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You are looking at the revenue raised by the tax, but you are not looking at the impacts of the change. People are telling us—all the views are—that it will have an impact on the private rented sector, yet you have made no analysis of the damage to the Scottish economy that that will cause.

Minister, I heard what you said about trying to encourage more first-time buyers. Is it your policy intention to try to kill off the private rented sector?

Do you accept that not everyone wants to or is able to buy, and that not everyone has access to the social rented market?

Surely you should be aware of the issues that are affecting the housing market right now because of the lack of supply. A housing crisis that has been described as “unprecedented” by letting agents has seen students being unable to find accommodation this year and the university recommending that they drop out if housing cannot be found.

That takes us back to Michelle Thomson’s point. Surely a risk assessment should be made on the policy changes that are being introduced, so that we do not damage our university sector by telling students to leave. What impact will that have on the Scottish economy?

Minister, I am not saying that it is the sole factor. I was asking whether the policy will make that situation better or worse in the coming year.

I did not say that it was the sole factor. Will the policy make the situation better or worse?

I am not getting anywhere on that, so I will ask one further question. You said earlier that you welcomed the views that have been shared with the committee on the change. However, have you not ignored them all?

You mentioned supporting local services. However, we are actually penalising local authorities—I will not go over that again.

From all the views that have been submitted to the committee, we have heard concerns that the decision would reduce local authorities’ investments and drive private individuals out of the market, resulting in a reduction in the number of properties that are available to rent. However, you are ploughing ahead anyway.

Surely you must concede that it would have been better to conclude the review before making such a substantial change to the policy.

Minister, if I am a student, I do not want to buy a home. I will only be living there for two years, or perhaps three. What do you say to those students who cannot find a home and have been told to leave their course or perhaps, if they are an international student, to move to England instead, because they cannot find anywhere to rent? What good does that do the Scottish economy?