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What you can draw from that is that up until at least March 2022, any behavioural response to Scotland’s tax changes was not big enough to offset those other broader changes.
That is at the discretion or behest of the First Minister of the day. In March, I wrote to the First Minister at the time, Humza Yousaf, to suggest that the issue might be looked at.
Following up on that point about every two years, when will the first one come back? The review will be in March 2024. We will need to speak to clerks about where that goes to, but presumably it will go to the committee to review.
I could not have said to Scottish businesses that we did not know when the deposit level would be set but that they still needed to get the scheme going in August 2023 or even March 2024. Businesses simply cannot operate under those conditions.
For example, in work that was published in March, the Office for National Statistics defined a green job as “Employment in an activity that contributes to protecting or restoring the environment, including those that mitigate or adapt to climate change.”
In our new season, which we have just announced last week, in March or April 2024 we will have young string players playing alongside the orchestra on stage in the Usher hall and the City halls.
For example, a saving in education operates on a school year, from August to June rather than from April to March. It is often difficult for education to make a saving starting from 1 April, so you will get roughly two thirds of the saving in-year.
The Animals and Wildlife (Penalties, Protections and Powers) (Scotland) Act 2020, some parts of which came into force on 1 March 2021 and which amends the Wildlife and Countryside Act 1981, is, quite simply, flawed.
One of our colleagues Stephen Kerr said: “It is 20 years since ... devolution ... and ... the BBC has not ... caught up with that”.—Official Report, 3 March 2022; c 107. Stephen Kerr was previously an MP, as you will know.