108 See page 6 of Creative Scotland’s ‘Working Together: A Handbook for Multi-Year Funded Organisations 2025/26’, which says: “We know many of you will already have existing relationships with other Creative Scotland staff - feel free to maintain these.” This document had not been published on Creative Scotland’s website when this Review went to press.

109 Creative Scotland (2025) Place Programme

110 Creative Scotland (2025) Visual Artist and Craft Maker Awards

111 Culture Collective is a network of 26 participatory arts projects, shaped by local communities alongside artists and creative organisations. It is funded by the Scottish Government through Creative Scotland. See: Culture Collective (2025) Culture Collective

112 Scottish Enterprise adopted a mission-based approach to economic development in 2024, which focuses on: energy transition, scaling innovation & entrepreneurship, and productivity through capital investment. This shift has reduced the support available to the art, culture and creative sector. South of Scotland Enterprise and Highland and Islands Enterprise continue to offer support within their regions.

113 Scottish Government (2025) Scotland's Public Service Reform Strategy: Delivering for Scotland

114 Screen Scotland (2025) Film and Screen to become part of Scotland’s curriculum

115 The Scottish Government. National Performance Framework and Scottish Government (2025) Programme for Government 2025-26

116 Scottish Government (2020) A Culture Strategy for Scotland

117 Due to rising costs and inflation, the Scottish Government did not provide £6.6 million in committed funds to Creative Scotland in 2023-24. This funding was initially included in the draft budget but was later removed and then reinstated. Creative Scotland used its National Lottery reserves to cover the shortfall for 2023-24. Creative Scotland decided to close the Open Fund for Individuals in August 2024 whilst waiting for the Scottish Government to confirm it would release a further £6.6 million in the 2024-25 financial year. It reopened in October 2024.

118 Section 22(3) of National Lottery etc. Act 1993 (apportionment of money in Distribution Fund) was amended from the beginning of 1 April 2012. See The Apportionment of Money in the National Lottery Distribution Fund Order 2010

119 Scottish Parliament (2025) Constitution, Europe, External Affairs and Culture Committee Official Report of the 24th meeting 2025, session 6, held on 25 September 2025.

120 See part 4 and Schedule 9 of the Public Services Reform (Scotland) Act 2010

121 See section 40 of the Public Services Reform (Scotland) Act 2010

122 See part II of the National Lottery etc. Act 1993

123 As inserted by section 12 of the National Lottery Act (2006) National Lottery etc. Act 1993

124 Published in Appendix 2 of Creative Scotland (2024) National Lottery Distribution Fund Annual Report and Accounts 2024

125 Scottish Government (2025) Culture sector support needs: survey analysis

126 Scottish Parliament (2024) CEEAC Budget Scrutiny 2025-26

127 Scottish Government (2025) Public asked to inform independent Review of Creative Scotland

128 Attendees indicated that they were from the following creative industries: architecture, computer games, crafts, cultural education, design, film and video, heritage, music, performing arts, photography, radio and TV, visual art and writing and publishing.

129 The National Lottery was created with the aim of supporting good causes in the arts, sport, heritage and community sectors. A proportion of its proceeds are distributed through public bodies, including Creative Scotland, to achieve these aims.

130 Under section 20 of the Local Government in Scotland Act 2003, local authorities can provide discretionary aid for cultural activities. Aid can be provided as investment or operating support, with maximum thresholds depending on project scale and type. See for example Aberdeen City Council (2023) Aberdeen City Council Investment in Culture Report 2022-23

131 HM Revenue and Customs (2025) Creative industry tax reliefs for Corporation Tax

132 Alma Economics (2025) The impact of direct public funding for film and television in the UK.

133 See Scottish Government (2024) Scottish Budget 2025 to 2026 (see CEAC tab)