Yours sincerely, SHONA ROBISON Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016. See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot Annex A – External stakeholder list • Addleshaw Goddard • Low Incomes Tax Reform Group (LITRG) • Abrdn plc • Lloyds • Association of Chartered Certified Accountants (ACCA) • Oxfam Scotland • Association of Tax Technicians • PA Consulting (ATT) • Pinsent Masons • Barclays • Poverty and Inequality Commission • Baillie Gifford • Pricewaterhouse Cooper (PwC) • BDO • Prosper • Brodies LLP • Reform Scotland • Burness Paull • Resolution Foundation • Citi • Revenue Scotland • Chartered Institute of Payroll • Royal Bank of Scotland Professionals • RSM UK • Chartered Institute of Taxation • Schroders (CIOT) • Shepperd and Wedderburn • Child Poverty Action Group (CPAG) • Scotland Food and Drink (SFD) • CIPFA Local Government Directors • Scottish Financial Enterprise (SFE) of Finance • Scottish Fiscal Commission • Confederation of British Industry • Scottish Land and Estates Scotland (CBI) • Scottish Property Federation • Convention of Scottish Local • Scottish Retail Consortium (SRC) Authorities (COSLA) • Scottish Tourism Alliance (STA) • David Hume Institute • Scottish Trades Union Congress • Deloitte (STUC) • Enable • Scottish Women’s Budget Group • Equality and Human Rights Budget • SLAED Executive committee Advisory Group • Scottish Government Tax Advisory • EY (Ernst and Young) Group • Federation of Small Business (FSB) • UK Hospitality • Fraser of Allander Institute • University of Edinburgh Business • Glasgow Disability Alliance School • Health and Social Care Alliance • University of Dundee Scotland • University of Stirling • Institute for Government • Walter Scott & Partners • Institute for Public Policy Reform (IPPR) • Institute of Chartered Accountants of Scotland (ICAS) • Institute of Directors Scotland (IoD) • Institute of Public Policy Reform (IPPR) • JP Morgan • KPMG • Law Society Scotland (LSS) Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016.