 The first item of business this afternoon is portfolio questions on finance, constitution and economy. Question number one. Richard Lyle To ask the Scottish Government how its ministers helped to promote small businesses, but small businesses Saturday and what position it is on supporting such events in the future. Cabinet Secretary John Swinney The Scottish Government recognises the vital role that small businesses play in our economy and we are committed to helping them to thrive. My ministers, such as Small Business Saturday, helped to raise the profile of small businesses. My ministerial colleagues and I supported the campaign, working with the Federation of Small Businesses. We visited a wide variety of small local businesses on the day and made good use of social media to encourage communities to do the same. We want to ensure that people continue to support their local small businesses throughout the year. Richard Lyle Can I refer members to my registered renters? I am the convener of the cross-party group for showmen. What further help can the minister give to small businesses who may not have fixed premises and may not receive help through the small business bonus, in particular showmen who face reduced income due to the present regulations in the 1982 Licence and Scotland Act, especially as they celebrate their 125th year? Richard Lyle There are a number of ways in which people who do not occupy continuous business premises are provided with opportunities to contribute to local economies. I can think of some of the temporary markets that exist around them at this time of year in different communities. There is one in the city that I represent, the city of Perth. All those opportunities are facilitated by local authorities to enable businesses of this type to participate. What is important is to recognise that throughout the year, the small business community provides a valuable contribution to the strength and the confidence of the local economy. As a consequence, it was a pleasure to support small business Saturday, but of more importance is the on-going support that the Government offers through the small business bonus scheme, which now supports 92,000 businesses around the country. It is a particularly good example of how the Government day in, day out can provide assistance to the small business community of Scotland. Jenny Marra To ask the Scottish Government what planning it is doing to keep the jobs and opportunities of decommissioning the oil and gas industry in Scotland. The Scottish Government has conducted extensive and detailed planning to help to create a decommissioning industry in Scotland to take advantage of a sector that is estimated by all-in-gas UK to be worth a total of £37 billion between now and 2040. That planning work has included establishment of Decorm North Sea, publication of our Scottish Government all-in-gas strategy in 2012, promotion of energy skills with a budget of £6.5 million, career promotion through My World of Work and Other Initiatives, consideration of the essential elements of decommissioning by the Independent Fiscal Commission report in July and publication in October of a detailed report by Scottish Enterprise on decommissioning capacity. Jenny Marra I thank the minister for his response. I am concerned though, Presiding Officer, that much work of decommissioning seems to be going to Norway, to Holland and to the Midlands of England, like Hartlepool, and there doesn't seem to be a substantial amount of decommissioning work being kept in Scotland at the moment. As he said, the industry is worth billions of pounds over the next couple of generations. The oil and gas industry feel that the more needs to be done to keep those jobs in Scotland. Can he step this programme up and identify areas in Scotland where he feels that decommissioning should be taking place? I can do more than that. We were investing in decommissioning, as well as planning, which was what the original question asked. We have invested substantially in decommissioning, and especially in the island of Shetland. Of course, that is being taken forward by the industry, and I myself have had involvement in that with the CNR meeting, the project manager, in respect of the Mercheson field, which is being decommissioned, and a large number of other areas. It is up to the industry to take forward the decommissioning work. We are working extremely closely with Oil and Gas UK and with several operators, with whom I met regularly, most recently, on Monday of this week. I wonder if the minister could just tell us a bit more about what assistance the Scottish Government has provided in terms of improving the decommissioning facilities in Shetland and allowing Shetland to capture this valuable economic opportunity. I have been working over the past three years to ensure that the opportunities at Shetland for decommissioning are pursued. Of course, as the member knows from his campaigning on this particular area in Shetland regularly, Shetland is geographically best placed to be a hub for decommissioning work. That is why I have met on several occasions with Sandra Lawson of the Lewick Port Authority, with Murdo McKever and his colleagues at Peterson SBS, and that is why that work has led and come to a fruition over the past three years, Presiding Officer, to substantial investment of around £1.2 million, levering £20 million of private sector investment in Lewick. We are still waiting for commensurate contributions from the UK Government. Question 3, David Torrance, has been withdrawn for understandable reasons, so I now call question number 4, Mark McDonald. To ask the Scottish Government to what extent small businesses in Aberdeen have benefited from the small business bonus scheme. In Aberdeen City, anestimated 2045 businesses pay zero or reduced rates under the small business bonus scheme and have saved around £25.4 million in business rates taxation through the scheme since its introduction in 2008. On small business Saturday, I visited the Bynum bakery in my constituency. The owner's Allian Fiona rate took over the business in 2008 and have benefited every year from the small business bonus, and they were keen to emphasise the strong support that that is provided for their business. Can the cabinet secretary confirm the Scottish Government's intention that not only in this Parliament but in the next Parliament, if the SNP is re-elected, that the Bynum bakery and other small businesses in Aberdeen will continue to benefit from the small business bonus? It is instructive to judge the choices that members make about the visits that they make on small business Saturday. There we have Mr McDonald visiting a bakery, which maybe is a surprise to some of us given his new svelte figure that he has, but the fact that his first choice was a bakery is instructive indeed. I visited for myself the award-winning florist in Blair Gowrie, something special flowers, which perhaps says something about my softer side for answering parliamentary questions. I can confirm to Mr McDonald that the small business bonus scheme represents significant assistance to small companies around the country. The First Minister confirmed in her address to Parliament in setting out the programme for government on 26 November that the Government will continue the scheme until the end of the Parliament, and, if re-elected in 2016, it will continue for the next parliamentary term as well. Generation report highlights that factors such as capital expenditure, decommissioning and international trade will drive the size and shape of the future workforce. Future jobs growth depends on investment in the UKCS. The autumn statement has done little to encourage investment in the UKCS. Thank you, Lewis MacDonald. Thank you very much. The minister will be well aware that a thousand jobs have gone already in the last few months and that thousands more are on the line. Given the recent report on fuelling the next generation, does he agree that employers in the sector cannot afford to shed staff today and expect to recruit staff tomorrow? Will he encourage the sector to protect jobs in order to maintain continuity, keep confidence high and provide security for the workforce both on and off shore? Yes, that is a fair sensible approach that Lewis MacDonald has highlighted. It is certainly one that I have espoused and sought to deploy in leadership. I spoke to the Opeto business breakfast in November during the national oil and gas skills week. We provide an extra £6.5 million to Establish Energy Skills Scotland. We encourage all companies, small, medium and enormous, to take on young people. A great many of them do, but I think that there is more that can be done and it is essential during these very challenging times that companies do not cut costs by cutting the number of young people that they employ. I certainly subscribe to that principle. Thank you. Question 6. Ken Macintosh was not lodged. I therefore call question number 7. David Stewart. Thank you, Presiding Officer, to ask the Scottish Government what assessment is made of the impact on the economy of abolishing air passenger duty for young people. UK Government assessment, certified by the OBR, estimates that the exchequer impact of the policy will cost £40 million in 2014-15, rising to £95 million in 2019-20. However, HMRC analysis concluded that, the measure is not expected to have any significant economic impact. We have urged the UK Government to act on the Smith commission recommendation and devolve APD so that we can reduce the tax to help unlock Scotland's full economic potential, boost international connectivity and tourism. As there is now cross-party agreement on the need to devolve APD to Scotland, it is vital that the UK Government takes early action to implement that. The view is shared by Scotland's main airports, which have written to each of the Westminster party leaders urging quick progress. Does the minister share my view that the child exemption from APD in 2015 and 2016 will provide a reduction in cost to air passengers with children travelling to Scotland? That is obviously good news for Scottish airports, such as in Vanessa in my own region, and, of course, good news for tourism. As the minister has hinted at, it is a taster for the full devolution of APD when the Smith commission proposals are enacted in full. I am delighted to agree with David Stewart, who I know takes an interest in matters of aviation. I am delighted also that this appears to be a measure on which there is cross-party agreement. As the Minister for Tourism, I would be absolutely thrilled and delighted at the prospect of being able to remove one of the substantial barriers and hurdles to attracting more people to be able to come to enjoy the magnificent hospitality that Scotland has to offer and reducing APD and eliminating it eventually would certainly enable that objective to be better achieved. Other than just saying reduce it, what is the Scottish Government's specific policy for day 1 of devolved APD? I did, actually, if Gavin was listening. He does not normally make a mistake if not listening to the answer that he just heard, but I did say eventually eliminated, so I did not just say reduce it. Listen up, Gavin, listen up, but, of course, we envisage that the 50 per cent reduction, which we said was our policy before the referendum, is our policy after the referendum. We do not surely shally in U-turn on our policies like some other parties. I am sorry that Gavin is to spoil the consensus here, because I fully hope that we can get cross-party support from almost all members to reduce by 50 per cent APD as soon as we possibly can. Thank you. Could we use full names in the chamber, please? To ask the Scottish Government what the economic impact in Scotland is of the recent fall and crude oil prices. Minister Fergus Ewing. The extent of that impact will depend on how long the low prices last. There are a range of forecasts suggesting that prices will rebound from current levels in 2015. To minimise the predicted economic impact, it is imperative that the UK Government deliver in full their promised new investment allowance and that it does so by no later than the March 2015 budget. I thank the minister for his answer. In fact, five weeks ago, I asked the First Minister the same question and he told me that recovery was on the horizon since when oil prices have dropped by further $25 a barrel. However, the minister will be aware that, for the economy of Scotland and particularly the north-east, the service industry is vitally important. Is there any action that the minister can take at this stage to encourage confidence in that industry to prevent any attempt to downsize or relocate to other markets from the north-east and ensure that we are in a position to take up where we left off when prices eventually recover? I agree with Alex Johnson that it is important to do everything that we can irrespective of which party we are in to encourage confidence in the excellent oil and gas industry, which is, in many ways, the best in the world. It faces considerable pressures at the moment because of high costs and low oil prices. However, the predictions that many make are that the oil price will recover and, therefore, the horizon may not be that far away. However, I do believe that the most essential element of all—I say this having had meetings in Aberdeen on Monday, and also with trade union representatives here yesterday, representing many decades of experience in working in the north-sea. The essential element is this. Until the tax change that is promised by George Osborne and Danny Alexander a couple of weeks ago is delivered, there will not be further and new investment in the industry because it does not have the detail. Therefore, that is why it is essential to conclude that the promised new measures, especially the new investment allowance, is brought forward in the budget in March. Any later than that, and I think that there would be extremely serious repercussions. The Deputy First Minister announced in March 2013 the launch of the oil and gas analytical bulletin. At that stage, it forecast that the price of oil was to be $113 per barrel. Now it is almost halved at $59 a barrel. Everyone in this chamber recognises the impact on employment and the economy, but we need reliable figures and analysis, and I am sure that that is something that he agrees with. Does he therefore agree with the critique that was made by Professor of Economics Ronald MacDonald today about the importance of oil price estimates? Would the minister agree that it is time to have an inquiry into the validity of these estimates because we need to have confidence in their predictions? He is currently predicting that it would be more than the OBR predicts, and you have always suggested that the OBR is over-optimistic. Will he return thereafter to the chamber with a statement? In that long and somewhat torturous question, I was asked to involve in an academic inquiry of some sort. Frankly, I have not really got time for that. We are too busy working with the oil industry now to help them here and now. That is why we have delivered over 100 additional account management services to 100 SMEs. That is why we have provided over £6 million for energy skills. That is why, unlike the UK Government, we have set up an innovation fund of £10 million. That is why we have increased our SDI staff all over the world and that is why we are most serious of all. What the industry reads right now is details of the budget measures that were promised and from meetings that I have had with operators from discussions that I have had with trade unions and academics in the past few weeks. It is absolutely clear and beyond political debate that what is required for more investment and confidence in the industry is implementation of the vague promises that were delivered in the autumn statement and, most especially, the investment allowance. That investment allowance must be put in place by March in the budget. That is the absolute priority for everyone, not having some rerun of the referendum that Jackie Baillie seems to want. Briefly, please, Neil Findlay. Given his prediction that he was $113 a barrel and that now we see the oil price just now, does he agree with me that he may be a Ewing but he certainly knows JR? Minister, I always have a soft spot for JR. To ask the Scottish Government how the piloting of project bank accounts will impact on small businesses in the construction sector. Minister, Fergus Ewing. Medium-sized businesses based in Scotland form the backbone of our national construction capacity. Project bank accounts should reduce the amount of time it takes for vital cash to reach them and provide confidence for those firms who rely on work from the public sector projects by reducing their exposure to credit and improving their overall cash flow position. Project bank accounts trial projects are on-going and will be evaluated in due course. Thank you, minister, for that answer. Can the minister confirm whether the Scottish Government will continue with project bank accounts and what benefits does the Government believe their use brings? Yes, we have been continuing to trial project bank accounts and I have delighted that the member is taking a close interest in this topic. Of course, the main two benefits that it delivers are that the small business in the contract chain in major works get paid for the work directly and they get paid on time. They do not have to wait for several months, whilst money may sit in the account of someone who is higher up the contract chain. Secondly, as those of us who are, like myself, slightly longer than the tooth than we would wish—remember the lily debacle—the risk is that small companies who are lower down in the chain may face insolvency as a result of problems that are higher up the chain. Project bank accounts are designed to tackle both of those well-known and identified problems, and I am delighted that the Scottish Government is piloting them and trying them out. We will most certainly come back to debate this issue, which the member takes such a close interest in very soon. To ask the Scottish Government what it is doing to support enterprise and business across the south of Scotland parliamentary region. The Scottish Government is committed to supporting sustainable economic growth across Scotland. We recognise the particular challenges that are faced in the south of Scotland and work closely with a wide range of delivery partners to promote economic activity in the area. By way, for example, in 2014, regional selective assistance awards, worth over £6.2 million were awarded to 13 businesses across all the local authorities in the south of Scotland parliamentary area, creating 665 jobs and safeguarding 173. I thank the Deputy First Minister for his answer, but it will be of little comfort to the only surviving auction mart on the Scottish borders, which four years ago had a massive hike in its business rates overnight without consultation. The mart is a significant employer and vital to the local rural economy. The mart has a sister mart, similar in footprint, just a few miles across the border near Woller. That mart has rates of around £11,000, whereas a mart in the borders, the rates are around a staggering £90,000—about nine times more expensive to do business north of the border because of this Government's harsh decisions. Will the Deputy First Minister act now to right this wrong so that mart's are not working under such an unfair, non-competitive regime in Scotland compared to England? The first thing that I have to say to Mr Humas is that the valuation process for the valuation of properties for non-domestic rates is carried out entirely independently of Government by the valuation boards around the country. I know that there have been issues about the auction mart. The issues that ministers have engaged directly with auction marts on this question in the aftermath of the revaluation, but I stress that those judgments are arrived at by the independent valuation process. Of course, there is the entitlement and the right for appeals to be undertaken against those valuations that are undertaken. I do not have the information to hand, but from my general knowledge of the position of the handling of appeals, the overwhelming majority of appeals have now been settled. In fact, a very significant proportion of appeals have now been settled. I will inquire as to whether the appeal in relation to the auction mart to which Mr Humas has been settled. That is the due process that is there for companies to determine whether or not the appropriate rateable value issues have been considered in determining that issue. On the wider question about the role of auction marts, I recognise the significance of auction marts in the rural economy. They are significant to provide a focal point for the trade and activity of the agricultural sector, and ministers will be happy to continue our discussions with the auction mart sector, which I know has been taken forward by my colleague the rural affairs secretary. To ask the Scottish Government what action it is taking to support employment and the economy in the north-east in response to oil and gas UK's report, fueling the next generation. We in the Scottish Government are supporting the industry by a wide variety of measures within the devolved functions. The industry does, however, require more support from Westminster on reserved functions. In response to the minister's responsibilities, can the minister tell us how Scottish Enterprise will respond to new challenges in the north-east economy, given the fall in the oil price? Given that on-going skills gaps remain an additional challenge for the sector, which it does not need at the moment, as the report identifies, does not this highlight the need to invest in skills and not to reduce investment for the education that unfortunately has been a track record of this Government? I agreed with much until the last sub-clause, but in response to his question, what are Scottish Enterprise doing? Well, here is the report that Jenny Marr asked about decommissioning published in October. I met Scottish Enterprise staff as always do in Aberdeen when I visited on Monday with numerous meetings there. I can tell you that the Scottish Enterprise staff have an excellent team, which are delivering a wide range of support to the industry, and that that is hugely valued and that it has enormously helped, particularly SMEs, to achieve their potential, grow enormously and take on very large numbers of staff, often providing services and goods that are exported throughout the world. However, of course, on the skills front, we have also provided more resources to enable our colleges and our universities, and Aberdeen offers some of the finest in the world to give young people the skills, the training and the qualifications that they need to play a part in this excellent industry. We share the same aspiration, if not always the same conclusions in this matter. When will the next Scottish Government oil and gas analytical bulletin be published? We will publish appropriate statistical information in due course. However, publication of statistical information is, yes, important, but it is not as important, Presiding Officer, as getting the right tax measures for the industry. I can just tell members that I do hope that this will be an approach that is shared across all the parties. The industry faces enormous challenges at the moment. Until such time, as the ground rules are established for the basis of new investment, it is not reasonable to expect that billions of dollars will be invested in new fields, new developments and extensions. That is why the most important message—I think that I am getting it across fairly loud and fairly clear—is that the promise measures by the UK Government a couple of weeks ago must be delivered no later than March. That is the imperative, and I do hope that this will be an approach that is shared across all parties. To ask the Scottish Government what response it has received to requests to the UK Government to meet and discuss the impact of passport control procedures on the cruise liner sector and tourism in Scotland. The UK Government introduced without consultation, faced to document passport checks on cruise liner passengers. The Scottish Government remains very concerned about the damaging effect that this is having on the cruise industry across the UK. The issue of passport checks on cruise liner passengers was first raised with the Scottish Government at the convention of the Highlands and Islands in October 2012. Since then, despite the fact that the Scottish Government has made five separate requests to meet the UK ministers to discuss the issue, we have not been successful. I thank the minister for that reply. I have discussed the matter before both inside and outside of the chamber. I share the minister's frustrations that the UK Government does not appear to want to talk about the issue. However, although the Smith commission proposals do not propose transferring passport control measures to Scotland, it recognises in paragraph 17 that it may be appropriate to devolve further powers beyond those set out in the heads of agreement and that the transferring of those passport control powers could enable a Scottish solution to an industry that is growing and which is having a positive effect upon the economy of Scotland and also in Enver Clyde. Yes, I do, and it is essential that the UK Government does listen to Scotland's needs and that it acts accordingly. Millan, who has championed the issue in the Scottish Parliament, quite rightly highlights that the cruise market, cruise lining in Scotland, has risen exponentially in Scotland, Presiding Officer. As I have seen from places such as Greenock, where it is now a very important part of the local economy sustaining a great deal of jobs, so there is huge potential. However, we do believe that, whereas security issues are, of course, important that the current approach adopted in this regard is gold-plated and over the top, and we greatly regret that the UK Government, despite our reasoned approach to those matters, is not willing properly to engage with the Scottish Government to find a better, more practical and successful solution. Presiding Officer, to ask the Scottish Government when the independent commission to examine council tax alternatives will begin its work and what timetable it will work to. John Swinney Presiding Officer, the commission will commence in early 2015 and it will report in the autumn. I am very grateful for that reply. Mr Swinney will remember that, as far back as 1997, the SNP manifesto promised the introduction of local income tax. In 2007, the manifesto promised scrapping the unfair council tax, and today we have had the reply from the minister indicating a timescale. Does he appreciate the pressure that coslar local authorities have faced in those 17 years? Will he ensure that the appropriate priority is placed in ensuring that a working solution is discovered within that timescale? The last time I looked, I had not been in power for 17 years. It may feel like that to Mr Pearson, but it has only been seven and a bit. If coslar was feeling pressure under the previous 10 years before I came into office, then the pressure was delivered by his good colleagues on the Labour Party both in the United Kingdom Government and the Scottish Government. That is the first point. The second point is that on local authority funding, local authorities have been well supported financially by the Scottish Government. We have had years of negotiated and agreed settlements between local government and the Scottish Government since this Government came to office. Local government's share of the total budget that is available to the Scottish Government is higher today than when this Government came to office in 2007. On the whole area of local government, local authorities have been better and more securely supported by the Scottish Government. The final point that I would make is that on the establishment of the commission to examine issues around local taxation, the Government wants to proceed on this basis in line with the recommendations given to us by the local government and regeneration committee in the broadest spirit of agreement that we possibly can do. Last week, we talked to the coslar leadership about the steps that we can take in partnership with local government to take forward this agreement. The invitation was made in the First Minister's statement to Parliament on 26 November on the programme for government that we want to include all political parties in this process, and the Government wants to try to proceed with as much agreement as we possibly can do, and I hope that the Labour Party will be part of that agreement into the bargain. To ask the Scottish Government what detail the Cabinet Secretary for Finance, Constitution and Economy can provide on the allocation of the Barnett consequentials arising from the recent increase in UK Government health spending. I announced on 3 December that the Barnett consequentials arising from the increase in the UK Government health spending will be passed on in full to the NHS in Scotland. I thank the cabinet secretary for that answer, which does not really give us any further detail, but I wonder whether he would like to comment on the fact of the publication of the recent report from the Scottish Public Health Observatory, Scott Poe. That showed that, out of 11 actions that can reduce health inequalities, paying the living wage was by far the most effective. Having failed to make this happen in the Public Procurement Bill, will the Government now follow the lead of London and ensure that all public sector contracts require workers engaged in those contracts to prepare a living wage in order to reduce health inequalities? Let me start with the point at which I agree with Dr Simpson that the living wage is the most effective way to tackle poverty and inequality. I agree unreservedly with that point. That is why the Government has taken steps to lead from the front by the payment of our own staff and public sector workers covered by our pay policy of the living wage, by taking forward mechanisms that are supportable in law, which Dr Simpson has heard all the debates that I have about the advice of the European Commission and the advice that we have. We have taken forward steps within law to negotiate contracts that provide for the payment of the living wage, and we have managed to secure that most recently in relation to the Government's catering contract and to the cleaning contracts within the Government. We also, at the National Economic Forum last week, led a debate on the importance and the imperative of extending the living wage broadly across the private sector, and I am delighted to say that that received a very strong and positive endorsement from many private sector organisations that were in attendance, resulting in some companies changing their practice as a consequence of the National Economic Forum. That is what the Government will continue to take forward in concert with the Poverty Alliance, with whom we work very closely on those questions. To ask the Scottish Government what discussions the Cabinet Secretary for Finance, Constitution and Economy has had with colleagues regarding the allocation in the 2015-16 draft budget for housing adaptations for older and disabled tenants of registered social landlords. I can confirm that the £10 million funding available in 2014-15 for registered social landlords to deliver adaptations to help older and disabled people to live at home independently and safely will be maintained in 2015-16. Can I thank the cabinet secretary for his answer? The Scottish housing regulator reports that an average social housing tenants wait 66 days for medical adaptations to be completed with some registered social landlords taking a staggering 358 days. Does the cabinet secretary agree with me that these times sales are completely unacceptable and what action will he take to support the housing minister to ensure that local authorities have the support to help older and disabled residents to have medical adaptations implemented as soon as possible? I agree with Mary Fee that, if an assessment is made that an individual requires some adaptation in their own home to support safe and independent living, they should be able to secure that in a credible timescale, and the timescales that Mary Fee read out there are not credible. I will look carefully at this and discuss it with the minister for housing. If there is any particular additional support that I can offer to the work that I am sure she is taking forward, I will certainly do so. To ask the Scottish Government what its position is on how the Scottish budget method of consultation and committee deliberation compares with that of the UK. Over the course of the summer, I engaged extensively in our budget priorities with a wide range of stakeholders, including our partners in local government, trade unions and those from business organisations to third sector and low-carbon interests. Since it was published on 9 October, the 2015-16 draft budget has been on the agenda of over 40 different Scottish Parliament committee sessions, with at least a dozen ministerial evidence sessions. I have already written to the finance spokespeople of the main parties in the Scottish Parliament to seek their views on the draft budget, and I hope to meet with each of them in the new year to discuss it. While I am always open to discussion on how the process can be improved, I believe that the comprehensive consultation and scrutiny process that I have just outlined is one that most stakeholders and parliamentarians south of the border would consider to be a very strong proposition. I thank the cabinet secretary for that answer. I wonder whether he would agree with me that Westminster's methods are outdated theatre, that they are not fit for a modern democracy, and that they make it extremely difficult for the Scottish Parliament to plan ahead? In the scrutiny terms, the Parliament in Scotland has always established, and it dates back to the very first part of the legislation that we passed in the Public Finance and Accountability Act in 1999-2000, in which we recognise the importance of effective financial scrutiny. It certainly feels like that from where I am sitting, Presiding Officer, that there is effective scrutiny of the financial commitments that the Government makes, but, of course, we are always willing to take forward any suggestions that are made in that respect. Certainly, from my experience as a member of the House of Commons, there are certainly significantly greater scrutiny of financial provisions in this Parliament than there ever was in the House of Commons. To ask the Scottish Government whether it considers that it should establish a Scottish exchequer to accommodate further tax and spending policies going forward. The Scottish Government will continue to build on its reputation for fiscal competence in implementing the limited tax and spending powers that are recommended for devolution by the Smith commission. Those powers will be exercised within a fiscal framework that provides an equitable settlement for both the Scottish and United Kingdom Governments. With the increased powers proposed by the Smith commission, and then again with the inevitable increased further powers in revenue and expenditure functions, such as all welfare benefits and total powers and tax administration collection in borrowing and financial policy, does the cabinet secretary agree that a fully-fledged Scottish exchequer will be necessary to apply macro financial policies in preparation for the independence that will come? For Scotland to be an independent country, it would require to have all necessary skills and capabilities at its disposal to ensure that all functions were properly and effectively exercised. I can assure Mr Brody that, as we take forward the additional responsibilities that we have and we are doing this in relation to the land and buildings transaction tax and the landfill tax, we are acquiring the skills and the expertise to ensure that we can properly exercise these functions. That will be the continued approach of the Scottish Government as we acquire further responsibilities. That concludes questions, and we will now move on to the next item of business. Allow a few seconds for members to change places. The next item of business is a statement by Angela Constance on Historic Child Abuse. The cabinet secretary will take questions at the end of her statement. There should be therefore no interruptions or interventions. I call on Angela Constance. Cabinet secretary, 10 minutes.