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Can we start with the issue of the definitions and what your calculation of those definitions is in terms of the number of people the bill will cover?

There is an element of self-identification in there as well, is there not?

Indeed.

Good morning, cabinet secretary. I will stick with the issue of the figure of £145.5 million. In relation to the agreement that you and John Swinney made in the summer of 2021—I use the word “agreement” and I will come back to that word—you have used words such as “understanding” and “expectation” with regard to the idea that that money would be made core to local authorities for the purposes that you have described. Was that simply a verbal agreement? Was there an exchange of memos or letters? Was anything actually set down that could be referred to for future accountability? How was that done? I will put the matter in context. In my previous life, before I became a politician, lots of multimillion-pound deals were done but they were never done on the basis of a verbal agreement. They were always done on the basis of some pretty solid paperwork.

So, that is on the back of the announcements that John Swinney made last year about how he was clawing back money and seeking savings from all of his Cabinet colleagues.

It has been reallocated.

There are cuts in the education and skills budget for 2023-24. That money is being moved from somewhere in your budget to local government to pay for the new offer.

It will be a small point, but this is deeply concerning. Cabinet secretary, what you are telling us in the final moments of this budget process is that you are going to cut other education and skills programmes to the tune of £110 million, but we do not know the details of that and you do not know what they are either.

I am hearing all of that; it is your traditional defence, and I get it—

Is there any aspect of the bill as presented that you see has some value as legislation or as law?