From left: Humza Yousaf, Ash Regan and Kate Forbes. Getty
From left: Humza Yousaf, Ash Regan and Kate Forbes. Getty
From left: Humza Yousaf, Ash Regan and Kate Forbes. Getty
From left: Humza Yousaf, Ash Regan and Kate Forbes. Getty

Who are the candidates to become Scotland's First Minister?


Simon Rushton
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Three people have entered the race to become leader of the Scottish National Party after the surprise resignation of Nicola Sturgeon.

They are Scotland's Health Secretary Humza Yousaf, its Finance Secretary Kate Forbes and former community safety minister Ash Regan.

Each candidate was required to get at least 100 nominations from at least 20 local party branches by noon on June 24 to show they have some support among party members.

Who are the candidates?

Health and Social Care Secretary Humza Yousaf

Humza Yousaf was formerly Scottish cabinet secretary for justice. Getty
Humza Yousaf was formerly Scottish cabinet secretary for justice. Getty

Mr Yousaf was first to announce his candidacy for SNP leadership.

“This is the top job in the country and it needs somebody who has experience,” said Mr Yousaf, whose career was influenced by the late Bashir Ahmad, Scotland's first Muslim MSP.

Mr Yousaf has proven to be a choice among elected Holyrood members, with senior MSPs pledging their support.

He was appointed to the health role in May 2021 and was the youngest MSP elected to the Scottish Parliament, aged 26.

Now 37, he has served in numerous government departments and in 2018 he became cabinet secretary for justice.

He has also been the face of the Hate Crime and Public Order (Scotland) Bill, which has drawn criticism over its effect on freedom of expression.

Ash Regan

Ash Regan seeks a new vision of an independent Scotland. PA
Ash Regan seeks a new vision of an independent Scotland. PA

Ms Regan is a former community safety minister, having resigned in October over gender recognition legislation championed by Ms Sturgeon.

She joined the SNP after the public rejected independence in 2014. She was then selected to stand in the Edinburgh Eastern constituency in the 2016 Holyrood elections.

Ms Regan has promoted herself as a unity candidate who can run a competent government and reach out to the grassroots of the independence movement.

She wants to bring together pro-independence parties and organisations to discuss a way towards a constitutional convention similar to the movement that built pressure on the British government for devolution in the 1990s.

“On my first day as leader, I will call for an independence convention to be held,” she said. “We will create a new vision of an independent Scotland.”

Finance and Economy Secretary Kate Forbes

Could Kate Forbes (C) become Scotland's youngest leader? PA
Could Kate Forbes (C) become Scotland's youngest leader? PA

Ms Forbes was first tipped as a potential candidate to succeed Ms Sturgeon as First Minister in 2020.

Her calmness under pressure was applauded after being promoted to finance job when it became unexpectedly vacant, and then having to deliver the budget only hours later.

Ms Forbes has the support of business minister Ivan McKee and senior SNP MSP Annabelle Ewing.

Born in Dingwall in the Scottish Highlands, she was elected in 2016 and was a convener of the Scottish Parliament's cross-party group on Gaelic language and culture.

At 32, she would be Scotland’s youngest leader if she wins. She is on maternity leave after the birth of her first child last year.

“The choices that we make in the next few weeks will have a profound impact on our future and on our children's future,” she said.

How is the election run?

The candidates are on the campaign trail trying to persuade members they can lead the party and the winner will also become first minister.

The ballot opens at noon on March 13 and closes two weeks later on March 27.

Members will be asked to vote using the single transferable vote system, meaning voters can choose their second choice for the job.

A winner will be announced on March 27.

Who has ruled themselves out?

Deputy First Minister John Swinney

John Swinney has not entered the fray. Getty Images
John Swinney has not entered the fray. Getty Images

He has been Ms Sturgeon's deputy since 2014.

He previously served as Scotland's finance secretary from 2007 to 2016 and education secretary from 2016 to 2021.

Mr Swinney was SNP leader in 2000 but stepped down in 2004 after disappointing election results.

External Affairs and Culture Secretary Angus Robertson

Angus Robertson pushed for a second independence referendum. PA
Angus Robertson pushed for a second independence referendum. PA

He has spent many years at both Westminster and Holyrood and was a telling factor in the party’s push for a second referendum on independence.

Mairi McAllan MSP

Mairi McAllan said the timing wasn't right to challenge for the SNP leadership. PA
Mairi McAllan said the timing wasn't right to challenge for the SNP leadership. PA

The Scottish Environment Minister has said “now is not the right time” for her to compete in the leadership race.

She said: “With the sincerest admiration for Nicola Sturgeon and with thanks to every single person who encouraged me to run and seek to follow in her footsteps, please see my statement on the SNP leadership contest.”

Stephen Flynn MP

Stephen Flynn leads the SNP in Westminster. PA
Stephen Flynn leads the SNP in Westminster. PA

Mr Flynn is the new leader of the SNP at Westminster and the MP for Aberdeen South.

He was also the first to publicly rule himself out of the contest.

Why did Ms Sturgeon resign?

  • Nicola Sturgeon has resigned as Scotland's First Minister after more than eight years in the role. Here is a look back at her storied career. AP
    Nicola Sturgeon has resigned as Scotland's First Minister after more than eight years in the role. Here is a look back at her storied career. AP
  • British Prime Minister Rishi Sunak meets with Ms Sturgeon in November 2022. PA
    British Prime Minister Rishi Sunak meets with Ms Sturgeon in November 2022. PA
  • Ms Sturgeon receives applause after her keynote speech at the Scottish National Party Conference in October 2022 in Aberdeen. Getty
    Ms Sturgeon receives applause after her keynote speech at the Scottish National Party Conference in October 2022 in Aberdeen. Getty
  • King Charles III during an audience with Ms Sturgeon at the Palace of Holyroodhouse, Edinburgh, in September 2022. PA
    King Charles III during an audience with Ms Sturgeon at the Palace of Holyroodhouse, Edinburgh, in September 2022. PA
  • She receives her second dose of the Oxford/AstraZeneca Covid-19 vaccine in Glasgow in June 2021. Getty
    She receives her second dose of the Oxford/AstraZeneca Covid-19 vaccine in Glasgow in June 2021. Getty
  • Ms Sturgeon is seen taking a selfie on stage at the Scottish National Party conference in Aberdeen in October 2015. Getty
    Ms Sturgeon is seen taking a selfie on stage at the Scottish National Party conference in Aberdeen in October 2015. Getty
  • With former British prime minister David Cameron at the Scottish Parliament in January 2015. PA
    With former British prime minister David Cameron at the Scottish Parliament in January 2015. PA
  • Ms Sturgeon attends her first audience with Queen Elizabeth II at Buckingham Palace in December 2014. Getty
    Ms Sturgeon attends her first audience with Queen Elizabeth II at Buckingham Palace in December 2014. Getty
  • During her swearing-in as Scotland's First Minister at the Court of Session in Edinburgh in November 2014. Getty
    During her swearing-in as Scotland's First Minister at the Court of Session in Edinburgh in November 2014. Getty
  • Ms Sturgeon is congratulated by her husband Peter Murrell after being formally voted in as Scotland's First Minister in 2014. Getty
    Ms Sturgeon is congratulated by her husband Peter Murrell after being formally voted in as Scotland's First Minister in 2014. Getty
  • Former first minister of Scotland Alex Salmond with Ms Sturgeon following his last key note speech as party leader in November 2014 in Perth. Getty
    Former first minister of Scotland Alex Salmond with Ms Sturgeon following his last key note speech as party leader in November 2014 in Perth. Getty
  • Then Scottish National Party deputy leader Ms Sturgeon meets worshippers at Glasgow Central Mosque during the 'Yes' campaign for the Scottish Referendum in September 2014. Getty
    Then Scottish National Party deputy leader Ms Sturgeon meets worshippers at Glasgow Central Mosque during the 'Yes' campaign for the Scottish Referendum in September 2014. Getty
  • Mr Salmond arrives with Ms Sturgeon to deliver his victory speech in Edinburgh in May 2011, after the SNP secured an unprecedented victory in the Parliament elections. Getty
    Mr Salmond arrives with Ms Sturgeon to deliver his victory speech in Edinburgh in May 2011, after the SNP secured an unprecedented victory in the Parliament elections. Getty
  • After her key note speech at the SNP spring conference in April 2009 in Glasgow. Getty
    After her key note speech at the SNP spring conference in April 2009 in Glasgow. Getty
  • Ms Sturgeon attends the STUC Conference in Glasgow in April 2007. Getty
    Ms Sturgeon attends the STUC Conference in Glasgow in April 2007. Getty
  • Mr Salmond and Ms Sturgeon launch the party's election campaign in Edinburgh in January 2005. Getty
    Mr Salmond and Ms Sturgeon launch the party's election campaign in Edinburgh in January 2005. Getty

Ms Sturgeon said she had been wrestling with the decision for weeks but decided it was the right time to step aside.

She said: “In my head and in my heart, I know that time is now, that it is right for me, for my party and for the country.

“I am announcing my intention to step down as First Minister and leader of my party.”

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If a business does not apply for the refund on time, they lose their credit.

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Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

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Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

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Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

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Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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May 2017

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The High Court of England and Wales approves the company’s restructuring plan

July 2025

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August 2025

Petrofac issues a business update to execute the restructuring and confirms it will appeal the Court of Appeal decision

October 2025

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Updated: February 24, 2023, 2:28 PM