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It would be good to get some assurance that such data is there and that the Government is not just crossing its fingers and taking a wait-and-see approach.

If the data is there, it would be good to see it.

I will change the subject. What is the exact remit of the citizens assembly on local government funding?

That takes me back to my earlier question. Will non-domestic rates be part of the remit?

That is not a timescale, minister. It almost feels as if the can is being kicked down the road.

Thank you for your presentation this morning, Callum. I really enjoyed it. One of my concerns about the environmental fiscal measures is about the possibility of there being a disproportionate effect on some of our rural communities. I am thinking about the possibility of people in those areas having a greater reliance on private transport, but the issue is also relevant to public transport. It probably has a larger carbon footprint in rural areas than it does in the central belt because ferries are mainly diesel powered, because of the diesel high-speed trains that people depend on, and because air travel is important to some of our island communities. How can we ensure that anything that we introduce does not hit rural areas disproportionately?

My other question is about the transient visitor levy. In your report, you refer to an “environmental tourism tax”. I have been a councillor for the past five years, and the TVL has been a difficult sell to many in the hospitality industry. One way round the issue is to say that all money that is raised will be reinvested in tourism to try to grow the industry. There seems to be a change, and the carrot has changed into a stick. Is that fair?

Thanks for that. As you say, we have to ensure that people in those areas are not disproportionately impacted.

With regard to energy from waste, you mentioned that we are not in quite as good a place as we thought that we were. Is a review being done of where we are with energy from waste? Should a moratorium be put in place until we have evaluated it?

I suppose that it would be better if we managed to get all the plastics out of that waste and met our recycling targets. That would make energy from waste better for the environment.

Yes. Thank you.

Does Emma Congreve have a view on that?