I have only just started.

The income tax freeze does not detract from the fact that Scotland is still the highest-taxed part of the UK. The Scottish higher rate threshold might have been maintained at £43,662, but that figure is still significantly lower than the UK’s higher rate threshold of £50,270.

Those in Scotland who earn more than £27,850 will pay more in income tax in the year ahead than if they lived elsewhere in the UK, which means that hundreds of thousands of workers in Scotland who do the same job and earn the same wage have less money to spend than their counterparts in England, Wales and Northern Ireland.

I will repeat what I have said—that those in Scotland who earn more than £27,850 will pay more in income tax in the year ahead than if they lived elsewhere in the UK.

The SNP says that its tax system is the fairest in the UK. Our teachers, nurses, and police officers might take a different view. We want Scotland to be a competitive place in which to live, work and do business, especially as we begin to emerge from the pandemic and focus on economic growth. Divergence in the tax regime cannot become a deterrent.

We know, for example, that the UK Government has had to compensate more than 14,000 armed forces personnel posted or based in Scotland, otherwise they would have taken an effective pay cut. I know from my own experience in human resources and industry that organisations will be reluctant to inflict a less favourable tax regime on their staff. That is more important than the other things that have been mentioned.

The reality is that more tax powers and higher tax rates are bringing Holyrood lower revenues. That is the view of the Scottish Fiscal Commission, and it is one that we must take seriously.

Yesterday, the First Minister pointed to further evidence that the threat from Covid-19 is receding. As we emerge from the pandemic, we must address the reasons why Scotland is lagging behind almost all other areas of the UK in key indicators of economic performance, as the Finance and Public Administration Committee highlighted in its budget scrutiny report.

Low growth in Scottish earnings and productivity, boosting labour force participation for young people, and providing adequate skills and training to meet the challenges and opportunities of the future are all issues that must consume our time and energy as policy makers during the current parliamentary term.

Yesterday, I was in Stonehaven, where around 13,000 people were without power. The main feedback from those affected was that they found it almost impossible to access up-to-date information. Recommendation 5 of the storm Arwen review emphasises that

“opportunities for coordination and communication”

should be

“maintained”

where responders

“and those in need of assistance, are without power or telecoms.”

What is the Scottish Government doing to take that forward?

So, will the split be 50:50 or 70:30?

I, too, welcome this CPG, but I have a question about the rural areas versus cities issue. I realise that you cannot focus on everything, but a lot of people in rural areas have issues, too. For example, they might not have a car or buses might be infrequent. You could, of course, just focus on cities. Are we talking about a 70:30 or 50:50 split, or is the focus 100 per cent on cities?

I am delighted to speak in this debate and I pay tribute to Jackie Dunbar for bringing to our attention the work of the Asthma and Allergy Foundation.

Asthma is one of the most prevalent health conditions in Aberdeenshire. It is also the most common lung condition in children, affecting around one in 11 children across the UK. Indeed, as members have stated, 72,000 of those children live in Scotland. However, although asthma is a widespread condition, its symptoms are not always seen or understood by others. Difficulties with breathing, wheezing, coughing and tightness and pain in the chest are all commonly experienced by people with asthma, and when such symptoms escalate, it can be very frightening.

Fortunately, asthma can be managed effectively through the right treatment plan, but nevertheless a diagnosis is worrying for sufferers and their families. That is why the my life is my breath project is so important. It has helped children with asthma manage their condition better, from giving them an understanding of what triggers symptoms to showing them how and when to use their inhalers. They might sound like small interventions, but the right inhaler technique is crucial for the medication to work effectively. The project has also helped to empower children, parents and teachers through targeted education so that they can better support their peers who have asthma symptoms.

Too few people are aware of how suddenly an asthma attack can come on and how life threatening it can be, but the fact is that someone in the UK has an asthma attack every 10 seconds. When a child has an asthma attack, it is not just their breathing that is affected. Young children might report a stomach ache, be unusually quiet, look pale or not be able to complete sentences. Knowing how to respond in such a situation can save lives. Indeed, 90 per cent of deaths from asthma are preventable.

Of course, the Covid-19 pandemic has brought respiratory illnesses into sharp focus, and I thank organisations such as Asthma UK for providing information and support to people with asthma during the coronavirus outbreak. The reality for some children and young people with asthma is that having to wear a mask for a prolonged period of time, such as at school, as a result of the pandemic can be difficult, and asthma sufferers can experience anxiety and panic attacks from face coverings as they can amplify the feeling of not being able to access air. Removing masks in classrooms can therefore impact positively on the mental health of children who might already be feeling anxious about wearing them. With the threat posed by Covid-19 receding, I agree with Professor Devi Sridhar, who argued last week that children should be at the centre of a return to normality and the first to have measures such as masks in schools eased.

Finally, as general practitioner surgeries resume work that was deferred by the pandemic, I urge patients who are due an asthma annual review to accept the invitation, even if they feel that their condition is under control. This respiratory condition can be worrying for people of any age, but the work of the Asthma and Allergy Foundation has demonstrated how beneficial patient-centred education can be and, for that, I sincerely commend its staff and volunteers.

The live music, night-time economy and hospitality sectors in the north-east continue to suffer as a result of the vaccination passport scheme. The Night Time Industries Association has highlighted losses of up to 30 per cent in trade. When will the Scottish Government heed the calls of business owners and scrap that punitive scheme?

As part of its approach to the refreshed energy strategy, will the Scottish Government consult a wide range of stakeholders to assess its position on nuclear as part of Scotland’s future energy mix?

To ask the Scottish Government whether it will provide an update on when its refreshed energy strategy will be published. (S6O-00600)

Does the member agree that there is an issue with HGV drivers not just in Scotland and the UK, but across Europe as a whole?