I will give two brief answers to that.
The first is that we are already working with local government to consider financial flexibilities and we will continue to do that. Most of the asks are about reserved legislation, but we are working closely with COSLA and I speak to Gail Macgregor regularly on what those flexibilities would be.
Secondly, the UK Government announced last week that there would be a further £500 million of funding and a scheme to reimburse lost income. We are working with COSLA and we are pressing the UK Government to provide further detail urgently on how the fiscal flexibilities can be applied for local authorities in Scotland. As yet, we do not have full certainty and transparency on how that will work.