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I guess that our opportunity to do something instead of just talking about it is the local governance review that you mentioned earlier. We need to find out where that is and how we can get it back on track, and to see whether we can push for change through that.

My first question follows on from one of the convener’s questions on the £40 million extra for local government. I think that you said that that was just being given to local government for it to spend as it wishes. Last week or the week before, a pay settlement was proposed—I think that it was reported as being worth about £30 million. Is that additional money that will go to local government or will it have to come out of the £40 million that has been allocated in the budget revision?

Has the £40 million been allocated to local government already? Do local authorities have it in their accounts?

I am just looking at the overall proposed change from the original budget of £448 million to £299 million.

It is just now being seen in another line in the budget.

I guess, in that case, that the answer is that air passenger duty will be dealt with in the next fiscal framework.

Many witnesses have told the committee that meeting our ambitious net zero targets will require a huge amount of investment. Will any commitments that are in place have to be removed to meet the new commitment?

I am sorry, cabinet secretary. You broke up there, but you are back now.

Good morning, cabinet secretary.

I was pleased to hear you mention the potential for increased flexibilities for local government in terms of raising revenue. Will you expand on that and say when it might happen? Will it happen as part of the budget process or as part of the local government fiscal framework that is, I think, in development? Could one of the flexibilities be removal of the 3 per cent council tax increase cap?

Okay. I will try to move on.

Air passenger duty is mentioned in the fiscal framework outturn report. There was a consultation between March and June. When will there be progress on that, or will that not happen?