That approach has not been put to us in a state that would appear to comply with state-aid regulations and EU law. As with many other matters, we could consider that further, but there are a range of complexities in that and other propositions that may be put to us. If that is now the position of the UK Government, I do not believe that it would be compliant. I am happy—[
.] I hear the Conservative shout that it is a suggestion. I have said that I will look seriously at any proposition that is put to the Scottish Government to deliver this power and this tax in a competent way. It strikes me that the suggestion as put by Bill Bowman would not be compliant, but I will take all helpful suggestions into account. Equally, I hope that the UK Government will seriously consider the suggestion that I have put to it today.