To ask the First Minister what the Scottish Government’s response is, regarding any potential impact on its fair work agenda and the night-time economy in Scotland, to the new United Kingdom legal framework that has come into force requiring employers to pass all tips, gratuities and service charges on to workers. (S6F-03439)

We welcome the new legal framework, which will ensure that tipping practices are fair, transparent and for the benefit of hospitality, leisure and service workers, who do a great job, every day, in serving our communities across Scotland. The legislation is a step in the right direction for improving pay and conditions for workers.

The Scottish Government is committed to fair work as a key driver for achieving sustainable and inclusive economic growth and a wellbeing economy. Through our fair work first policy, we are using the Scottish Government’s financial powers to drive fair work practice and enable Scotland to be a fair work nation by 2025. We will continue to work in partnership with business to ensure that the measures enhance those important economic sectors.

I, too, heartily welcome the move. Employers should never seek to profit from tips that are given to hard-working staff.

I note that, under the new legislation, workers will still need to pay tax on their tips. Does the First Minister share my indignation that His Majesty’s Revenue and Customs appears to exempt politicians from paying tax on gifts from donors, despite requiring my constituents to pay tax on gratuities in other sectors? Does he agree that that represents a clear inequity that the Labour Government should amend?

Clare Adamson has made a reasonable point, and she welcomes the legislative changes. However, key aspects of the income tax system, such as the definition of taxable income, continue to be reserved. This Parliament cannot effect change on matters such as tips and taxes on gifts.

Clare Adamson has made a very fair and reasonable point, which I am sure will have been heard by those who take those decisions in the United Kingdom Government. If they are at all interested in fairness, the call that she has made should be acted on. [ Interruption .]

Mr Sarwar.

I am not quite sure why Mr Sarwar is so agitated about this—maybe he has something to be worried about. The fair and substantial point that my friend and colleague Clare Adamson made should be heeded.

I am interested in fairness, which is why I welcome the UK Government’s publication today of the Employment Rights Bill, which will bring about the biggest increase in workers’ rights in a generation—ending fire and rehire, banning exploitative zero-hours contracts and introducing day 1 rights. That is all in the first 100 days of a Labour Government. [ Interruption .]

Let us hear Mr O’Kane.

What about the Scottish Government’s fair work agenda? I and colleagues have written to Government ministers about fair work in the night-time economy and social care, and we have been told that no support is forthcoming to deliver on the promises that this Government made on fair work. When will the Government make good on its fair work promises? In the spirit of new partnership, what work has the Government done with the new Labour Government to ensure the implementation of those workers’ rights, here in Scotland?

The Deputy First Minister has raised and discussed co-operation between the Scottish Government and the United Kingdom Government with the Deputy Prime Minister, Angela Rayner, and I have an opportunity to meet the Prime Minister tomorrow, both individually and as part of the council of the nations and regions. I look forward to that.

We welcome the Employment Rights Bill that has been published, and we will co-operate on its implementation. I am struck by the fact that the general secretary of the Scottish Trades Union Congress has argued for the devolution of employment law to the Scottish Parliament so that we can be insulated from the legislation that has been used by the previous Conservative Government to undermine workers’ and labour rights in Scotland. Of course, I very much agree with the STUC on that point.

Mr O’Kane raised with me the fact that we are at the 100 days moment. It is important that, for completeness, we talk about all the things that have happened in those 100 days. We have had the cut to winter fuel payments for pensioners, which nobody expected to come from a Labour Government, but it has been prepared to protect the rich and punish the poor. What on earth has the Labour Party been up to in its first 100 days in office?