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The changes in tax will benefit them by a couple of hundred pounds at best. The chief executive who is on £180,000 a year will get significantly more benefit from the tax changes.
We must start from a position where woodland can deliver, and we have to judge how best to match the objectives with the types of trees that we grow and the types of forests that we develop.
It was not designed to think about the nature of the learning that takes place or about how the SQA can best provide qualifications that reflect the learning.
We must embrace and support it so that older people can enjoy a dignified later life and ensure that Scotland is the best place in the world in which to grow older.