To ask the Scottish Executive, with regard to the introduction of the aggregates tax in April 2002, whether the cost of any new computer software development to administer the tax correctly will be defrayed by the Executive or Scottish Enterprise and Highlands and Islands Enterprise and what consultation it has undertaken with quarry operators in order to arrive at a position on this matter as regards (a) any costs of such software and (b) whether there is sufficient time prior to its introduction for quarriers to develop any software required.