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This provision would remove the requirement to make a tax return during periods of low activity.
During evidence, Revenue Scotland indicated that it is actively looking at potential compliance risks and is “helping the Scottish Government to decide what the rules should look like”.
Caithness and North Sutherland is a region with decades of pipeline activity, but because of net zero we are competing over skills and there is a worry that this will get worse.
However, I will say categorically that, in order to offset those costs, there has been a reduction in activity and choice across the board in Scotland, and class sizes are getting bigger.
However, if people do not have the skills to understand what those sites are saying—or even to get online and get to them—they will have limited impact.