Since we took the decision last year to extend the deadline to December 2026, we have experienced delays which we have been unable to mitigate fully: • we had to reallocate resources away from immediate choice projects at a critical time to revise some of the calculators used for business as usual to take account of the new factors announced earlier this year by HM Treasury following its announcement of the new Superannuation Contributions Adjusted for Past Experience (SCAPE) discount rate to be used in valuing public service pension schemes and setting new employer contribution rates, and • it took longer than we anticipated to implement the decision by Scottish Ministers to write off ill-health overpayments to retired police members and to address the issues that subsequently emerged relating to injury payments.