Murdo Fraser indicates that a scenario might arise in which a decision on rates and bands needs to be taken quickly. Surely even in a situation that is perceived as urgent such a decision could not be made in the absence of evidence or of an analysis of the factors that are set out in the Green amendments. If the information on which to base a decision is available, surely it can be published.
Is the cabinet secretary any more able than he was at stage 2 to tell us why on earth he already feels able to adopt a policy on how he wants to use the tax—on halving it and then scrapping it? How can he adopt that policy before he has conducted any of the economic analyses that he now intends to commission?
The cabinet secretary is being very clear that, way in advance of having the information or the assessments that he said he wants to commission, he remains committed to the policy of halving and ultimately scrapping this revenue source. What is the Scottish National Party’s view on how the gap should be filled? Should it come from increasing other taxes, which we could do now, or from...
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