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Thank you—that is very helpful.

Thank you. I will bring in Sara Cowan.

Thank you. As my final question was answered in the previous responses, I will hand back to the convener.

Good morning to the panel. I am very sorry that I could not join you this morning.

As has been discussed, the fact that the Scottish Government is working on a budget that is largely fixed means that increased spending in one area has to come from another area. Across the Scottish budget as a whole, are there any areas in which you think that spending could be reprioritised? I put that question to each member of the panel, starting with Morag Treanor.

I definitely was not putting you on the spot there, and I am not asking you to do the Government’s job of reprioritising, but it is good to hear your input on that, because it is such a big issue.

Much of my next question has been answered, so I will move speedily on to my last point. Addressing child poverty is a clear national mission in Scotland, but how do we ensure that we do not lose sight of the need to tackle poverty among people who do not have children? I think that we all want to live in a society in which people are doing more than just surviving, and where they are living and enjoying life, right across Scotland. How do we ensure that we do not lose sight of that?

There was a lot in there, and it leads me on to my next question. We have talked briefly about maximising budget resources and considering different or alternative options for taxation and such things. Dr Hosie, I know that the SHRC recommended zero-based budgeting. Can you describe the scale of such an exercise and how it would take account of fixed costs in the Scottish budget such as public sector pay and social security?

That question is for Dr Hosie first, and then Sara Cowie can come in if she has anything to add.

I guess that it is difficult. If you are looking at it from a human rights and child poverty perspective, there might be aspects of the budget that do not necessarily impact on that. Reprioritisation can be extremely difficult because there could be scope for things to be reprioritised and for something to no longer exist or for money to no longer be put in a certain pot, as you say.

I ask Paul Bradley to respond and then I have some further questions on the matter.

Good morning, panel. We have already talked about briefly about this, but a lot more budget information is published now, including the Scottish Fiscal Commission forecasts, reports on benefits uprating, the medium-term financial strategy, the fiscal framework outturn report and the equality and fairer Scotland budget statement.

Sara, I believe that you have made some reference to that in your written submission. To what extent do you feel that that information has improved the budget process, and where is there still room for improvement?

That question is for Sara first of all, as I specifically referenced her.

Thank you, Sara—that was very helpful. Dr Hosie, do you have anything to add?

I am not sure whether Stephen Smellie has anything to add. Otherwise, I am happy to pass back to the convener.