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Does that apply to business tax as well as personal tax?

I have a final question on that point. Do we have any idea how much that change would mean for councils if it were made?

The David Hume Institute submission talks about

“devolving resources by putting more power in the hands of local communities.”

Is that happening or is the opposite really happening?

In your submission you say:

“The establishment of a new National Care Service ... is a distraction from recovery which will take resources, time and capacity away from service delivery at the time we would wish to see a significant investment.”

What is COSLA’s alternative? Is it just more money to local government?

Would that mean that councils could borrow more because the debt would be spread out over a longer term?

My next question is for Adam Stachura. You mention older workers in your submission. There is a risk that many of these older workers might not come back to work once furlough ends. Do you think that the Government can do more to ensure that those workers are welcomed back into employment and given meaningful jobs for as long as they want them?

I have another question for Adam Stachura. I am contacted quite a lot about the difficulty that people have in getting a doctor’s appointment, and I often hear that, when they get one, it has to be online. Has that been a problem for elderly people, and could the Government do more about it?

The valuation roll has probably decreased now, given that buildings have been knocked down, and in town centres where they cannot be knocked down, because they might be listed, there is still a loss of income. Has there been any analysis of the impact on the Scottish Government’s budget of that kind of reduction in the roll?

How does Scotland compare with the rest of the UK on alcohol-related deaths?

I would say that that was about what is required in the budget going forward. However, that is me finished.