Seòmar agus comataidhean

I agree absolutely, and I know that Michelle Thomson has been very active in citing several instances in which we feel that the data is not appropriate for some of the legislation. It is not just about the UK Government’s inability to disaggregate the information that we need, but about the Scottish Government’s need for access to that data, in order for us to do our job properly, whether that is in committee or in the chamber.

We also heard concerns regarding non-compliance with the existing tax regime. Those were based on anecdotal evidence rather than anything scientific, so we do not have terribly much information about that aspect. However, it was put to us by many stakeholders that there is anecdotal evidence about such non-compliance, and that is an area of concern to the committee.

Our report welcomes Revenue Scotland’s intended approach to ensure that compliance and enforcement are very much better in the future. It calls on Revenue Scotland to

“work closely with local authorities”

to identify

“quarrying activity”

and how that works.

With regard to part 2 of the bill, the minister mentioned that there have been considerable concerns about the lack of consultation on its provisions. Although I appreciate that the minister has said that the proposals in part 2 followed detailed discussions with Revenue Scotland, those in the industry want much greater consultation on that area.

The lack of consultation so far has given a bit of cause for concern; there is a view that the bill will not be complete unless there is consultation on part 2 and views are taken on board. The committee shares those concerns, and we therefore note in our report that

“This approach does not support effective policy-making”

unless we have that full round of evidence.

I still have a lot to say, but I will finish now, as I have only seven minutes. The committee’s general feeling is that we would like to support the principles of the bill. As yet, however, we do not feel that we have enough information to enable the scrutiny process to be as accurate as it could be.

To ask the Scottish Government what events it has planned to commemorate the 80th anniversary of the Normandy landings on 6 June. (S6O-03426)

I thank the cabinet secretary, and I am sure that we wish all those who participate in the events every success.

The cabinet secretary will know that MSPs recently received information from Historic Royal Palaces on its access fund for schools and how schools can apply for financial assistance for visits. It is a charitable organisation that is working with the Government. Can the cabinet secretary tell us what work is being done between the Scottish Government and charitable organisations to facilitate a greater number of school visits to historical sites such as the D-day Atlantic wall in Sheriffmuir, in my constituency?

To ask the Scottish Government whether it will provide an update on the rural affordable homes for key workers fund. (S6O-03404)

I suppose that having four homes in Orkney is better than zero homes, which is the figure that my colleague Miles Briggs was given when he asked the same question about the £25 million fund six months ago. Does the minister accept that that situation is entirely unacceptable, given the pressure that the rural sector faces when it comes to attracting the workers that it needs? John Swinney highlighted that in his interview in The Courier, which was published this morning. In light of the collapse of the Bute house agreement, will the needs of our rural communities finally become a priority?

Last year, the Scottish Government made a commitment, via the Verity house agreement, that it would introduce multiyear funding for council budgets, and, in November, Shirley-Anne Somerville made that commitment for the voluntary sector. I ask again, when is that going to happen?

To ask the Scottish Government whether it will provide an update on what provision it is making to ensure that all school pupils have access to music tuition. (S6O-03346)

The cabinet secretary is well aware of the fact that there have been significant financial pressures on some local authorities, including those in Mid Scotland and Fife, to ensure that they can maintain the no-fee principle when it comes to pupils accessing free instrumental tuition. Obviously, there have been some staff cutbacks, and charges have been reintroduced for participation in some central music groups and music camps, including those that cater for special needs. Is the Scottish Government prepared to examine a public trust model to assist with the funding of music tuition in order to maintain the commitment that the Parliament made to pupils in 2021?

To ask the Scottish Government whether it will provide an update on its recent consultations with local authorities about community access to the school estate, including sports facilities. (S6O-03317)

That is good to hear, but I am sure that the cabinet secretary is aware that there is considerable strength of feeling among local authorities about the significant cutbacks to budgets that are forcing many local authorities not to provide such facilities, whether they be swimming pools, gym facilities or meeting rooms in schools. Those are significant concerns. What is the Scottish Government doing to engage with local authorities to open up the school estate, especially at times when much-needed facilities are underused?