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However, it is clear that Chardon LL maize produces no cost benefit. There is no viable option to increase productivity by the use of that variety in Scotland.
I will no doubt be writing to you in detail to answer that question and the others in your letter.The landfill tax gives those who produce waste an incentive to produce less waste.
The value of the gains was based on research that the Improvement Service commissioned. That research produced the estimate of efficiency gains of £83 million in 21 councils that took part in the research work.
I have no professional difficulty with how one would produce such a thing, but the question whether one does so is clearly political, not professional.
You do not have to take our word for that; the Public Accounts Committee at Westminster has produced many reports on the matter. There is scope to make additional profits and it is not difficult to do so.
Enable's point is not so much about the health board's implementation of the policy, but about the fact that the Executive has not produced a clear action plan with targets and timetables.