It will be very brief. I thank you, convener, and the committee for allowing me to come and speak to you today.
The bill is an important stepping-stone on the way to implementing the recommendations of the Barclay review, which we have progressed as quickly as possible. The bill’s purpose is to establish a legislative framework to enable a number of those recommendations to be implemented. We are also making good progress on the other recommendations that have not required primary legislation.
With, I understand, more than 360 written submissions and six oral evidence sessions, plus a number of committee visits, committee members have, I am sure, been given much food for thought, so I look forward to the discussion later.
Before taking questions, I want to touch on what I believe to be the most critical aspect of the bill—the proposed changes to the appeals system. We are not the only ones who believe that it needs reform. We have looked at other places, including south of the border, where there have been significant difficulties that have resulted in few appeals being able to progress through the system, which has informed our consideration. We have learned from that in making every effort to get our reforms right.
Quite simply, convener, I believe that if we do not get reform of the appeals system right, that will negate the benefits of every other aspect of the proposed NDR changes. I appreciate that the appeals system is a complex area to reform and that there are no easy solutions, as the rating experts on the Barclay implementation appeals sub-group have discovered during their deliberations. I look forward to receiving soon their report containing recommendations on potential changes to the appeals system, which I will reflect on carefully. I am happy to arrange for a copy of that report to be sent to the committee.
Finally, my letter of 3 September to the convener outlined my proposed approach to consulting on illustrative appeal regulations, which I hope members found useful and helpful. I am happy to contribute to the debate by answering any questions that the committee deems are important.