 Fel y cymdeithasol, mae'r 1st amser yn gallu cysylltu rymdangosio, a'r 1st amser yn gweithio wahanol, gyda Llaner ac gwirionedd y digwydd, mewn sumpolion yn gwybod ein dymлю wedi cael ei ddweudau i ddweud y cysylltu rymdangosio. Felly, mae'n gweldion wedi cael ei ddweudau. Ryghwm yn y cysylltu, nr 1, ac mae'n gweldion hyd yn ddweudiedig, rydyn ni'n ddweud i'r Rhyw Llineard. Thysgfwrdd, namen nhw gwrthogau GFG payfydd yn byw i gwyllwyr gyfoedd yng nghymru a'u gofydd. Mae GFG yn gweithio i'r gyfwyr ar gael cyfryd gyflym PNNG i'r cyflwyf gynniddiol gwyllwyr o'r gwyllwyr gyflym PNNG i'r cyflym PNG i'r cyflym PNNG i'r cyflym PNB i'r cyflym plataformau Mae gwirionedd ar y gyffredinant yn ymddangosion gyffredinant. Richard Leonard. Mae'r cwestiwch cwestiwch yn ymwyno gyda'r Sanjeev Gupta ysgawdd 25 yma, ond mae Mr Gupta wedi cael gael, yn ni'n cwestiwch cwestiwch psyllfa ar gyfer a llun, y多af code l amendment cael seithi eich pethur,huwch, tiwl poECT yn benddo'i, acute honno, Chris Howe ac yn booz materialeid, eraill i ddech chi i fan gwaithommenau sy'n gweithio'i rhan o mawr. reducing mae'n adref,続ed yn gallu ei regard arwpu i'ch kopi swyddi erroed. Mae'r adref a genedlaeth mae'n adref i ddechrau dosbyn nhw, ac mae'r bidion o brydwyr yn cael ffr�isi dweudio i dalethog ar parade cael wneud. Da everything it is not unusual for meetings that have been arranged to have to be postponed or rearranged. I have already confirmed that, with the change in portfolio, I am currently arranging to meet the executive chairmen. I cannot comment on any on-going live investigation, but what I will confirm is that regular contact is on-going between officials and GFG alliance, and as I say, early in my tenure I am arranging a meeting. I also want to put on the record that it was absolutely right for the Scottish Government to intervene to save the Lochaber smelter and we will never apologise for taking access to safeguard and promote jobs in industry. As I say, I'm looking to meet the executive chairman and I shall be glad to update Mr Leonard on that meeting. Briefly Willie Rennie. We were promised 2,000 jobs at the Lochaber smelter but hardly any have emerged since then. We are very concerned that there was supposed to break ground for the new billet plant last year, but it hasn't even started and production was supposed to begin next year. Can the minister tell us what on earth is going on? There's over 90 years worth of experience of Aluminum making at Fort William and it's a national strategic asset and that underlines the Government's involvement with them. On the matter of jobs, which I agree is very important, GFG has created over 40 new jobs in Lochaber since 2016, increasing direct employment in the complex to 214 and, of course, supporting a valuable supply chain with hundreds of associated jobs. Question 3 has been withdrawn. Question 4, Clare Baker. Thank you. To ask the Scottish Government whether it will provide an update on its review of how to increase the number of corporatives, social enterprises and employee-owned businesses as part of the move to a wellbeing economy. I'm very happy to, Presiding Officer. The independent review, which is focused on increasing the number of social enterprises, employee-owned businesses and cooperatives in Scotland, is due for completion in spring. The review group is being chaired by Neil McEnroy, who is the global lead for community wealth building within the Democracy Collaborative and Chair of the Economic Development Association in Scotland. The review process will ensure that expertise from right across those business models will be considered and I look forward to receiving its findings. Clare Baker. I thank the cabinet secretary for that sponsor. I look forward to the review, which has been delayed. We have been waiting for it for a wee while. We know that in order to achieve the aim of 500 employee-owned businesses in Scotland by 2030, there needs to be a significant ramping up of related activity. The cabinet secretary will know that new cooperatives are more than twice as likely to survive than other start-ups and cooperatives are five times less likely to cease trading than other businesses. What is the Scottish Government going to do to increase awareness of cooperative business models for potential new businesses? How is it encouraging existing businesses to consider adopting those types of models? Will the refreshed end-set provide answers to those questions and the set change that we need? I would say that, like Clare Baker, I am absolutely in agreement of the importance of ensuring that local people and businesses have a meaningful role in owning, producing and benefiting from the wealth that they create. I absolutely support that as a wellbeing economy secretary and I have seen great examples of it in my constituency. In terms of actions to be taken, I will very much draw that from the review when it is complete. I am hoping to receive a very wide spectrum of views as part of that and I will draw any actions in support of that target that she rightly mentions from that review. Question 5 has been withdrawn. To ask the Scottish Government what discussions it has had with the UK Government regarding an increased windfall tax on the excess profits of large oil and gas companies in light of reports that the income from any such tax could be used to support households struggling with the cost of loving crisis, including in Scotland. Households across the country continue to face a serious cost of loving crisis due to the UK Government's economic mismanagement. We support a simple, holistic and predictable windfall tax on oil and gas company profits to help with that, but Labour's plans to increase the current levy to pay for nuclear power plants in England is simply wrong. I hope that Carol Mawkins, in her position today, perhaps to outline how much additional revenue she predicts would come to Scotland in the next few years should Labour form the next UK Government. I am sure that she wants to be transparent with people of Scotland to be held accountable should that investment not be for coming. It is the Government's responsibility to answer questions. I ask the minister if she thinks that it will be a disappointment, but possibly not a surprise, that the SNP and the Green Government have placed themselves firmly behind the oil and gas giants on this issue rather than working people. This policy could create funds to support households struggling with the cost of living, but the SNP would rather protect the eye-washing excess profits of those at the very top. Can I ask the minister why she thinks that her party is more aligned with Douglas Ross and the Scottish Conservatives on this issue than with the working people of Scotland? Carol Mawkins is asking me about a policy that is reserved to those in the party of government down in the UK. I think that it is fairly acceptable that I ask her, given that her party is hoping to become that UK Government potentially this year, what their plans are with regard to a windfall tax and what, if any, ring-fenced funds might be deployed in Scotland as a result of that windfall tax. I reiterate my point that it is fair enough for anyone to ask anybody who wants to be an incumbent of number 10 what they want to do with that windfall tax and what they want to support. If the answer is that they want to support nuclear power plants in England, I would say that the Scottish people will make a very clear judgment. I also say in the answer to our question if I could hear myself, Presiding Officer. Minister, could you please resume your seat a second? There is far too much heckling going on while the answer is being provided. Let's have the courtesy of listening to the question and listening to the response. Minister. I would also say that a UK-wide EPL has been in place since 2022 to tax the windfall profits of the oil and gas sector, which every party signed up to. It is the level of that tax and the unintended consequences that there may be for jobs, particularly when I come from in the north-east, if that windfall tax were increased. Thank you, and supplementary Jackie Dunbar. Thank you, Presiding Officer. While the Scottish Government continues to do what it can with its limited powers to ensure folk receive the help that they need during the Tory cost of living crisis, can I ask the minister what assessment has been made of the potential long-term impact on jobs and folk's energy bills of Labour's aggressive windfall tax plans for the North Sea, coupled with Keir Starmer abandoning his £28 billion green investment pledge? Minister. I think that my last answer to Carolyn Mack, and I actually put that very question to her because the result, the long-term impact on jobs and people's energy bills on Labour's plans has not been articulated. The Scottish Government continues to do what it can to ensure people who need it most receive the help that they need during this cost crisis. Offshore energies UK, of course, has made clear that Labour's windfall tax proposals could cost tens of thousands of jobs and impact investment in the sector. We believe that Labour's plans are so jambolic. The industry believes that Labour's plans are so jambolic, having been revised numerous times. Jackie Dunbar makes a very good point when she brings in about her headline 28 billion investment pledge being dropped entirely, not given any certainty for the transition of the energy sector. That zero investment is the greatest economic opportunity we have as a nation, and it's critical for our climate and social justice ambitions. It's also critical for the future of where Jackie Dunbar represents, and it's disappointing to see Labour's equivocating at a time when this investment is so needed. Question 7, Murdo Fraser. To ask the Scottish Government how outcomes from the new deal for business will be measured. The new deal for business is about resetting the relationship between government and business, aligning our objectives and working in partnership on policy goals to support a thriving wellbeing economy. The new deal for business metric subgroup is developing a set of metrics on business sentiment, engagement and confidence, which will be used in conjunction with indicators to measure outcomes from the new deal for business. Murdo Fraser. I thank the cabinet secretary for her response. The new deal for business when it was announced was warmly welcomed as a change in direction from this Government, but it's fair to say that its members are now bitterly disappointed that their voices have not been listened to across a range of issues. There is a chance for the Government to redeem itself. Just this week, the Scottish Retail Consortium highlighted that the large business supplement payable in non-domestic rates is currently double the rate payable by businesses south of the border, and that will cost Scottish businesses £125 million extra over the next two years. If the Government is serious about listening to business and delivering on the new deal, will it commit to reducing this Scotland-only surcharge? As regards the new deal for business, early in my position as the economy secretary, I've met my co-chair, and I'll hold the first delivery board next week. I've already been clear that I want, and I know that the members want, focused agendas, business-like agendas with measurable output. In respect of support for business, I am acutely aware of the pressures that have been bearing down on business in Scotland, not least from the extremely difficult financial circumstances, many of which are created or exacerbated by Murdo Fraser's colleagues in the UK Government. In the most challenging budgetary settlement in the devolution era, we've had to make difficult choices in order to protect our public services, including our NHS, but I remain absolutely committed to working with the business community, understanding what they would like to see, and advocating for that. A couple of supplementaries first, Gordon MacDonald. Last month it was announced that the UK went into recession in 2023. Can the cabinet secretary tell us, chamber, whether the new deal for business designed to support economic growth had an impact on the Scottish economy, helping it to continue to grow, or did we follow the UK into recession? Cabinet secretary. I would characterise this as the failing UK economic model, saw the UK Government enter a technical recession at the end of 2023 with two consecutive quarters of negative growth. The Scottish economy is, of course, being intrinsically bound within that failing model, still battling against some of the extremely challenging circumstances, including self-imposed Brexit and the self-imposed disastrous mini-budget. It is encouraging, however, that, unlike the UK, Scotland has avoided a recession in 2023. Daniel Johnson. Metrics are clearly vital to track and progress on the new deal for business. Can I ask what the Government's responses to yesterday's report from the CBI in Fraser of Allander are, showing that Scotland lags the UK average on 10 out of 13 productivity metrics? Is the Government going to use those metrics, and when will we see improvement? Cabinet secretary. I, like Daniel Johnson, paid very close attention to CBI's release from yesterday. I thought that it was a very interesting account of various opportunities and challenges currently bearing down on the Scottish economy. I'll continue to engage with CBI on much of the points that they raise. I go back to the answer to my first question, which is about the importance of the new deal for business and those metrics that we're developing as part of measuring the outputs which I will very closely foster with the members of the group. Graham Simpson. Thank you to ask the Scottish Government whether it is on course to achieve its 2030 target for reducing emissions. Cabinet secretary. Scotland's emissions have halved from 1990 to 2021, and at the same time our economy grew by 57 per cent, which I think is a fantastic example of how economic growth and decarbonisation are mutually inclusive and reinforcing. Scotland's 2030 target, which every party in this chamber voted for, was always extremely stretching. Indeed, the Committee on the Climate Change was clear at the time. It went beyond what they would recommend. However, I will continue to push to meet our targets through direct action in Scotland and by working with UK Government, pushing them to take the action where that's needed. Graham Simpson. I thank the cabinet secretary for that answer, but she didn't actually answer the original question, which was whether it's on course to achieve the target. It is a stretching target and to achieve it would require an 8.9 per cent annual reduction in emissions from 2021 to 2030. Can I ask the cabinet secretary has she had any discussions with the climate change committee on this and what do they say about whether Scotland is on course to meet that target? Cabinet secretary. The Committee on climate change are statutory advisers on decarbonisation and, indeed, on the pathway to 2045. Of course, I have had conversations with the Committee on climate change, both on our near-term and mid-century targets. I am extremely proud of the progress that Scotland has made today, but I am utterly clear-eyed about the challenges ahead, not least that very near-term challenge up to 2030. I am considering all those matters very closely, particularly in respect of the need to produce a climate change plan. I will update Parliament on any decisions that have been made in due course. I have got a number of supplementaries. I will look to take all of them first. Bill Ked. Thank you very much, cabinet secretary. We are here, we here, all acknowledge the fact that, while Scotland is tied to the rest of the UK, the progress of our emissions targets will continue to be impacted by events at Westminster. Can the cabinet secretary therefore outline what impact UK government policies such as rowing back in climate commitments and cutting Scotland's capital budget by almost 10 per cent has had and may continue to have on Scotland's emissions targets and journey to net zero? Cabinet secretary. The rowing back on various critical policies by the UK Government, including the Prime Minister's announcements last year, has the potential to have a devastating impact on our environment. As was pointed out by many commentators at the time, it is a great complete economic literacy. More than that, it has also inflicted a serious further blow to the UK's already diminished international reputation. I have to also mention the budgetary settlement that Scotland has been handed, and in particular that almost 10 per cent cut our capital budget over the next five years from the UK Government. All of that taken together, does rather point to a Government completely unserious about the threat of the climate emergency. Thank you, Deputy Presiding Officer. Last year, it was revealed that Scotland had yet again missed its legally binding target for cutting greenhouse gas emissions in 2021. I was glad to hear that the Scottish Government have accepted or partially accepted 99 recommendations made by the Climate Change Committee. Can the cabinet secretary outline exactly what progress the Scottish Government has made in implementing those recommendations to reach this 2030 target? Deputy Presiding Officer, I mentioned in response to a previous answer that I am really proud of what this Government has achieved in respect of decarbonisation. Whether it is planting 75 per cent of all trees in the UK and Scotland in recent years, £0.25 billion investment in peatland restoration, 37 per cent of our waters being within marine protected areas, having developed four low-emission zones, having completed the world's largest round of offshore wind, floating wind, all of that has helped to contribute to the fact that we are now halfway to net zero. However, as I've also said, I'm very clear eyed about the challenges ahead and I'm considering all of that in respect of the development of the climate change plan. Key Forbes. Does the cabinet secretary accept that a lot of businesses in Scotland are very keen to help the Government meet that net zero target? One of the things they hate more than anything else is when targets are shifted like they have been under the UK Government that are more interested in winning elections than actually securing net zero. Cabinet secretary. Absolutely. I think in terms of the trajectory for net zero, as with most things, certainty and clarity on direction of travel is what business and investors seek the most. I would point to the coming together of the economy in net zero within Scottish Government as something which ought to give business a great comfort in that regard. As far as I'm concerned, the energy transition is the era-defining opportunity ahead of us economically as well as being an environmental imperative and I'll continue to pursue that. Morris Golden. Deputy Presiding Officer, when will the 2013 household waste recycling target be met? Cabinet secretary. As Mr Golden knows the circular economy bill and waste route map is currently progressing through parliamentary committees led by my colleague Lorna Slater. It looks across a spectrum of commitments that were made some prior to the climate emergency and looks to update that and I know that he's part of the scrutiny of that just now. Insofar as he's not been able to ask those questions of my colleague Lorna Slater in committee, I'll endeavour to have a written update provided to him. Older inter-Island ferries of which Shetland has several over 40 years old were not built with net zero targets in mind. Ferry emissions make up a large proportion of Shetland's emissions output. What assessment has the Scottish Government made on the impact of replacement vessels and short subsea tunnels to connect communities and reduce emissions? Cabinet secretary. The suite of options for better connectivity for our islands is currently being considered as part of the islands connectivity plan. It is led by the transport secretary Fiona Hyslop. Beatrice Wishart is absolutely right to point out the need to decarbonise our ferry fleet. We have to recognise that there is a pace that that can happen in line with the technologies coming on stream and being commercially available. This is something that I'm currently discussing with my counterparts throughout the UK in respect of the emissions trading scheme. Thank you. Douglas Lomstone. Cabinet secretary, from her discussions with the Climate Change Committee, have they advised the Scottish Government that they will miss its 2030 emissions target? Yes or no, cabinet secretary. Cabinet secretary. It has always been the view of the Committee of Climate Change that the 75 per cent target by 2030 was beyond what was achievable. They advised the Scottish Parliament of that prior to all members of this chamber voting for it. That concludes portfolio questions on wellbeing, economy, net zero and energy. There will be a brief pause before we move to the next portfolio to allow you front benches to change. The next portfolio is finance and parliamentary business. Again members wishing to ask a supplementary question should press the request to speak buttons during the relevant question and I call question number one, Alexander Burnett. Thank you, Deputy Presiding Officer. To ask the Scottish Government what discussions the finance secretary has had with ministerial colleagues regarding the impact of its current income tax policy in light of reports that higher taxes could deter experienced professionals from moving to Scotland. Minister Tom Arthur. Matters relating to all Government policy are regularly discussed and considered between members of the Scottish Government's Cabinet. That includes discussions regarding the 2024-25 Scottish budget. It is important to remember that people base their decisions on where to live and work on a wide range of factors and not just the tax they pay. Those who call Scotland home enjoy a range of support not available elsewhere in the UK. That helps to explain why net migration to Scotland from the rest of the UK has been consistently positive since Scottish income tax was introduced in 2017-18. Alexander Burnett. Minister will be aware that the new tax rates will mean that the average doctor will now pay £5,000 more than their counterparts in the rest of the UK. Given that both the British Medical and Dental Associations have said that tax hikes undermine efforts to recruit experienced staff and rural communities are at an even greater disadvantage, can the minister say how much those hikes will reduce output in the health service? Minister. One thing that I would know is that broadly across the Scottish public sector we see examples of better remuneration than we do elsewhere in the UK. Of course on matters pertaining to income tax policy we take into account a range of factors and considerations and of course we regularly engage with partners and colleagues to understand what the implications may be. Had we followed the prescription outlined by the Conservatives on income tax policy it would leave us with some £1.5 billion less when we currently have to support public services and that would be particularly harmful including for our NHS. Number of hopefully brief supplementaries first, Kenneth Gibson. Can the minister confirm that net migration of working-age people from the rest of the UK is positive that housing costs are lower in Scotland, council taxes are lower, there is free personal and nursing care, no dental or eye tests, no tuition fees or prescription charges and that the NHS is better, the quality of life is better, the people are welcoming? In short, who wouldn't want to move here? Minister. Indeed, it is the case and it has been that way every single year since Scottish income tax was introduced in 2017-18 with regards to migration, so it's hardly surprising that we have these migration figures, these net migration figures when benefits to people living in Scotland are so comprehensive as the member sets out. I will leave it to others to explain how slashing taxes and running public services into the ground would make Scotland a better place to live which would be the consequences if we implemented the tax cuts that the Tories want to see. Has he looked at the evidence with NHS consultants? Dr Allan Robertson yesterday who is the chair of the Scottish consultant committee, highlighted 436 gaps in the consultant workforce which was up from last year and he said the new top rates of tax introduced in Scotland brings a competitive disadvantage that our consultants face. It's becoming increasingly clear so what actual evidence has he gathered about the impact of tax rates on consultant recruitment because this is important. Minister. The member raises an important point around marginal rates and I'm not going to contest it, it's important we continue to pay careful attention to that. On the broader point around forecasting revenues and behaviour that is of course something that the Tories want to see where we are not to use our income tax powers in the progressive way that we are that would mean less funding for public services including the NHS. My colleague Kenneth Gibson has already highlighted the important fact that significantly more working age people move from Ireland to Scotland every year than move in the opposite direction and clearly as the minister has highlighted value the additional public services they receive here. I understand that we are collecting longitudinal data on the movement of taxpayer location between Scotland and the rest of the UK and vice versa. So can I ask if the minister is aware when that data will be available and whether it will be separated by tax band? Mr McKee for his supplementary and I think in answering this will also supplement my answer to Mr Rennie. The Scottish Government has contributed and has continued to work with stakeholders to expand the evidence to make taxpayer behaviour in Scotland. HMRC is finalising publication of this new longitudinal data set and it is intended to be published later this year. The new data set will show taxpayer migration across the UK by tax band providing a valuable addition to the evidence space but I'm sure opposition parties and read members across the chamber will welcome. To ask the Scottish Government what plans it has to invest and revitalise town centres in odd binarius. Minister Joe Fitzpatrick. We are committed to supporting the vibrancy and vitality of our town and neighbourhood centres as we continue to implement the word leading town centre first principle and support progress through delivery of the town centre action plan. Support for town centre regeneration has been backed by our capital investment programmes including the place based investment programme regeneration capital fund and the vacant and direct land investment programme all of which have helped to accelerate shared ambitions for town centre action. However, the UK Government's reduction in our capital budget will impact the support that we can provide in 2024-25. Fulton MacGregor. I thank the minister for that response. High streets were always valuable community centres for urban areas. They provided an opportunity to shop local and engage with neighbours, friends, family in the wider community. In urban centres like Coatbridge in my constituency I've suffered from a lack of football and indeed before. Along with other issues like fuel costs, labour shortages and inflation. What support can the Scottish Government give to current businesses that are struggling on our high streets due to these high energy cost labour shortages, due to Brexit and the impact of inflation in goods and services due to the current UK Government's maled administration of the economy? Minister. Fulton MacGregor makes some strong points particularly in relation to the impact of Brexit which we did not vote for in Scotland because of the inflationary pressures made much worse by the disastrous trust-quarting budget supported by Conservatives in this Parliament. The Scottish budget continues to support business and communities with a competitive non-domestic rate package. We've frozen the basic rate property rate levied on properties with a rateable value of up to £51,000 delivering the lowest such rate in the UK for six consecutive years and saving rate pairs an estimated £37 million in 2024-25 compared to an inflationary increase. We are also offering a package of reliefs in 2024-25 worth an estimated £685 million that includes maintaining a small business bonus scheme which I think remains the most generous scheme of its kind across the UK. I have a number of supplementaries I'll try to get them in but they will all have to be brief in the responses likewise Paul Sweeney. The recent announcement of the suspension generation capital grant fund has come as a blow particularly to Springburn and Glasgow which I'd hoped to see capital investment as a result of that funding award. Will the minister agree to meet with me and indeed all colleagues who represent that area to look at how we can invest in Springburn area which will solely need to that capital investment? To the capital investment budget are absolutely genuine and a 10 per cent reduction to our capital investment over the next five or so years is really challenging. Member will be aware that the cabinet finance will be bringing capital spending back to the chamber in order that that can be looked up properly. Will the minister join me in commending South Lancer Council for bringing forward ambitious town centre master plans for Hamilton and East Kilbride? Can the Government outline how it will support local authorities who have seen a massive decline in the number of planning officers and other experts within local government? How can we start to see more resources and more support for our planning departments? The Government is really welcomes all the work that we have with our local authorities in terms of regeneration. This is one of the areas where I think across the parties my cosly colleague is a conservative member Gail McGuire and I think it's one of the areas where we really try to work in collaboration to do what's right for the area. The reductions in capital budget is really challenging. The issues around planning resources and I'm sure the member will be pleased to be aware of the consultation that we have just launched to look at how we properly resource our planning system across Scotland looking at a range of options in terms of both how we do our business but also how the planning regimes across Scotland are properly fully funded. The minister would recognise that when large employers leave a town, the impact in the town centre can be substantial and since the socio-economic task force in Verklyde was formed 1,200 jobs have been lost in the local economy and will be worsened if e.e. leave the community. The local council has invested £72 million in capital projects to regenerate the town centre. When is the Government going to come to the table and that socio-economic task force already from the council to keep jobs and improve the town centre? Move slightly out with my portfolio but these are really important matters that matter to members of the community and the member will be aware that the Scottish Government is engaging closely with the task force. Question 3, Kenneth Gibson Thank you, Presiding Officer. To ask the Scottish Government what assessment has made of the impact on its financial planning process of the UK Government having autumn and spring statements for a multi-year budget approach? Minister Tom Arthur. In short, not a positive impact due to the lateness of the autumn statement and the lack of any advanced sight of the impacts of the decisions that have been taken in the autumn statement. Our budget process was later than we would have desired. Now, only a week on from stage 3 of our budget being voted on in this Parliament, we now have a UK spring budget which will have an impact on our budget plans. We recognise that greater certainty over the medium would help organisations to plan ahead, but sadly we are tired to the UK budget process, which is rendering this nearly impossible to deliver meaningfully. After all, we are still in a position where only in recent weeks were faced more negative consequentials to financial transactions. Even after our budgets have been set, they are still open to being impacted by UK Government actions. I thank the minister for that comprehensive reply. It is clear that the Chancellor's two UK Westminster budgets in less than four months aim desperately to hold on to a few extra seats, can only play havoc with Scotland's own budgeting processes. Nevertheless, Accounts Commission has long argued that even in such circumstances, long-term budgeting will still bring efficiencies and better service delivery for local authorities. Is that not also the case with the Scottish Government? Indeed, given the disappointment of both the autumn statement and the spring budget statement, we are considering our resource spending outlook in light of further funding changes and the actions that need to deliver sustainable finances. The Scottish Government continues to review and seek to improve its financial planning processes, including better multi-year planning through spending reviews to support better planning overall. We also recognise that certainty over the medium term would help organisations to plan ahead. It will take time to analyse the impacts in Scotland and the people of Scotland before setting out next steps following that. We are considering implications for the Scottish budget and what the Chancellor has set out today. We will be taking proposals to Cabinet for consideration before the Deputy First Minister returns to Parliament in due course. On that multi-year theme, the Scottish Government said last year that wherever possible, multi-year certainty will be provided to support strategic planning and investment when it was relating to local authorities. What progress has been made in that? I touched on my earlier remarks. We are seeking to do that and to engage, but what makes this a challenge with an area of some discussion yesterday at the Finance Committee is the uncertainty that we face around our fiscal position with regard to the UK Government, where we do face due to the rhythm of UK fiscal events uncertainty throughout the year. We will continue to engage with partners to identify ways in which we can provide that long-term certainty. Ultimately, if our budget is facing long-term uncertainty because it makes it very difficult for us to provide that to partners. To ask the Scottish Government what spending is allocated from its budget to date for its plans for a national care service. From the 2023-24 budget today up to the end of January, £8.6 million has been spent from a total plan budget of £10 million. Everyone agrees that we need to vastly improve people's experiences of accessing and delivering social care in Scotland. However, the SNP's plan to spend as much as £2.2 billion to stick Scottish national in front of our care service is not the answer. The reality is that councils cannot afford to take on the financial cost of implementing a national care service. They need fair funding from this Government that they have refused to deliver year on year. Just like the roll-out of free childcare, is the Scottish Government setting up our care service to fail? On two points. We are engaging constructively with partners and there has been a significant reduction in costs projected. We will continue to look at all opportunities to lower cost and maximise finance and resource to the front line. No Conservatives can come to this chamber and start criticising the Government around the fiscal settlement for local government. When a member wants to cut public spending £1.5 billion a tax cut that would benefit disproportionately the best off in society, it is simply not a consistent position and the people of Scotland can see right through it. Briefly, Daniel Johnson. The latest financial memorandum shows a cost range of up to 50 per cent. Given that we are about to vote on this bill in a matter of weeks, will we know the final cost before we vote? Minister. As the member will appreciate, there has been significant work undertaken by the minister. That work is continuing to be taken forward ahead of stage 2 and the minister's committee to continue to engage with members to provide as much information to Parliament as possible ahead of that consideration. To ask the Scottish Government when the finance secretary last met the UK Government and what was discussed. Minister Tom Arthur. The Deputy First Minister spoke to the Chief Secretary to the Treasury this morning ahead of the chancellor's budget statement and reiterated the need to prioritise investment in public services and infrastructure over tax cuts. That followed a meeting in January where she set out Scottish Government priorities for the UK budget. I also wrote to the chief secretary last month and the Deputy First Minister wrote to the chancellor urging him to invest in public services and provide targeted support for people with the cost of living crisis. What is the Scottish budget in detail and what it means for the Scottish budget? Thank the minister for that response. Today's Tory Government spring budget does little to improve capital investment and they have again failed to match Scotland's lead in terms of social security. There is no UK equivalent of the Scottish child payment and no essentials guarantee for people on universal credit. This budget will do nothing to lift people out of poverty. I appreciate the statement that hasn't long finished but can the minister outline the potential consequences for people in Scotland following the UK Government's announcement today and can he confirm how the SNP in government is ensuring that we are investing to strengthen the social contract and lift people out of poverty? Despite calling on the chancellor to provide an essential guarantee and abolish damaging policies such as the two-child limit and the bedroom tax, the UK Government has failed in this budget to tackle poverty. We are carefully considering the implications for the Scottish budget from today's announcement and the Deputy First Minister will report back to Parliament in due course. Through the Scottish budget we are mitigating as best as we can the actions of the UK Government and I am proud that we are investing £6.3 billion in the coming years in social security benefits and £100,000 for your children will live in relative and absolute poverty in 24-25 as a result of our policies. David Torrance To ask the Scottish Government how it has received a final report from the Scottish Local Authorities Renumination Committee. Minister Joe FitzPatrick To the Scottish Local Authorities Renumination Committee recommendation report was published on the Scottish Government website on 16 February this year. David Torrance Thank you Minister for that answer. Increasing the diversity of councillors as a priority shared by COSLA and the Scottish Government, does the minister agree that the recommendations in the report include the suggestions that sevens payments for councillors losing office should be introduced with the help to tackle existing recruitment and retaining barriers? Minister. Probably worth just putting on the record that when I seized being a councillor before becoming an MSP well many years ago I received a severance payment but being a councillor can involve a significant amount of important work in local communities and their terms and conditions should reflect that. It's also important that remuneration does not act as a barrier to encouraging a diverse range of people to stand for elective office. We want to encourage people from across our communities who wish to stand as a councillor in their local area. The remuneration committee report had a number of recommendations that require appropriate deliberation which the Scottish Government will take forward in partnership with COSLA. Supplementary Pam Gosall. The Scottish Local Authorities Remuneration committee recommends that the resettlements of severance payments are introduced for councillors losing office. That would be modelled on the system applied to MSPs and be in place for the next election cycle. Has the minister been made aware of any costings of such an arrangement and if so, can he explain what data has been used to inform the costings and will he be providing the chamber with that data? To Mr Torrance in my answer there are I think 22 recommendations within the report. It's really important that we look at those reports that the recommendations in partnership with our local Government colleagues and then come back for deliberation. Obviously, if there are any changes I'm pretty sure that the local government committee will be taking an interest in that and we will obviously come back to the Parliament in the usual way with any actions that we intend to take forward. If I might it's probably a useful point to thank the members of SLAC for their really hard work. They took a really broad approach to that and I think it's hopefully a piece of work to get behind but I think it's important that it's taken forward in partnership with our local government colleagues. To ask the Scottish Government how much it will allocate through its budget to fund potential cost increases related to improvements to the A720 city bypass grade separation of the sheriff hall roundabout. Despite the start challenges we face as a result of the UK Government budget settlement the Scottish Government remains committed to separation of sheriff hall roundabout as part of our £300 million commitment to the Edinburgh and South East Scotland city region deal. Indeed, we continue to progress the proposed improvements through the statutory process so we can deliver the scheme as soon as possible. As with all projects construction of the improvements can only commence if approved under the statutory authorization process and whereafter a timetable for its progress can be set in line with the annual Scottish budget setting process. I thank the minister for that answer but it's now been over a year since the public inquiry closed and can I ask the minister why is it taking so long for that to report and also what assessment has now been made by ministers around potential cost increases for this project. Given the Scottish Government and UK Government have committed £300 million to this it is quite clear that this huge delay we are now mid-parliament will have cost implications so can I ask what does that look like to the public? I thank Mr Briggs for his supplementary and I would want to recognise the member's long-standing interest in this area and indeed his campaigning on the matter. As he will appreciate there is a statutory process on their way and it is important that that is respected. The independent reporter, as a member is aware has submitted their conclusions and recommendations which are under active consideration prior to a decision being made by Scottish ministers but I would want to, as I stated in my original answer, reassure the member of the Scottish Government's commitment in this area but I'm sure that he appreciates and recognises we need to observe and uphold those statutory processes. Question 8 is not lodged therefore that concludes portfolio questions on finance and parliamentary business there will be a brief pause before we move to the next item of business and we hope that there will be more benches to change.