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I have a question about the NDR pool, which now stands at a deficit of £192 million. What impact will that have on businesses as we move forward through the pandemic? I guess that the money will have to be repaid back into the pool.

I will follow on from Daniel Johnson’s point about the high street and non-domestic rates. From your forecast for 2022-23 to 2026-27, non-domestic rates are due to go up by 17 per cent. How realistic is that considering how much the high street will have changed through the pandemic? Should we also consider how different businesses will pay NDR in future, or is that not part of your forecast?

Are assumptions made about the tax bands? Do you assume that they will stay as they are or that they will go up in line with inflation?

I imagine that, to balance it and pay off the £192 million deficit, the intake will have to increase.

The SFC is predicting a 17 per cent rise in revenue from non-domestic rates between 2022-23 and 2026-27. We have a revaluation next year. Given the changes to the retail and commercial sectors, for example, will that rise be achievable? A lot of businesses will be wondering where that money will come from.

Income tax revenue is projected to move from just under £12 billion in 2020-21 to £17.3 billion in 2026-27. However, at the same time, the 16 to 64-year-old workforce is set to decrease by, I think, 60,000. I am trying to work out how there could be such a big increase in revenue when the workforce will reduce.

Also in the report, nominal earnings are due to rise by 2.1 per cent and then 2.5 per cent, which does not match the increase in income tax. I wonder whether I am missing something here. Do you assume that income tax bands are going to change—that people are going to pay more tax per person?

It was mentioned earlier that the social security bill was going to rise from £3.7 billion to £5.2 billion, and that is without adding in some of the SNP manifesto pledges. Does that rate of increase in a relatively short space of time concern you?

I remind everyone that I am still a member of Aberdeen City Council as an elected councillor.