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The point is that the Government states that this will be a hypothecated tax, that is, that all the money that is brought in—whether it will be £30 million remains to be seen—will be recirculated and reused. That is why I did not understand the term “quasi-hypothecation”. In fairness, if it was your colleague who came up with that term, I would be entirely happy for you to write to the committee if you want to give a further explanation. It seems quite clear that it will genuinely be hypothecated. Often, it is not clear, but in this case, it seems to be clear, so is there anything else that you want to add?

You say in your submission that

“Compliant developers today should not be paying for poor practices by the construction industry of yesteryear”,

and you have been very critical about corner cutting in your exchanges with the convener, but my gentle challenge is, given that, why should either the UK Government or Scottish Government pay?

On that point, Mr Henderson, you mention in your submission special purpose vehicles, which there has been quite a discussion about. You say that they are currently a concern. The Government is aware of the potential risks around the use of SPVs, but it would be useful to hear a bit more of your thinking. You only allude to it in your submission.

Why is that the case? I am entirely happy for you to refer to either of your officials on that. I know that I have asked the question before.

We focus on what we measure and, by continuing not to measure or collect the data, we end up with a skewed picture. I read the update the other day, and I got quite excited when I saw a bit about a case study on women, but then it drifted off into some other irrelevant stuff. It looked as though it was a bit of a sop: a case of saying, “We had better stick something in here”, rather than a systemic approach.

In fairness, I concede that that is the case in relation to not only data about women but disaggregated data in general, and there could be other areas in which it could be vital. We have had a conversation about the different enterprise agencies, and we know that having the data in different areas gives different insights, which are so important. It is a general frustration. We know, for example, that the measure for the gender pay gap excludes part-time workers, yet the vast majority of them are likely to be women. It is also about income tax receipts, income inequality, entrepreneurial early-stage activity and three-year survival rates. I want to know how those are for women. So, why not have that data?

I understand that clearly. The work that Ana Stewart is doing is fantastic.

That takes us back to a point that the Deputy First Minister made about where you get insights. Women’s Enterprise Scotland commissioned some work, which I think the Scottish Government was behind, that studied female business leaders experiencing burnout. A key finding was about the lack of access to capital for women entrepreneurs over a long period of time. That survey started being about one thing but gave a critical insight into something that we know is an issue. We always need to have that lens because we cannot afford to let so many of our population not contribute to our economy when we have such a compelling mission as set out in the NSET.

I am. You are obviously going to proffer the positives, but we have to be just as interested in the areas in which we are utterly blindsided. I want to be able to challenge you on those areas and understand why we are still in that position.

I know that we have discussed this before, and I am not trying to create an industry around data gathering. I know how complex and time consuming that is, including the checking of it; I understand that. I totally accept what you are saying about Techscaler; the evidence is apparent to me, and I can see that you have been behind that, Deputy First Minister. However, in so many other areas, it is almost as though it does not occur to the Government that we might want to be able to slice and dice the data to proffer different perspectives, which is utterly fundamental.

I care so passionately about that not just because of inequalities. It is actually about economic contribution, which I suspect is why you care so passionately about it, too. In the face of chronic labour shortages, we cannot afford to be complacent.

I will return to a theme that I suspect will not surprise you: the representation of women. I know that that is important to you, too, Deputy First Minister. In your update yesterday, we heard ample evidence of that in some of the stats that you mentioned about the Techscaler programme and the work that you have done with Ana Stewart.

In readiness for this meeting, I revisited information about the national strategy for economic transformation—NSET—which retriggered my frustration that I have found it impossible to find disaggregated data that shows exactly what the position is for a whole variety of measures, specifically for women. I wonder why we are still at that stage, because the record will show that I have asked that question not just of you but of other people. Why it is so difficult?

I will try not to ask too many questions, because it has been a long session for you, cabinet secretary. First, I want to check what your approach is to the involvement of other political parties in the forthcoming budget. What approaches—if any—have you had thus far to try to influence your thinking?

I move to my next wee point. You know that, in relation to last year’s budget, I was quite critical about any plans to use ScotWind funding for other types of spend.

I know that you cannot give spoilers about the budget, but I seek some reassurance that ScotWind funding can continue to be used for the purpose for which it was originally set out—that is, to support growth in a very important sector. Will you give us a steer on that?

That is what I have seen them doing. The Royal Scottish National Orchestra in particular has been very successful with its music for films and so on. It has really started to differentiate itself.