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You say in the report that meeting the 2030 target

“would require technologies and other changes to be more advanced than set out in any of the CCC’s pathway scenarios to reach net zero”.

Just for clarity, are you saying that those technologies are not sufficiently advanced and that it is going to cost more money to do things with existing technologies?

Just in closing, I would say that your observations on interoperability and the reliance on a collaborative approach between the UK and Scottish Governments, not least with regard to the fiscal trajectory that the country has to follow to meet these challenges, are absolutely right, but do you feel that institutions outside the fiscal framework are reflecting the same concerns? Do you think that ministers and senior civil servants are having these discussions about the scale of the challenge and how, between the devolved institutions and Whitehall, it might be met?

Thank you.

Do you accept the costs as presented in the evidence from Police Scotland?

As has been referred to, the committee has had a lot of back and forth with the Government on financial memorandums of late. I am looking for clarity from you. Do you accept that this financial memorandum is not fit for purpose as it stands?

Consistency is important and certainly useful, but accuracy is clearly the most important thing, and we do not have that in this process.

Colleagues have addressed the issue of the number of framework bills that we are receiving. Who in the process is saying to bill teams and other civil servants that we should be producing framework bills?

So, there has been no reflection, in your discussions in the civil service, as to the clear problems that such bills are presenting, including the financial accounting, which we are presented as a committee, or as to the general ability of the public and the Parliament to scrutinise the legislation effectively. Has that not been reflected on in the civil service?

The evidence indicates that the costs will be up to three and a half times higher than those that you have presented so far. As my colleagues have set out, it is important that we do not move to stage 1 consideration given that it is so vastly out of kilter and does not have the right evidence base. Do you accept all of that?

Knowing that you were going to come here today and tell us that, did you consider writing to the committee and saying that the information in the financial memorandum is wrong and that you would revise it and come back at a later date?

We have heard a little bit about the handbook. This is not a direct criticism of your work in the area, but you will have got the strong message that this is the fourth time that the committee has been in a similar position. Who does the training on the preparation of financial memorandums in the Scottish Government?