We are aware that some in industry have been raising concerns on this specific point; this is one factor we are considering as we examine opportunities to streamline the way in which retailers discharge this obligation, as set out in the answer to S6W-12236 on 1 December 2022. All answers to written Parliamentary Questions are available on the Parliament's website, the search facility for which can be found at https://www.parliament.scot/chamber-and-committees/written-questions-and-answers S6W-12239