S5W-03689 Liam Kerr: To ask the Scottish Government, further to the answers to questions S5O-00104 and S5O-00193 by Jamie Hepburn on 7 September (Official Report, c. 15) and 28 September 2016 respectively, whether the independent analysis of the responses to its consultation of the Apprenticeship Levy has been completed and, if not, by what date it expects this to be finalised; whether it will publish the findings of the analysis, and when it would then publish guidance on implementing the levy.