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We have engaged in pay negotiations through the STAC process, which has been in place since 2005. In May, the clear majority of unions on STAC, which represent a clear majority of NHS staff, reported that they—Inaudible.
Rights of review and appeal exist for the taxpayer in respect of the latter. Credits may follow from reviews or appeals finding in favour of the taxpayer or by Revenue Scotland agreeing a repayment claim, or they may arise from an amendment of a tax return.
It is not something that is done lightly—I want to put that on record—but we are talking about situations in which there may be a serious threat to public safety, so difficult decisions may have to be made.