In relation to the Scottish National Party’s new deal for business, ministers promised “Meaningful communication”, “Evidence-based decision making” and “no surprises” to the business community. Why is it that, nearly a year on, retailers are saying that they have been left in the dark when it comes to the possibility of this surtax? There has been no cost benefit analysis and no business and regulatory impact assessment. Does the cabinet secretary recognise that, if the proposal were to go ahead, we would have the highest business rates in the United Kingdom, with the resulting burdens that that would place on costs and shop prices?