What recent discussions he has had with Ministers of the Scottish Government on property taxes in Scotland.

As part of the Scotland Act 2012 implementation process, UK Government Ministers have been in contact with Scottish Government Ministers to discuss devolved taxes, including property taxes, since the beginning of this year.

May I encourage the Secretary of State to be a little more forthcoming and share with the House his view on whether Revenue Scotland is ready for the transfer of property taxes in April?

The right hon. Lady will understand my hesitation when I say that we have to take the Scottish Government at their word. They assure us that they are ready and we have done everything within our power to assist them. If it should transpire that there are further difficulties that have not yet been foreseen or disclosed, we will do everything that we can to ensure that the system operates.

Does the Secretary of State see the SNP Government’s U-turn on the land and buildings transaction tax as a cause for concern or the sincerest form of flattery—#TartanTories?

I think that is quite remarkable. The whole point of devolution is to allow the Scottish Government to do things differently. We devolved stamp duty land tax under the 2012 Act. They came forward with something that was different until this Government introduced a new system, when before we knew it they had changed to follow what was happening in the rest of the United Kingdom.

Gordon Henderson—not here.