 The first item of business this afternoon is portfolio questions, and the first portfolio questions is wellbeing, economy, fair work and energy. I remind members that if they wish to request a supplementary question, they should press their request-to-speak button during the relevant question or enter the letters RTS in the chat function online during the relevant question. Question 1 is from Jeremy Balfour, who is joining us remotely. To ask the Scottish Government how the work of the city-centred recovery task force is helping to increase fruit-fall in shops. I send my best wishes to Jeremy Balfour on his on-going delivery of actions in the task forces report that is led by the Scottish Cities Alliance, of which the Scottish Government is a member. Last month, the First Minister and I met city leaders to hear about their ambitions. We have allocated £6 million from the city centre recovery fund to take forward task force priorities. For example, part of Edinburgh's award-facilitated opening of the St James quarter, including support for a retail and hospitality academy. Glasgow used some of its allocation to support the Golden Zed regeneration project focusing on the city centre's traditional shopping streets. Will the cabinet secretary follow the example of the UK Government and now support 75 business rates relief? Obviously, decisions around business rates are for the budget, and we are taking all aspects into consideration. However, part of that consideration is the fact that just £10.8 million came as Barnett consequentials for the health service and the public services from the autumn statement. Obviously, we want to make sure that we are reflecting the needs of public services as well as supporting businesses at a very challenging time. Re-envigorating high streets is a Scotland-wide challenge. Our union street in Aberdeen has harnessed the ideas of Aberdonians to help to transform the city centre for the better. Can the cabinet secretary provide an update on the Scottish Government's support worth £400,000 to fund the campaign and give the iconic union street a fresh lease of life? Thank you, Jackie McDabar, for that question. We have spoken with the council and our union street to get more details on their plans. We want our investment to support the campaign to revitalise union street to be at its best effect. The Minister for Local Government, Empowerment and Planning visited union street in November to find out more about the initiative. I think that a lot can be learned from this partnership, which involves business and the community, and provide further update as we have it. To ask the Scottish Government what value it places on the role of trade unions in delivering and sustaining a wellbeing economy. A critical high value. Trade unions are key social partners in realising our fair work ambitions as we successfully transition to a net zero economy. This forms the foundation of a wellbeing economy, one that creates better communities and capitalises on the opportunities of net zero to establish a fair, green and growing economy. Our strategic relationship with the STUC is underpinned by a memorandum of understanding, which demonstrates the value of trade union input to the Scottish Government through commitments to include its STUC in relevant policy development and for the First Minister to meet the STUC bi-annually to discuss current issues. I thank the cabinet secretary for the answer. Trade unions have campaigned for the immediate implementation of safe staffing legislation in the NHS. They have fought against funding cuts to the fire and rescue service and they have fought to rid our schools of violence, but in each of those points the Government has let them down. If the cabinet secretary truly values the contribution of trade unions and considers fair work to be a key principle of a wellbeing economy, why is the Government overseeing a falling employment rate, a widening gender pay gap, declining employee voice and the reduction in secure contracts? I have a challenge that. In all elements that Carole Mocken referenced, progress has been made on all. For instance, on the gender pay gap, we have seen the gender pay gap reduce in Scotland, contrary to what Carole Mocken has set out, particularly for full-time workers, but also compared to the rest of the UK, a much lower gender pay gap. That is because of the good work that has been done in collaboration with the trade union movement to see the fair work conditionality applied to ensure that we can bring up the standards of working conditions across both the public and private sectors and will continue to collaborate in that manner going forward. I declare an interest as a member of unison. With draconian legislation like the anti-strike bill passed through the UK Parliament, it is clear that protecting workers' rights is more important than ever. That is another appalling piece of legislation from Westminster that will harm and not improve industrial relations. What steps are the Scottish Government taking to stop Westminster attacks on Scottish workers and to help to deliver fair work in a wellbeing economy? I agree with Kevin Stewart that the Scottish Government views the legislation as being unnecessary and expects it to be completely ineffective. I and my colleagues have written to UK ministers expressing our strong opposition to the introduction of minimum service levels and associated codes of practice. We will continue to do all that we can to resist the piece of anti-worker, anti-trade union legislation. However, the attack on workers' rights underlines exactly why the devolution at the very minimum of employment law is imperative. That viewpoint is championed by the STUC and other organisations. The Scottish Labour Party is on the side of this. I do not think that the UK Labour Party is, but underlines that, short of getting employment law devolved, we need independence to make sure that we have an employment system that meets the needs of workers and employers. To ask the Scottish Government whether it is planning any new infrastructure investments in the next financial year in connection with city and regional growth deals. We are investing £1.9 billion in the city and region growth deals, which are part of an on-going programme of investment across Scotland. A significant milestone in 2024-25 will be the Argyll and Bute and Falkirk deals moving into delivery in the next financial year, meaning that all 12 deals will be in delivery. As of quarter 2, 2023-24, deals in delivery have drawn from £991 million, £71 million of the total investment by the Scottish and UK Governments, which has been used to increase growth across Scotland. I thank the cabinet secretary for that response. The Scottish Government has committed £300 million in the Edinburgh and South East Scotland region deal. However, economic development has stagnated as communities remain isolated due to poor transport links. Does the cabinet secretary accept that investment in projects such as Winchborough station will be critical to economic growth in the region? Obviously, it is for local deal partners to take forward their priorities and to take forward business cases in respect of drawing down on the funds coming forward. I appreciate the need for good public transport connectivity and will continue to work with local partners on the areas that Suleibur has set out to take forward those projects as quickly as possible. In regard to the UK Government's proposals for investment zones, what consideration has the Scottish Government given to proposing Fife Energy Park as a cluster area? That would level the playing field so that it can compete for work in the renewables sector alongside green free ports. As the cabinet secretary knows, it is not in the fourth port's green free port area, and that risk is leaving it at a disadvantage when it is trying to expand its business and increase local employment opportunities. We are working with colleagues in regional economic partnerships on city and regional growth deals and investment zones on innovation zones and others on ensuring that the needs and the desires of those local communities are at the forefront of the decisions that are taken on what incentives come through those particular processes and are happy to take any further representation that either she or other local representatives would have in the idea that she has set out. 4. Rhoda Grant To ask the Scottish Government what discussions it has had with its enterprise agencies regarding how to support innovation by small businesses, including in relation to the use of alternative fuels such as hydrotreated vegetable oil. Minister Richard Lochhead The Scottish Government and its enterprise agencies are committed to working with their small businesses to support them to innovate and adopt new technologies and processes to increase their resilience and capacity for growth. Scotland's enterprise agencies have co-designed, co-invested and delivered the advanced manufacturing challenge and low-carbon manufacturing challenge funds, supporting Scotland's manufacturing SMEs in sustainable innovation. We envision using bioenergy only where the finite supply of sustainable bioresources can best achieve net zero. Officials are engaging with enterprise agencies on a bioenergy policy statement that will be published in due course. Rhoda Grant HVO can be sustainably sourced and stocked in Scotland. Using it allows companies such as Highland fuels to provide renewable and sustainable replacements for fossil fuels for businesses and homes that are off-gas grid and poorly insulated in the Highlands and Islands. Can I ask, as part of that statement, what steps the Government and its enterprise agencies are taking to widen its availability by local production and distribution? I'd be happy, given that it's an important issue that the member raises, to learn more about Highland fuels concerns and asks in terms of this overall policy. As I said, a policy statement has been developed on bioenergy, so if there are any specific elements that they feel should be in that statement, I'd be grateful to hear from them directly. Biofuels such as bio LPG or hydro-treated vegetable oil, known as HVO, might be able to provide a low-carbon solution to heating off gas grid homes and indeed businesses, but it is the case that further evidence is required regarding the sustainability and costs of those fuels. It is important that we do speak to local companies that are interested in taking that forward, such as Highland fuels, and I'd be grateful to hear from them directly. Who asks the Scottish Government how it will support small businesses over the coming months? Businesses in Scotland can access advice, guidance and financial support from a wide range of organisations across the public sector, most of which is available to any business, anywhere in Scotland, and whatever stage of growth it is at. We are delivering a competitive non-domestic rates package worth an estimated £749 million this year, and our small business bonus scheme relief ensures that around half of properties in the retail, hospitality and leisure sectors in the country will pay no rates. Of course, decisions on non-domestic rates for the 24-25 year will be announced in the context of the Scottish budget. As the minister will be aware, businesses across the Highlands and Islands already face additional challenges and costs to businesses in other parts of Scotland, but it is raised by my colleague Jeremy Balfour earlier. As well as new burdens placed on the sector short-term less licensing and the calamitous deposit return scheme being just two, the Scottish ministers still refuse to introduce a 75 per cent rates relief for Scottish hospitality and tourism that the UK Government provides south of the border and which the Scottish Government has been given the funding to deliver. Will the SNP Green Coalition finally listen to businesses in my region, to the Scottish Conservatives and even to those from their own benches who have backed the move and use the funding that they have been provided by the UK Government to give a much needed boost to Scottish hospitality and tourism? I thank the member for the question, of course. It gives me an opportunity to remind him that I speak to hospitality businesses regularly, the length and breadth of Scotland, including the Highlands and Islands and my constituency, who quote a number of issues that are affecting their bottom line at the moment and they are facing a very tough training environment and costs. They tell me, for instance, that the biggest issue affecting them is the rocketing energy costs, which of course is an issue reserved to the UK Government, shortage of labour, particularly in the Highlands and Islands as a result of Brexit, which of course is an issue reserved to the UK Government, the impact of inflation on goods and services, again an issue that the UK Government has influenced over and has made some serious mistakes over as well, and of course the campaign to reduce VAT for tourism, which should bring a big boost to the businesses in the Highlands and Islands. Of course, the Scottish Government does have responsibility over a number of important issues, as the member highlights, and in the forthcoming budget we will consider those who have to await what that says. However, he says that money provided by the UK Government, therefore he has clearly been asleep for the last couple of weeks, because the autumn statement delivered paltry consequentials for this Government, which means that we face a very difficult situation with the Scottish budget. That is another example for the UK Government, which went down the hospitality sector, but we will do what we can to support it. I have, in fact, received two supplementaries, and we have sometimes, I will be able to take both. Thank you, Presiding Officer. One of the biggest challenges small businesses face has been paid on time or absorbed significant amounts of founders' time, as well as the obvious cash flow challenges that late payments create. Often, unfortunately, larger businesses will extend payment terms to effectively use their supply chain as a source of free working capital. My understanding is that legislation in this area has devolved rather than reserved, so can I ask the minister to confirm his understanding of devolved competence in this area and whether the Scottish Government has given any thought to legislating to require businesses to supply their suppliers on time? I thank Ivan McKee for raising an important issue for Scotland's small businesses and all businesses. I confirm that that is within the devolved competence. I agree with Ivan McKee that small businesses in particular should be paid for their services or products on time. That is one reason why we recently updated their public procurement, prompt payment guidance. Of course, as one of the actions set out in the new deal for business implementation plan, the Government will be working with small businesses to identify proactive regulations to support them in this and other regards, so prompt payment will form part of those discussions. Brexit and the resultant economic turmoil have made life hard for businesses in Scotland. Given the limited financial levers that are available to Scotland, which the minister has mentioned, can he outline the impact of the UK's recent disappointing autumn statement on the Government's scope to respond to the real challenges that are facing small businesses? Yes, Alistair Allan again raises the pretty devastating impact of UK policy on many of Scotland's businesses, including in his constituency. In my previous answer, I quoted that energy, VAT, the impact of Brexit on labour shortages, inflation and, indeed, a host of other issues that largely is a responsibility of course of UK Government policy over the last few years in particular. That is the big impact on the bottom line of many businesses in Scotland. Of course, the autumn statement, therefore, is the most recent disappointment, where the poultry consequentials coming to this Government limits our ability to try and repair some of that damage for Scotland's businesses. I call question number six, Neil Bibby, who is joining us remotely. Thank you very much, Presiding Officer. To ask the Scottish Government when it last met the GMB trade union to discuss the future of Ferguson Marine Yard. I last met GMB officials to exclusively discuss Ferguson's on the 10th of November. I thank Mr Gray for that answer. Both the GMB and I are keen to understand what the Scottish Government is going to do to secure a future pipeline of work for the yard. Does the cabinet secretary agree with me that the BEE system's MOD work is a boat of confidence in the yard's workforce? Does he also acknowledge that the yard has a positive track record on delivering smaller, simpler and standardised ferries under budget and under time? Does he believe that that puts the yard in a strong place to deliver the small vessel replacement programme? I thank Neil Bibby for his question and continued interest alongside others, including Stuart McMillan on the future of the yard. I know that there has been much collaboration locally on that. I continue to be committed to securing a sustainable future. I do everything that the Government possibly can do to sustain a sustainable future for the shipyard. Decisions on which vessel opportunities to pursue are for Ferguson Marine Management and Border Directors. We know that the shipyard is actively pursuing many streams of future work and will continue to support them in any way that we can to secure new contracts and a sustainable future. On the small vessels, whether it is on director ward or otherwise, it would be inappropriate for me to comment directly except to say that Mr Bibby has set out the heritage that Ferguson's have, the outstanding workforce that there is there and that direct wards are only legal in strictly limited circumstances under public procurement rules. Cabinet Secretary met the GMB. Did he discuss the possible privatisation of the yard and whether that is a factor in any future direct award of ferries directly to Ferguson's? We have previously discussed the Government's strategy to return Ferguson's to the private sector at a time that is right. We continue to engage both with the trade unions that are involved in the GMB but also with the management and the board at Ferguson's around the future. Indeed, as has been raised by Mr Rennie but also Mr Bibby around the potential for future work and we will continue to support them in the business plans that need to come forward in order to support some of our elements of support that can come forward through that. It was reported that plans to procure the seven small vessels have been delayed for nearly two years. Does the minister accept that islanders cannot wait that long and what is being done to ensure that those vessels are built on the Clyde? I have already set out in terms of my answers to both Mr Bibby and Mr Rennie in terms of the decision making process that has to be gone through in terms of where the small vessel replacement programme can be cited. The decisions around when that procurement takes place are for ministerial colleagues and it is right that that is respected. Obviously, we want to make sure that, whether it is the ships that are being built in Ferguson's or elsewhere, that we see a resilient ferry fleet for Scotland's island communities, as an islander, I understand the importance of that and for it to be done as quickly as is possible. To ask the Scottish Government whether it will consider carrying out an analysis of the potential impact of renewable energy and the associated infrastructure on farmland and food production in Dumfrieshire. Where the new proposal for renewable energy development is brought forward, the national planning framework for policy 5 soils is clear that proposals on prime agricultural land or land of lesser quality that is culturally or locally important for primary use as identified by the local development plan will only be supported in limited circumstances. All applications are considered on a case-by-case basis and a careful balance must be struck between potential impacts and benefits. I thank the minister for that answer. On top of wind farm applications, solar farm applications and power lines, constituents in my Dumfrieshire constituency are now seeing a deluge of applications for battery storage, many of which appear to be on good agricultural ground and do not seem to be subject to the same level of scrutiny as is something that the minister will commit to look into and review further. There is a great deal of scrutiny of applications of the type that Mr Mundell outlines. We need to rapidly accelerate our deployment of renewables and electricity infrastructure in order to support decarbonisation of a GB grid by 2035. Significant investment in our grid infrastructure is required to ensure that clean, low-cost renewable electricity can flow to where it is needed. That is an imperative national mission, a mission for the UK Government as well as the Scottish Government. Indeed, it is a mission for all Governments across Europe that we need sustainable, secure and green energy. The infrastructure that is required needs to be scrutinised and the potential impacts on community, nature and other receptors, including cumulative impacts, are very important considerations in that decision making process. To ask the Scottish Government whether it will provide an update on what action it has taken to support the recommendations of the short-life working group on economic and social opportunities for Gaelic. The Scottish Government welcomes the report of the short-life working group on economic and social opportunities for Gaelic and has set up an internal Scottish Government steering group to consider the wide-ranging recommendations. The Scottish Government expects to issue a response to the group in the early months of 2024. I thank the cabinet secretary for his answer. The recent publication of the Scottish Languages Bill was very welcome, so can the cabinet secretary indicate which of the report's recommendations may intersect with the provisions in the new bill, for example the potential for the creation of Gaelic economic zones or additional support for entrepreneurs in designated areas of linguistic significance? Thank you very much. I thank Dr Allan for his question. There is a welcome overlap between the Gaelic economy report and the recently introduced Scottish Languages Bill. This is something that Dr Allan and I and Arthur Cormack explored in the recent meeting that we held on this subject. As Dr Allan is aware, the Gaelic economy report contains a wide range of recommendations impacting on a number of areas, including population, infrastructure, public sector, Gaelic plans, communities and education. The report also lists key sectors that are important for the social and economic progress of Gaelic. The provisions of the bill, including the draft of a Gaelic strategy and Gaelic standards, the designation of areas of illinguistic significance and improved Gaelic language plans, all have the potential to cover and make progress with the recommendations and key sectors identified in the Gaelic economy report and the basis from which Kate Forbes introduced the review in the first place. That concludes portfolio questions on wellbeing, economy, fair work and energy. I will allow a very brief pause before we move on to the next portfolio questions to allow front-bench teams to change positions. The next portfolio is finance and parliamentary business. If a member wishes to ask a supplementary request, they should press the request-to-speak button during the relevant question or enter the letters RTS if online during the relevant question. I call question number one, Edward Mountain. Thank you, Presiding Officer, to ask the Scottish Government whether it plans to propose the scheduling of time for a ministerial statement on the dualling of the A9. The Scottish Government remains firmly committed to completing the dualling of the A9 between Perth and Inverness. Work to determine the most suitable procurement options for the remaining sections of the A9 dualling is now well advanced and procurement of the Tomatin to Moy project is continuing. We expect to update the Parliament on a renewed programme in the coming days. Edward Mountain. I have to push on that because this Government has got form on this. In 2007, they promised to duall the A9 by 2025. In 2023, they were forced to admit that they would not do that. In 2023, the minister promised a statement to this Parliament with a backstop of autumn to deliver what she had found out on the A9 and what was going to happen. She has clearly broken that. Surely this Government would be much better off to be honest and come to this chamber without being forced to tell us when we are going to find out when they will deliver the promises that they have so far failed to keep. Thank you, Presiding Officer. I will just stick with the actual detail here itself. As the Minister for Parliamentary Business, I can explain the process when the statement is going forward. As the member knows, proposals for business in Parliament are subject to consideration by the parliamentary bureau and, in turn, approved by Parliament. The Scottish Government remains firmly committed to completing the dualling of the A9 between Perth and Inverness and we expect to update Parliament on a renewed programme in the coming days. I have received requests from two members for supplementaries. I will take both. First, Willie Rennie. Does the minister not understand the irritation that is felt throughout the Highlands and, in fact, the whole of Scotland by the prevarication from the Government? The minister cannot give us vague answers. Is he proposing a statement before Christmas or is he not? I really do not think that I could be any clearer, Presiding Officer, on saying that in the coming days there will be details about the statement. That is pretty obvious for everyone to take from that. When the transport minister makes her A9 statement, it must include putting all eight remaining single carriageway sections into procurement. If it is believed that private finance is to be used, does the Scottish Government understand that it is also essential that the Inverness to Nairne and Nairne bypass section of the A96 should also be placed into procurement with it at the same time and all within the next three months? As a minister for parliamentary business, I cannot comment. However, I will ask the cabinet secretary for transport, net zero and just transition to write to Mr Ewing on the issue. To ask the Scottish Government whether it will provide an update on any impact on communities, including in the north-east, of conditionality in public sector procurement. Minister Joe FitzPatrick. We use conditionality and other carefully crafted approaches as part of our procurement policies and processes to drive social, economic and environmental outcomes, publishing evidence of impact annually. The £14.5 billion of procurement spending covering financial year 2020-21 supported around £12.5 billion of economic activity, around £120,000 full-time equivalent jobs and contributed around £6.9 billion to Scottish GDP benefiting communities across Scotland. I thank the minister for that response and the detail contained therein. The Scottish Government rightly expects companies that are awarded public contracts to maintain high standards of business and professional conduct, including following international law and taking environmental protections and human rights seriously. Can the minister outline how the Scottish Government is implementing those principles and values with respect to any business dealings with companies and others involved in illegal settlements in the occupied Palestinian territories? The Scottish Government strongly discourages trade and investment from illegal settlements anywhere in the world. It is absolutely right that the Scottish Government should expect companies that are awarded public contracts to maintain the highest standards of business and professional conduct. The Scottish Government has taken a number of steps following the publication in 2020 of the Office of the United Nations High Commissioner for Human Rights database of companies active enlisted activity in the occupied Palestinian territories. We wrote to public bodies in Scotland and asked that they consider the database as part of their human rights due diligence process. We also contacted companies who are listed on the database and have a relationship with the Scottish public body to ask what they are doing to cease the activities that led to their inclusion. As the First Minister confirmed to Parliament in November, we are currently considering next steps following the publication of the revised database in June 2023. To ask the Scottish Government what its responses to the recommendations outlined in the STUC's report on raising taxes to deliver for Scotland. We are very grateful for the contribution made by the work that is published by the Scottish Trade Union's Congress. We will of course reflect carefully on the proposals and those that are brought forward by other organisations. Our tax policy and spending plans for 2024-25 will be announced at the budget on 19 December. Our budget will deliver against our three central missions of equality, opportunity and community. In November 2022, I asked whether there was any work going on in the Scottish Government to look at a land value tax and was told that there was not. Since then, has any work been carried out over the last year to consider the feasibility of any version of a land value tax or indeed any form of land-based taxation to raise additional revenue, given that those forms of taxation are fully devolved? I remind the member that we are here. Our existing commitments engaged in a joint working group with COSLA to look at sources of funding for local government, including reform of the council tax. As part of that process, we are open to considering a wide range of measures. Indeed, from the work that has been undertaken to date, we have brought forward regulations, for example, on council tax and the treatment of second homes. We are committed to progressing that work further in the new year. On any specific proposals that members may have, I am more than happy to engage with them directly. I have received requests for three supplementaries, and I will be able to take all three. Thank you, Presiding Officer. Not a single Labour MSP saw enough merit in the STUC's recommendations to sign Monica Lennon's motion in support of them, despite many Labour MSPs being funded by trade unions. Does the minister agree that that reflects how unrealistic those proposals are? Given that they appear to take no account whatsoever of the impact on taxpayer behaviour on revenue that would accrue, or is it because of UK Labour policy not to, and I quote, turn on the spending taps if they come to office? Minister, please respond in terms of the matters within your jurisdiction. I said in my original answer that we are very grateful to all organisations, including the STUC, who have submitted proposals, and indeed the range of business organisations and other think tanks that have brought forward proposals for consideration. The reality, however, is that we are limited in what measures we can take forward under the existing devolution settlement. For example, for this Parliament to legislate for new national taxis requires the agreement of the UK Government, as per the section 80B of the Scotland Act. I would note that members in the Labour group in this place who advocate new forms of taxation are in sharp contradiction to the proposals, or lack of proposals, that are put forward by the UK Labour Party. Indeed, with the shadow chancellor Rachel Reeves being very clear in her opposition to, for example, wealth taxis. I have to be honest that I am not quite sure where the Labour Party stands. I think that there is division within her group in this place, and I certainly think that there is division between her group and her Westminster parliamentary group. Of course, the CBI in Scotland takes a very different view on tax from the STUC, asking the Scottish Government to abandon any policies that are uncompetitive when it comes to tax. I wonder if that is going to be addressed in the forthcoming budget. As Liz Smith will be aware, we assess all tax proposals against our framework for tax, and we are committed to updating our tax strategy at the time of the MTFS in the spring. We take into account a range of factors that include supporting public finances, particularly important in giving the horrendous settlement that we are receiving as a consequence of the autumn statement, but also ensuring that we can support a competitive and dynamic economy in Scotland. Minister, I accept that the very reason that we are having these conversations about tax is because the UK Government has completely slashed the consequential funding that is coming to Scotland as part of the OBR evidence of the Finance Committee yesterday, which suggested that £19 billion has been cut in real terms to English departments, which result in far less consequential funding to Scotland in the first place. Kate Forbes sets out the evidence very clearly. The further point that I would want to add to that, which I think is very important, is the lack of the complete absence of headroom that the Chancellor has left himself. Indeed, the risk of the horrendous cuts that we are facing may not be the end of it but only the start of it. The UK Government has shown a reckless approach to the economy. Will it be a decision to pursue the hardest of hard Brexit, or indeed the calamitous mini-budget under Liz Truss, which the Conservative Party in this place gave their full, throated support to? Again, that underlines the reason why the people of Scotland would be far better served if this Parliament had the full powers of an independent nation. To ask the Scottish Government what action it has taken to develop a wealth tax for Scotland. Minister Tom Arthur. Any approach to wealth taxis must consider the limits of tax powers currently devolved to the Scottish Parliament or seek agreement between the Scottish and UK parliaments to devolve further tax powers to create a new tax. We believe that powers should be devolved to this Parliament so that the taxation of wealth can be redesigned to work fairly and effectively in a modern Scotland-specific context. We consider all tax proposals in line with our framework for tax, as well as our commitment to progressivity and fairness, to ensure that those with broad shoulders contribute the most. In September, the First Minister said that he would consider a wealth tax, but his Government has already had 16 years in power and wealth remains concentrated in the hands of a few. Can the minister confirm what discussions the Scottish Government has had with the STUC about their wealth tax proposals and when the First Minister's consideration will turn into real action on a wealth tax? Before I call the minister to respond, can we not have conversations across front benches, please? It is disrespectful to the person who is asking the question. Of course, we are committed to the proposals that the STUC has set forward to considering them all carefully. The specific STUC proposal, as I understand it, is for a local wealth tax, which would be locally administered and at the discretion of local authorities. We have paired our commitments to local government and embarked on a programme of work for fiscal empowerment and made a reference to the regulations that have been brought forward regarding the council tax treatment of second homes. We also have the local visitor levy bill for progressing through the Parliament, but that bill is to create a discretionary power and any power for the powers for local government would, by their nature, have to be discretionary in recognising our commitments in that area. As regards a national wealth tax, which is perhaps what the member and others would like to see, for that to take place, it would require the agreement of the UK Government and the UK Parliament. I do not want to be presumptuous, but I do not think that that is something that the Conservatives subscribe to. I know that the Labour Party does not subscribe to because Rachel Reeves has said as much. The biggest part of wealth, of course, is held in property assets, and everyone recognises that council tax is hugely aggressive. Given its commitment to progressive taxation, can I ask what work the Scottish Government has done to evaluate what percentage of property value a proportionate property tax would need to be set at to be revenue neutral and what percentage of current council tax payers would pay less than they currently do as a consequence? I thank the member for his question. I am not in the position to provide specific details of what those hypothetical costs are going to entail. However, we are committed, as I mentioned in my earlier answers, to working constructively with COSLA through the joint working group to look at options for reform of the council tax. Indeed, I am more than happy to engage with any member in this chamber who wants to bring forward constructive proposals that we can work together on in partnership with local government to seek to deliver. To ask the Scottish Government in relation to setting its budget and fiscal policy for 24-25, whether it is undertaking any quantifiable financial analysis of the relative performance of European countries comparable in size to Scotland. The first paper in our building, a new Scotland series published last year, compared the UK's performance across a range of economic and social indicators with that of countries in Europe comparable to Scotland. It found that those countries are welfare with GDP per capita and every comparator country being higher. They are fairer as income inequality and poverty rates are lower and finally the comparator countries have higher productivity. As the series is setting out with the powers of independence, we would have all the levers that we need to create a more prosperous and fairer Scotland. For that response, a destructive Brexit agenda means that Scotland is missing out on so many opportunities such as the EU's next-gen EU economic recovery programme. Can the cabinet secretary say what benefits comparative-sized EU countries are receiving from this transformative European stimulus package and what it could mean for an independent Scotland in the EU? Well, certainly Bill Kidd has set out one of a number of consequences of Brexit. The centrepiece of the next-generation EU is the recovery and resilience facility, an instrument that offers grants and loans to support reforms and investments in the EU member states for a total of €723.8 billion in current prices. An independent Scotland in the EU would of course benefit enormously from such an initiative to offer a comparison to a similarly-sized neighbour. The Republic of Ireland is set to receive over €900 million in recovery and resilience facility grants. To ask the Scottish Government what its latest engagement has been with the UK Government regarding the funding available to support households with the cost of living during the Christmas season. As I outlined to Parliament on 22 November, I wrote to the Chancellor ahead of the autumn statement setting out the Scottish Government's priorities for action. I also spoke to the new chief secretary to the Treasury on 22 November and again emphasised the need for investment in public services net zero and to support people with the cost of living. That followed a number of letters that ministers have sent to the UK Government over the past few months, calling on them to do more for households that are struggling financially, including the introduction of an essential guarantee to ensure that benefits are sufficient to allow people to afford food and fuel. It is very disappointing that the UK Government continues to fail to provide the funding that devolved Governments need. That increases the challenges for our budget next year and also the difficulties facing households right across the country. Recent financial research undertaken by PwC indicates that Christmas spending in the UK will drop by 11 per cent this year compared to 2022, an average of around £440 per consumer, and 18 per cent of people in Scotland anticipate spending less due to having less money, the damage and cost of living and having less confidence in their future finances. The measures in the recent autumn statement will not touch the sides of most households who have seen their monthly costs go through the roof. Does the cabinet secretary agree that even with promotional events such as Black Friday, Christmas will be out of reach for many households this year and that the UK Government must change course from wreaking economic havoc to delivering fiscal policy that will make a tangible difference to people living in Scotland? Diolch yn fawr, First Minister. Audrey Nicholl is absolutely right that the continuing cost of living crisis will have a damaging impact on many people this Christmas. We are doing all that we can with the resources available to us, but Scotland is being badly let down by the economic mismanagement and misguided priorities of the UK Government. The autumn statement prioritised a tax cut over public spending and failed to provide support for people with the cost of living or the funding that our public services need. The UK Government's decision to starve public services in England hits our budget in Scotland, and all the devolved Governments are feeling the impact. I called on the Chancellor to prioritise public services and support people with the cost of living in the autumn statement, but instead we have an austerity budget. However, it is not too late to change course, and I would urge him to do so. To ask the Scottish Government whether it plans to allocate funding to local authorities in its upcoming budget to facilitate the cancellation of any school meal debt and expand universal free school meal provision to those age groups that are not currently entitled. The question is really important because we know that school meal debt can have a significant impact on the mental wellbeing of families and where any family is experiencing difficulties. In the first instance, I would urge local authorities to use the powers available to them and to provide any necessary support. Although school meal debt specifically is a matter for local authorities, the Scottish Government is determined to do everything that we can to support people through the cost of living crisis, and we will consider all options available to us to ensure that families do not find themselves punished for struggling through tough financial times. I thank the minister for that answer. The families of 30,000 children across Scotland are in debt over the cost of school meals, and it might possibly be something to do with the income thresholds. The school meal eligibility has barely risen in the last 20 years. In 2002, low-income working families with an income of less than 13,230 were eligible. Today, that income threshold has risen to just under £19,000. However, if that had been adjusted for inflation, the income threshold from two decades ago would now be the equivalent of just under £28,000. Will the Scottish Government consider maximising eligibility for free school meals for low-income working families to reduce that financial hardship that the minister has spoken of and to help to end school meal debt and to help to tackle the cost of living crisis? It is important that children and young people are able to have access to healthy and nutritious meals as part of their learning. The Scottish Government recognises that, which is why Scotland has the most comprehensive free school meal offer in the UK, serving families who take up the offer of an average of £400 per eligible child per year. We are committed to expanding that further going forward. As I said in my initial response to the Scottish Government, it is looking at all options to support families struggling through this cost of living crisis. To ask the Scottish Government whether it will provide an update on its progress in implementing the recommendations made by the new deal for business group on reforming non-domestic rates. We have already made progress and extended the deadline for lodging non-domestic rates proposals, providing businesses with an extra month to submit their 2023 evaluation proposals. The new deal for business group implementation plan, published on 19 October of this year, details how all the recommendations, including from the consultative subgroup on non-domestic rates, will be taken forward over the next 18 months. The subgroup continues to meet regularly and has established a number of short-life task teams to report back to the subgroup. I thank the minister for that answer. Although the fiscal circumstances may mean that the Government has had to rule out passing on the 75 per cent rate reduction in general, in specific tourism and hospitality face invidious circumstances of increasing costs in terms of utility bills and wages at a time when transaction volumes are down. Has the Scottish Government considered making specific measures and extensions for that sector in particular? Has it carried out any modelling on the impact of holding business rates level and what the cost will be from business failures if business rates are held at their current level? As the member will appreciate, the budget will be published next week, so I am limited in what I can say. What I will say is that I am extremely grateful to those operating right across various sectors, including hospitality and tourism, for their constructive engagement as part of the pre-budget engagement process and for their valuable contribution towards the work of the non-domestic rates subgroup. I am committed to continuing to working with business on the work of the subgroup as we take that forward into the new year to look at what meaningful and constructive changes that we can make to the non-domestic rate system to ensure that it supports investment and creates opportunities for all businesses in Scotland. Thank you, Deputy Presiding Officer. I am sorry that Daniel Johnson and the Labour Party seem to have given up the fight on 75% race relief for retail, hospitality and leisure. I have just seen within the last few minutes the top asks from the Scottish Chambers of Commerce for the coming budget. Number one is to pass on that 75% race relief. Number two is no widening of the income tax differential between Scotland and the rest of the UK. Is the Scottish Government listening? I am very grateful to the Chambers of Commerce for their engagement throughout this process on our work with the subgroup on non-domestic rates and particularly to the work of Liz Cameron as the business lead within this group. I am very grateful for all the submissions that have been made and the ideas that have been put forward. We will set out our policies across all the rates of taxation and spend at the budgets next week. What is inescapable is that we are facing the most challenging budget situation since devolution. That follows directly from the decisions of Murdo Fraser's colleagues in the UK Government at the autumn statement, where we are seeing a paltry £10.8 million of consequentials coming for the health service. Is that really the position of the Conservatives in this group? Is that the position of the Conservatives here? Is that the position of the Scottish Conservative health spokesman? At the uplift for the health service next year should be £10.8 million out of a budget of £19 billion. If it is, then it is an utterly shameful position. That concludes what photo questions are on finance and parliamentary business. There will be a short pause before we move on to the next item of business to allow front bench teams to change positions should they so wish.