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Yes, sorry—that was the point of confusion. As Transport Scotland and local authorities will both be subject to the duty, it was felt that that was sufficient. I do not know whether Neal Rafferty wants to add any further commentary.

Given the role of Transport Scotland and local authorities as delivery partners, they would, in their work and strategic decision making, have to have regard to the consumer duty. In effect, it avoids duplication.

That is an important question. On the point about enforcement, competence with regard to consumer policies is split—advice and advocacy are devolved, but enforcement is reserved, so we do not have the means to legislate for enforcement around consumer issues.

The question of how individual public bodies interpret and respond to the legislation is important. That is why we have taken an approach that not only focuses on the strategic level but is not overly prescriptive. We recognise that, given the broad and diverse landscape of public bodies, the way in which they will be able to apply, take on board and have regard to the duty will vary depending on the particular functions and duties that they discharge. That is why it is important to provide flexibility for public authorities to “have regard to” the duty in a way that is consistent with their functions and responsibilities.

Reporting will be one of the requirements, but that can be incorporated into the existing reporting that local authorities do—for example, through an annual report. Alongside that, there will be the guidance that is developed by Consumer Scotland. As a non-ministerial office and statutory body, Consumer Scotland has a statutory responsibility to provide coherence and strategic leadership in the consumer landscape in Scotland. Consumer Scotland, which is directly accountable to the Parliament, has an important role to play in that regard.

In recognition of the limitations on what we can do around enforcement, we want to work constructively in a collaborative process, and Consumer Scotland has an important leadership role to play in that respect. Nevertheless, we recognise that the way in which public bodies “have regard to” the duty will vary between bodies, reflecting their specific duties and functions.

Is that with regard to—

Yes.

I am not in a position to give timescales. We will consider any aspects pertaining to housing that are relevant to other public bodies. We will also consider the issue not only from the perspective of the tax—in this case, the LBTT—but more broadly through engagement with housing colleagues. As I said, I am more than happy for Government officials to engage directly with the Scottish Police Authority on the matter.

We are grateful to the committee for reaching out to stakeholders to get further evidence ahead of this session—it has been useful. We note the points that have been raised by the SPA, and we are looking into and carefully considering the matter, but it is not something that we were able to address in the set of amendments in this instrument. As the committee will appreciate, the role that local authorities play in relation to housing is quite distinct and different from that of other public bodies and authorities. However, we are looking at the matter carefully, and I am very happy to engage directly with the SPA on the matter and to update the committee in due course.

I recognise the interest in the matter. Liz Smith and I have had exchanges in the chamber on it, and there is merit in exploring it further.

An annual finance bill would be an undertaking for the Government, but it would also be an undertaking for the Parliament. It would be important for Parliament to be involved in that process and that would mean an important role for the committee. I recognise that the committee has a significant programme of work, but I am happy to engage with it to explore how we can build on the work that was undertaken before the pandemic through the devolved taxes working group. I am keen to look for ways to build on that, but it is important to recognise that, although there is an argument for an annual finance bill, we need to take account of the views of Parliament on how that would be managed.

We are considering this particular SSI as a result of a broad consultation and engagement process. We are also, through the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill, seeking to amend the powers of Revenue Scotland. I appreciate that the committee will consider that legislation later in the spring, and I am sure that we will have the opportunity for further conversations in that space.

We are using legislative opportunities to bring forward reforms, whether that is in primary legislation or, as the case is here, via an SSI. The fundamental point is that there is merit in looking for something that might be more legislatively neat and efficient. However, as I said, it is a matter not just for the Government but also for the Parliament, although I am happy to engage to explore what we can do going forward.

What is in the SSI reflects the work that was undertaken through the call for evidence and consultation, and the provisions in it relate to housing under the Housing (Scotland) Act 1987 and the Housing (Scotland) Act 1988. It represents progress, and I note that it has been welcomed by local government.

However—and this speaks to the point about the discussion of future reforms—this is a process rather than an event, and tax policy will continue to develop more broadly in the work that the Government is committed to doing on the refreshed tax strategy and the medium-term financial strategy, as well as on operational, administrative and technical matters.

I am happy to consider further the points that have been raised by the local authority as part of the on-going work. We always have to give detailed consideration to specific asks as we keep policy under review.

Laura Parker might have something to add.

I note that the majority of claims for repayment of ADS tend to happen within 12 months, which is broadly similar to the equivalent taxes in England and Wales. The matter will work its way through over the forecast period. The figure of £7 million is for the end of the forecast period; in that respect, we will continue to monitor both the revenue and the SFC forecasts.