To ask the Secretary of State for Scotland, what recent discussions he has had with the Scottish Government on the use of its tax powers.

My ministerial colleagues and I continue to engage with the Scottish Government to discuss a range of issues relating to the implementation of the Scotland Act 2016, and this includes the Scottish Government’s significant new powers to raise revenue, as well as spend it. The UK Government is committed to implementing all sections of the Scotland Act in full, and we continue to work closely with the Scottish Government to ensure a safe and secure transition of remaining tax powers.