The inquiry, which was established in February 2021, has yet to hold any public hearings and has faced a number of delays, including the resignation of its chairwoman, Lady Poole, who was replaced by Lord Brailsford.

The inquiry has incurred a range of start-up costs, including IT systems and premises.

Officials have said that the inquiry is funded by the Scottish government.

The first preliminary hearing of the Scottish inquiry is set to take place in August, with the first "impact hearings" on the health and social care aspects of the pandemic set to begin in late October.

The UK Covid-19 Inquiry, which started in August 2020, has already heard from a number of people involved in Scotland's response to the pandemic, including former first minister Nicola Sturgeon.

The UK and Scottish inquiries have agreed not to sit at the same time when they are considering material that is relevant to both.

As a result, the UK Covid-19 Inquiry will be sitting in Scotland in January 2022, while the Scottish Covid-19 Inquiry will not.

The Scottish Covid-19 Inquiry will investigate areas such as pre-pandemic planning, the decision to go into lockdown, the supply and distribution of personal protective equipment, and how the virus was dealt with in care homes.

The inquiry will also make recommendations to Scottish ministers to ensure the country is better prepared in future.