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Costs of protective gear and economic support add to the UK's rising bill for fighting the pandemic.
Local businesses and politicians say they were expecting more financial support from the government.
Health and social care leaders warn the prime minister about the impact of the new immigration bill.
There are 18,000 more registered than a year ago, but some fear the pandemic could hit recruitment.
Nicola Sturgeon is to confirm the move to "phase three" of her route map out of lockdown.