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There is no provision in the current budget for that.

I want to turn to active travel. There was a previous Government target to spend 10 per cent of the transport budget on active travel, but, in this budget, we are quite a way short of that aspiration. Has the target been dropped? If so, is there anything to replace it with? Is there another aspiration, another target or another commitment from the Government?

You would look to provide more certainty if you had certainty from the Westminster Government, particularly for active travel. Is that what I am hearing?

I have one further question if there is time, convener.

Then you could say that there was an assessment across areas of transport policy, energy policy or whatever, and that certain policies were determined as resulting in a material change, but others were not. Showing those workings is important for the whole process.

It would be useful to have more detail on that.

I skip to another set of questions, which are about the climate change assessment of the budget and the different strands within that. A net zero assessment pilot has taken place in Government and I gather that there is an independent review as well. When will those be available for us to look at?

That has been a good example of Parliament working constructively with Government over several parliamentary sessions. I go back to my original question. Will the assessment pilot and the independent expert review be published? Will we get transparency about the individual decisions on whether particular policies will result in material change? How much of that will Government publish?

I think that we had those last year, and they added something, but it is still very hard to make an assessment of how climate change has influenced individual policies. That has always been the difficulty of scrutinising budgets. The overall narrative is great, but the taxonomy is still questionable, because although it says that £4.9 billion is being spent, loosely, on climate change, there are some things on the list that do not really add up to climate action. They are climate neutral—perhaps they are creating a supportive environment for climate action, but they are not exactly climate action.

I question whether the two things that have been produced and were produced last year actually help the committee and the Parliament to get a grip on where spending is going.

However, EPR is not coming this year, is it?

It would be good if we could get a breakdown of that £360 million, if not now, then at another time, so that we can see exactly what is on track.

Related to this is the proposed heat in buildings bill, which, if it becomes an act, will be an absolute game changer in developing demand and the supply chain and in giving a clear indication of when heat in buildings will change. Is that coming?