Thank you, Presiding Officer. To elaborate on my first answer, the Audit Scotland report was complimentary about what has been achieved so far in very challenging circumstances, including the pandemic.

Parliament should be mindful that, during the pandemic, both the Scottish Government and the UK Government had to reprioritise resources and delay some of what we were doing. The delivery of devolved social security is a joint programme with the UK Government—with the Department for Work and Pensions, Her Majesty’s Revenue and Customs and the Scotland Office. When it comes to what we do next and what we still have to deliver, engagement between the two Governments is very important to doing that successfully and we are committed to working constructively with the UK Government as we do that and as we undertake case transfer.

The fact that we have delivered 12 benefits—seven of which are new—is remarkable progress, as is acknowledged in the Audit Scotland report. We have introduced benefits that were not in the programme when the Scottish Parliament passed the Social Security (Scotland) Act 2018, so progress has been significant, and I look forward to the debate on this tomorrow.