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Would any of us start from this position? I do not think so. Clearly, we operate within the broader UK fiscal framework. I cannot give you a prescription for a revised approach for the whole UK. The situation presents significant challenges. I think that an approach by the UK Government that was more cognisant of the impact on the devolved Administrations and their significant responsibilities would be in everyone’s interests. That is not a political point—it is a technical point about how we do things, which I think could be improved.

Clearly, the situation creates challenges. We are getting towards the end of the year and are anticipating negative capital consequentials. What should we do when we are anticipating negative capital consequentials and have a requirement to balance the budget? Let us remember that we cannot spend a penny over budget and that we have very limited capacity to carry forward budget—barely more than 1 per cent—through the Scotland reserve. I have characterised the situation previously as trying to land a jumbo jet on a postage stamp. There are challenges.

There are various ways in which that could be improved—I am sure that the committee will have various views on this—but ultimately, the case more broadly is that every aspect of the public finances in Scotland is driven by decisions of the UK Government. The process, which does not get as much attention, and which we are considering this morning, also creates challenges.

Ultimately, there is asymmetry in respect of information that the UK Government has and information that we get. We have to make decisions based on assessment of risk and we have to take a cautious prudential approach and ensure that the budget balances at the end of the year. That creates challenges. I do not think that it is inevitable that we should have challenges because of processes related to devolution within the UK. Those things could be addressed, and the matter is worthy of consideration. Certainly, if the committee has particular views on it and wants to engage either with us or the UK Government, I would be very interested to have such discussions.

I cannot give you a specific analysis of the time value of those resources compared with what it was 12, 18 or 24 months ago. There will be broader statistical analysis of the overall impact of inflation within the construction sector and its impact on capital projects. I am happy to source that and provide it to you.

It just reflects the particular circumstances that attend these particular projects. As I have said, the commitments are there, but—and I touched on this earlier with regard to capital—different aspects and factors can have a bearing on the actual timeline for delivering capital projects. I think that such elements—indeed, we touched on the same thing with regard to business cases—are reflected in some of the decisions taken in that particular portfolio.

On the specific interaction between the lower rate and the quantity of fly-tipping that we have seen, I do not have any direct data analysis that can show any correlation at this point, but I am happy to—

I cannot speak to what particular factors are influencing that behaviour, so I cannot isolate the extent to which the relevant tax rate impacts that behaviour. The Scottish Environment Protection Agency works with a range of partners to address the issue, which sits in the broader environmental and circular economy policy areas.

If the committee has a particular interest in relation to any analysis that has been undertaken on the interaction between the higher rate and the propensity for fly-tipping in particular areas, I am happy to take that away to find out if there is any further information that we can provide. I note that the rate that we have set is on par with the rate that is set in the rest of the UK.

Do you want to come in, Robert?

You raise a broader suite of questions about enforcement and the role that other partners play in that. The administration and enforcement of tax collection is a matter for Revenue Scotland, which operates independently as the relevant tax authority.

On your questions about the interaction of tax policy with specific behaviours, I am happy to take that away to establish what, if any, analysis has been undertaken on that, and I will ensure that the committee is furnished with any relevant information that we hold.

As I touched on in my opening remarks, no part of the public sector has been immune to the significant pressures arising from inflation, the general cost of living crisis and the conditions that have been impacting every aspect of society. The additional funding for health is to support the in-year position—within this financial year—and to support our health services to address those pressures. For example, it includes elements around public sector pay, as I touched on in my earlier remarks.

Of course. The net position, when looked at it in the round, is less than that. We are cognisant of the need for long-term sustainability, so we monitor the position on social security spend very carefully. I am conscious that we have provided some more up-to-date information, which we brought to bear in our understanding of the current position. Is that something that you are able to comment on, Scott Mackay?

I will see whether we can bring up the details. If we cannot, we will follow up.

Given the various factors that can impact on capital projects, including some that are geopolitical, as we have touched on, I would not be in a position to say where things will be a year, two years or five years from now. I would defer to the broad suite of independent forecasts and assumptions that are freely and publicly available on these matters.