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I know that we are pushed for time, so I will direct my question to Stuart Mackinnon, who represents both online and bricks-and-mortar businesses.

An online or digital sales tax has been mooted in previous evidence sessions. Are you in favour of that? What level might it be set at? What issues might arise from that?

I will ask the question about digital sales tax that I put to the previous panel. In previous sessions, we have discussed what such a tax might look like if it was introduced, and whether it might level up the playing field between online and bricks-and-mortar sales. What are your views on that? Neil, will you answer first? Given your international remit, what do you see happening elsewhere? What issues might arise?

Siobhan, do you want to say anything?

Thank you, convener. That leads nicely to my question. As Paul Gerrard mentioned, one solution in relation to plugging the gap for any reform in non-domestic rates and levelling up the retail playing field is a digital sales tax.

I think that you mentioned that your online sales have jumped from £4 million to £200 million. I do not know whether you will be able to share any detail on margins and profitability to give an idea of what scope there is in relation to a digital sales tax, but would you like to expand on the prospect of an online sales tax and also touch on some of the problems that might arise in trying to implement it? You talked about click and collect, where there is a crossover, with people buying stuff online but collecting from physical stores.

Phil Prentice has spoken about supporting local, and particularly about moving away from long-term subsidies to create lasting support. What is your view on a Scotland-first procurement policy?

I will start with David Grove, given his role and his knowledge of council budgets. Councils spend about £5 billion a year on various goods and services. I am interested in your views on how that could be used to support local businesses.

As you mentioned the gift card schemes, I should mention my interest in that, as we are participants in those schemes. I am delighted to see them helping local communities.

I ask Jennifer Hunter and Roddy MacDonald whether they want to add anything.

I was thinking not so much about your budget as about your colleagues’ budgets—what you might see in their various pots—and how that could be spent in your field, with joined-up thinking.

I have one very general question and one very specific question. It has been fascinating to hear from you this morning, Professor Sparks. You have clearly been at the centre of this subject for a considerable time and have been in the room with Government for some of that time. You say that there needs to be substantive policy development, but how hopeful are you of seeing that? If it were to happen shortly, how long would it be before we saw any improvements?

Thank you very much.