Seòmar agus comataidhean

Thank you, cabinet secretary. I acknowledge the significant progress that has been made by the clerks and the officials in getting the data that we need, and I thank them for that work.

I have a caveat. As someone who attends meetings of the Conveners Group, I know that lots of legislation comes through in the latter part of a session. Therefore, it might be challenging for the Parliament from a committee workload point of view to have the capacity to pick up extra bits of work. It is worth putting that on the record, too.

Mr Bibby has a quick supplementary, and then I will bring in Professor Barnard.

If someone is based in Northern Ireland, can they bill from Northern Ireland in a way that a Scottish company or individual cannot, because they are based in Northern Ireland, or will we have to get an answer to that from elsewhere?

Thank you. We will certainly be looking for some clarity on that issue.

Professor Collins, do you want to respond?

That is very helpful.

Professor Collins, Dr Anderson and Dr Marks, thank you very much for attending the committee this morning.

Thank you very much, Mr Kerr.

Thank you for those opening remarks. Transparency was mentioned. One theme in our trade inquiry was an ask for more Government advice and support to the profession. Would you welcome that? Is it needed, or do you think that it will grow naturally within the profession as you negotiate in the TCA?

Thank you. That was helpful. I call Mr Brown.

Are there any other sources of data or information that the committee could look at to gauge the scale of the change?