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Although ultimately the legislation around flexible working is reserved, the Scottish Government is accountable for its own employment practices, and the wider public sector in Scotland should be accountable for its own practices, as well.
With devolution, power is transferred, and we are able to exercise that power and that responsibility according to our judgments, our accountability to the Parliament and our accountability to the electorate of Scotland.
That tallies with evidence given by the Chartered Institute of Taxation and by chartered accountants in England and Wales to the Treasury Select Committee yesterday.
Instead, the planning that is taking place needs to take account of the things that we believe might happen and we must ensure that any impact is as beneficial as possible.