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Scottish Rate Resolution

Part of the debate – in the Scottish Parliament on 4th March 2020.

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Photo of Ben Macpherson Ben Macpherson Scottish National Party

With respect, I will make it clear that the SPICe report does not include behavioural change, which is interesting given that that has been a topic that Mr Fraser has covered in his closing speech. That caveat is important because our analysis shows that, when behavioural change is taken into account, the figure is close to £460 million, not £46 million.