That the Parliament notes the recent request from Offshore Energies UK (OEUK) operator members calling on the UK Government to replace the existing Energy Profits Levy with a permanent windfall tax; understands that the mechanism in question, the Oil and Gas Price Mechanism (OGPM) is the UK Government’s own mechanism, which was designed in consultation with the energy industry as a means of levying a windfall tax only in times of a genuine windfall, while providing a fair and predictable fiscal framework at all other times; agrees with the industry that this would allow projects that are not feasible under the current tax regime to become competitive, thus saving jobs and investment in Scotland's world-class energy industry, and calls on the UK Government to finally start listening to the industry and follow this path before it is too late, and therefore ensure that taxpayers are protected, investment is encouraged and energy security is enhanced.