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With regard to Laura Mahon’s recommendation that the level of minimum unit pricing be increased, is there a risk that such a move might increase poverty among some of the most vulnerable in our society?

We are all hoping that the numbers are just a spike because people are stuck indoors, perhaps with fewer things to do. I guess that, in the coming years, we will see whether they come down to the levels that they were at before, and then fall—I hope—even lower still.

I want to go back to non-domestic rates and empty properties. I am from the north-east of Scotland and, over the past few years, I have been concerned about the number of commercial properties—I would not call them old properties—that are being knocked down just to save on non-domestic rates. Knocking down new premises has an impact on the environment as well as on the valuation roll. Do you agree and, if so, what can be done over the next couple of years to mitigate that situation?

I thank the witnesses for their submissions. In his submission, John Dickie says:

“Evidence from our Cost of the School Day project shows that charging for curriculum materials, lack of digital devices and connectivity, the cost of school trips, uniform policies, transport and school meal costs ... exclude young people from learning”.

To be honest, I thought that local government and the Scottish Government were doing quite well in that area. Should they be doing more, or is this a case of differences in different parts of the country?

If the estimate has been wrong for the past three years, how confident are you that it will be right for the next four years?

The SNP-Green deal was mentioned earlier. Cabinet secretary, do you see any consequences for the oil and gas industry as a result of the proposed deal? I know that a lot of people in the north-east in particular are very nervous about it, especially when we hear a future member of the Government saying that, if you work in oil and gas, you should be looking for a new job. That does not inspire confidence going forward. What is your view on whether people’s jobs in the oil and gas industry are safe? It is still a big piece of the Scottish economy.

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.