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As the C and AG sets out in his report, tax revenue in 2021-22 increased significantly compared with what it was the previous year, as we would have expected.
In the report, we say that it represents, as you have said, a relatively small number of individuals compared with the overall 2.5 million Scottish taxpayer population.
The example of the cost of alternative uplift HIE included for comparative purposes (a funitel which runs on a dual cable) appears to have been the most expensive possible and estimates appeared to have been inflated distorting the whole business case. c.