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Gail, you said that you launched a consultation in 2018, which is now five years ago. Would you be able to put some kind of figure on what lead-in time COSLA would be happy with? Maybe it is a bit difficult and unfair to ask you that, but is there any thinking about what is a reasonable lead-in time?

Thanks very much for that, Councillor Macgregor.

Good morning, minister and colleagues. You must be aware of the discussion around the £85,000 VAT threshold, which has been discussed at several of the committee meetings on the bill. There is a fear that the levy might push smaller businesses beyond the £85,000 limit so that they would be liable to pay VAT. What does the Government have to say to businesses that might fall into that particular trap?

As we understand it, the bill permits local authorities, but not local businesses, to recoup administrative costs. How does the Government see that issue, which has been discussed several times over recent weeks?

That was quite helpful. Thanks for that.

Good morning again, minister.

Tom, you mentioned that the council tax freeze that was announced is just one part of the broader and wider agreement made at Verity house, and I want to pick out what your views are on continuing to develop discussions with COSLA in that respect. We know that COSLA as a body has not yet set out its view to us, which is why it is not here today. Can you describe the conversations that are going on with COSLA? You mentioned that the First Minister and the Deputy First Minister are in discussion with the organisation. From your perspective, how is that progressing in terms of the wider Verity house approach?

Is it correct to say, though, that the bill allows local authorities to recoup their administration costs?

The council tax freeze is bound to have an impact on the fiscal framework, but we know that we will not see that before the budget. Has the Government done any analysis, even at this early stage, of the potential impact of the freeze on that framework?

Mirren, do you want to come in on that question?

You have probably also heard some conversation about the financial memorandum and the business and regulatory impact assessment and whether they are still appropriate or whether they need to be updated and revised because they were prepared some years ago. Do you have a view on that?