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Good morning, minister. In addition to the correspondence from the Scottish Licensed Trade Association, to which Colin Smyth referred, the Scottish Beer and Pub Association has written to the committee, raising a number of concerns. As you will be aware, it did not support the legislation in the first place. Notwithstanding that, it has a number of detailed issues to raise in relation to the regulations that have been made. They include the lack of definition of what a tenant is. The Scottish Beer and Pub Association says that that does not include franchise agreements, managed operator agreements or tenancies at will. There is a lack of clarity there.

The association also has concerns about the onerous information requirements of regulation 10 of the Scottish Pubs Code Regulations 2024. It has further concerns in relation to regulation 12 and the amount of information that is required on rent assessments, which it says is too onerous.

The association has concerns around the guest beer provision, as it is unclear how eligibility could confidently be determined. It also has concerns around the lack of clarity on the investment waiver in relation to the charging of market rent only.

There is quite a lot of detail in that, as you will understand. I suppose that, given that you are doing further work on the various provisions, we are looking for an assurance that you will consider those points as part of that.

Were you surprised when—I think this was three weeks ago—an existing commissioner told us that, despite having produced seven different reports, he had not been in front of a committee more than once?

We could debate the HMRC figures all morning, I am sure. You will recognise that they pre-date the most recent increases in income tax. We need to see what the impact of those will be, which will come through in the figures, in due course.

With respect, it is not about the nature of the engagement. Again, there is a criticism from the business community, which says, “Yes, there is an open door, we have lots of good conversations, but we have the conversation and nothing changes”. It wants to see things actually change.

Good morning, cabinet secretary. I want to ask a couple of questions about the new deal for business, which you referred to.

Since you were appointed, and, indeed, since Mr Swinney was appointed as First Minister, the language has been about prioritising economic growth. This time last year, when the previous First Minister was appointed and the new deal for business was established, that new deal was very much welcomed by the business community. However, it is fair to say that there has been disappointment at the lack of delivery from it.

I am interested to know what your plans are. Will you continue with the new deal for business? What is your assessment of the output from it so far?

As you have referenced finance, let me ask you about tax. The committee has heard a lot from businesses about the impact of income tax differentials. In today’s Herald, Stuart Patrick from Glasgow Chamber of Commerce referenced the “Scottish weighting”—again, that is something that we have heard about—whereby businesses in Scotland now have to pay a premium to try to attract higher earners here because of the tax differential.

When we went to Glasgow Prestwick airport last month, Ryanair told us that it was looking to expand its operations at Prestwick but the barrier was that it could not persuade air mechanics to move from other parts of the UK to Scotland. With their earnings level—they earn a basic of £77,000—the tax differential was actively preventing that from happening. That is a barrier to economic growth. You are on the record as saying that you are concerned about continually increasing taxes. Do you recognise that differential tax is currently holding back the expansion of the economy?

We might be in danger of agreeing, because you have effectively said that, although there has been a lot of discussion, businesses want to see some delivery. Can I press you a bit more on that point? Business concerns—which the committee hears all the time—are around rates relief and the income tax differential; regulation issues, such as the deposit return scheme and the regulation of short-term lets; issues around the visitor levy, which we discussed yesterday in Parliament; restrictions on wood-burning stoves, which I know the Government is revisiting and you have an interest in; issues around infrastructure, such as the A9; and questions around the ferries. The question that people want to hear answered is: what will change?

The figures also show that we have lost 1,000 of the highest earners in the same period, which has a major impact.

I will ask you one more question. You have talked a lot about things changing. I appreciate that you are in a purdah period, but when will we see changes? What is the timeframe for things to be different?

Good morning, panel. I want to ask about consistency of approach across Scotland. Are we seeing a postcode lottery, or is there some degree of consistency? If there is no consistency, what more could the Scottish Government do to try to promote best practice?

I see that you are smiling, Charlotte, so I will start with you.

Thank you—that was very helpful. Anne-Marie, do you want to add anything?