John Mason is always the voice of reason. I agree that we should work together to find consensus and a majority in Parliament on what local taxation would look like. I am open to that, as I have said repeatedly when Parliament has debated council tax and local taxation. My offer is for all the parties to discuss the matter together to see what alternatives we can find.
There are various workstreams under way, including in the Scottish Land Commission. We can also draw from existing evidence. I commit to being open, balanced and fair in respect of how we take the matter forward. A key element for the Government is that we want whatever tax system we have to be progressive.