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A
B
Thank
you
for
saying
after
the
cabinet
Secretary's
about
to
give
a
statement
on
any
of
the
parts
attacked.
However,
the
details
of
the
statement
are
revealed
extensively
in
BBC
online
and
were
discussed
by
Glen,
Campbell
and
good
morning.
Scotland
this
morning.
In
addition
to
the
implications
of
the
statement
are
reported
in
The
Scotsman
online
and
it's
clear
from
The
Scotsman
Transport
correspondent,
alpha
Thorne's
Twitter
feed
is
been
in
discussion
with
Scottish
government
officials
about
the
implications
of
the
statement.
B
I
therefore
submit
presiding
officer
that
Parliament
has
been
disrespected
in
this
regard,
that
the
point
of
a
parliamentary
statement
is
to
inform
MSPs
in
the
public
first
and
foremost
nor
the
media.
They
are
far
with
us
that
you
investigate
the
parliamentary
rules
have
been
broken
by
mr.
Mackay
and
what
action
can
be
taken.
A
I
thank
mr.
Kelly
first
point
of
order
and
for
notifying
me
in
advance,
as
members
will
be
aware.
I
do
take
this
matter
very
seriously
indeed,
and
I
recently
revised
the
good
practice
guidance
on
announcements
to
make
it
clear
that
government
announcements
should
be
made
to
the
Parliament
in
the
first
instance
and
I
know
that
there
has
been
speculation
on
the
contents
of
their
statements
in
advance
and
I
would
draw
the
cabinet
secretary
to
the
guidance,
show
the
cabinet
Secretary's
attention
to
the
guidance.
C
Officer
this
government
has
made
a
strong
case
over
many
years
for
pebbles
over
Earth
passenger
taxation
to
be
devolved
to
the
Scottish
government,
with
rhetoric
lead
him
to
reduce
the
burden
of
the
earth
passenger
taxation
by
50%
and
to
abolish
the
tax
altogether
when
resources
permit,
that
commitment
will
both
help
to
boost
international
connectivity
and
generate
sustainable
growth.
Priorities
are
even
more
pressing
as
a
result
of
the
EU
referendum
in
2014.
C
This
mass
Commission
recommended
devolution
of
powers
over
a
person
to
duty
to
the
Scottish
Parliament
the
Scotland
Act
2016
made
provision
for
that
devolution
and
following
extensive
engagement
at
West
stakeholders,
we
introduced
the
departure
tax
bill
to
Parliament
and
the
actually
gained
Royal
Assent
in
July,
and
the
terms
agreed
between
the
Scottish
and
UK
government's
in
the
festival
framework,
a
PD
is
due
to
be
fully
devolved
in
April,
2018
and
Revenue.
Scotland
has
worked
well
in
hand
to
began
collection
if
the
UK
government
were
handing
over
the
tax
and
a
third
state.
C
The
Highlands
Malins
exemption
has
applied
under
a
PD
since
2001
is
a
feature
of
the
earth
passenger
duty
and
should
be
a
feature
of
the
other
party
attacked
supporting
not
just
residents,
but
also
businesses
and
tourism
in
the
area.
As
members
will
know,
this
government
and
this
Parliament
cannot
act
in
a
way
which
is
contrary
to
EU
law
and
after
very
careful
duration.
C
We
have
concluded
that,
in
order
for
the
Highlands
and
Islands
exemption
to
be
compliant
with
EU
law
and
state
regulations,
it
must
now
be
notified
for
approval
to
the
EU
Commission
as
member
state.
Only
the
UK
government
can
do
this.
This
is
not
a
technical
argument.
Aviation
is
critical
to
the
Highlands
and
Islands
region,
helping
to
support
a
diverse
range
of
businesses
and
also
enabling
residents
from
the
more
remote
regions
to
access
essential
services
that
cannot
be
provided
in
their
areas
and
without
it.
C
That
is
real
risk
that
the
Highlands
and
Islands
will
suffer
economic
detriment.
Since
informing
Parliament
of
this
possession
in
April
have
had
a
series
of
discussions
and
exchanges
of
correspondence
with
UK
Treasury
ministers,
most
recently
with
the
financial
secretary
to
the
Treasury
on
the
25th
of
September
and
wrote
the
conversations
in
correspondence
that
I
have
been
clear
that,
whilst
we
remain
committed
to
working
with
them
to
secure
an
acceptable
resolution,
it
is
for
the
UK
government
to
resolve
this
issue.
As
the
EU
member
state,
it
is
only
the
UK
that
can
take
forward
any
notification.
C
The
response,
thus
far
from
the
UK
government
has
been
disappointing.
The
financial
secretary
to
the
Treasury
made
clear
in
July
that
they
have
serious
concerns
over
making
an
approach
to
the
Commission
in
correspondence.
He
stated
that
before
they
will
agree
to
do
so,
the
Scottish
government
would
need
to
accept
full
liability
for
all
risks,
including
the
potential
for
knock-on
effects
in
the
Highlands
and
Islands
business
as
well
explain
lose.
Rest
would
include
liability
for
the
historic
cooperation
of
the
tax,
excepting
the
financial
consequences
back
to
2001.
C
If
the
Commission
does
not
approve
the
exemption
and
the
cost
of
avoiding
detriment
on
the
highlands
in
Ireland
during
the
length
of
time
that
notification
would
take
in
transferring
responsibility
for
the
tax
and
clear
that
the
obligation
was
in
a
UK
government
to
ensure
it
could
be
operated
fully.
The
conditions
the
UK
government
have
sought
to
impose
are
clearly
not
acceptable.
Having
got
us
into
this
mess,
it
is
patently
unfair
that
the
UK
government
is
only
willing
to
fix
it
if
the
Scottish
government
agrees
to
pay
the
course
of
any
mistakes
made.
C
So
let
me
be
clear:
this
government
will
not
put
at
risk
the
economy
of
the
Highlands
and
Islands,
and
it's
not
for
this
government
to
be
at
the
cost
of
the
actions
the
UK
have
taken
if
they
are
found
to
be
not
compliant.
This
government
therefore
finds
ourselves
placed
in
a
deeply
unsatisfactory
position.
We
could
choose
not
to
introduce
the
exemptions
for
the
Hyland's
nylons
flight.
This
would
ensure
the
ADT
remains
within
stay
a
drills
and
avoid
the
need
for
notification,
but
we'd
bring
an
unacceptable
cost
to
the
fragile
economies
of
the
highlands
and
islands.
C
All
we
could
seek
an
alternative
approach
that
would
deliver
the
same
outcome
as
the
exemption.
I
and
my
officials
have
left
no
stone
unturned
and
investigating
ways
to
deliver
the
same,
or
indeed,
better,
outcomes
for
the
Highlands
and
Islands.
Without
a
notification
process,
well-stirred
our
solutions
within
state
that
would
support
the
residents
of
islands
and
sparsely
populated
areas.
We
have
no
legal,
a
viable
exemption
that
would
support
businesses
and
tourists
and
provide
the
good
connectivity
that
is
vital
to
the
city
of
enzoanis.
C
On
the
same
terms
as
is
currently
available,
the
UK
government
has
also
suggested
they
would
consider
alternatives.
However
they've,
yet
to
present
any
options,
we
have
not
already
considered
all
that
meet
the
requirements
of
the
Highlands
and
Islands
and
will
not
also
require
a
notification
to
the
Commission.
The
only
option
the
Scottish
Government
has
identified
that
does
not
require
a
notification
to
the
Commission
and
it
could
be
in
place
for
April
2018.
C
C
Whilst,
under
the
terms
of
the
fiscal
framework,
this
government
would
of
course
be
on
the
cost
of
any
policy
changes
as
Parliament
makes
such
as
reducing
rates
to
deliver
economic
growth.
It
should
not
cost
this
government
financially
simply
to
deliver
the
tab
as
it
currently
is.
That
is
the
principle
of
no
detriment
set
out
by
the
Smith
Commission
and
which
underpins
the
fiscal
framework
that
accompanies
the
devolution
of
palos.
C
That
principle
is
central
to
the
operation
of
the
Block
Grant
adjustment.
However,
the
Block
Grant
adjustment
mechanism
for
EDT
does
not
take
account
of
the
potential
flaw
in
the
Highlands
and
Islands
exemption.
The
Block
Grant
adjustment
will
currently
see
Scotland's
Block
Grant
reduced
by
among
forecasts
on
the
delivery
of
the
tax,
as
it
currently
operates,
and
as
a
result
of
the
possession
we've
now
been
placed
in
I
have
not
yet
been
able
to
say
it.
The
exemptions
released
in
Leeds
I
propose
for
EDT
in
the
coming
year.
C
The
UK
government
has
suggested
that,
rather
than
go
ahead
with
notification
or
face
removing
the
exemption
that
we
could
defer
implementation
of
the
tax
for
an
unspecified
time
period,
a
change
to
the
timetable
is
certainly
feasible.
The
UK
government
must
sweat
off
the
tax
before
EDT
can
be
introduced
in
Scotland
and
may
be
unavoidable
if
a
solution
is
not
found.
C
However,
this
is
not
our
preference,
therefore
Retton
to
the
UK
government
again
today
to
set
out
my
possession
I
remain
supportive
of
notifying
the
Commission,
but
not
of
the
Scottish
government,
taking
on
the
rest
for
the
UK
government's
operation
of
the
policy
and
I'm
very
aware
that
the
European
Commission
will
need
time
to
consider
any
case
made.
So
it's
already
unlikely
that
we
could
get
a
decision
from
the
Commission
and
time
for
ADT
to
begin
in
April
2018.
C
Instead,
I've
suggested
that
the
UK
government
agrees
to
amend
the
Block
Grant
adjustment
to
enable
the
Scottish
government
to
deliver
support
for
the
Highlands
and
Islands
in
a
way
that
ensures
neither
the
Highlands
around
or
Scotland's
public
finances
suffer.
As
a
result
of
this
apparent
defect
in
EF
passenger
duty,
les
amendment
could
be
made
whilst
notification
is
pursued
on
the
understanding
that
the
UK
government
accepts
the
rest
and
harun
in
such
a
notification,
or
it
could
be
made
on
a
permanent
basis
that
the
UK
government
remains
unwilling
to
make
such
a
notification.
C
It
is
the
only
solution
that
either
government
has
tabled.
That
would
enable
a
DT
to
be
implemented
on
time.
An
enemy
that
protects
that
economy
and
the
communities
of
the
Highlands
and
Islands
the
devolution
of
powers
under
the
Scotland
Act
and
is
consistent
with
the
new
day
in
principle
of
the
Smith
Commission,
an
order
to
determine
approach.
We
require
clarity
from
the
UK
government
by
the
time
of
the
UK
budget
at
the
very
latest,
and
we
read
out
all
stakeholders
and
interested
parties
to
encourage
the
UK
government
to
reach
a
sensible
solution.
C
Given
the
severity
of
this
issue,
the
potential
impacts
in
the
economy
of
the
Highlands
and
Islands
and
the
rest
of
the
devolution
of
parallels
as
agreeable
as
Parliament
I
fail
to
incumbent
on
government
to
ear
these
issues
in
Parliament
and
to
be
clear
to
the
region
and
industry
where
we
stand
in
relation
to
the
introduction
of
ADT
and
hope
that
all
members
will
support
the
action
we
are
taking.
I
know
that
some
members
do
not
support
a
general
possession
on
reducing
ADT,
but
this
is
a
different
issue.
C
It's
about
our
ability
to
deliver
less
tax
as
it
stands
today.
Idly
is
not
my
preferred
option.
I
could
only
agree
as
a
last
resort,
but
I
cannot
see
ADT
put
into
operation
unless
significant
uncertainty
hanging
over
the
highlands
and
islands
and
I
therefore
urge
the
UK
government
to
step
up
to
the
plate
to
recognize
their
responsibilities
and
to
support
our
proposal,
which
would
enable
ADT
to
go
forward
this
plan
without
causing
harm
to
their
Highlands
and
Aliens
communities.
A
D
You
presiding
officer
can
I
thank
the
cabinet
secretary
for
advance
site
of
his
statement.
The
Scottish
Government's
policy
of
reducing
air
departure
tax
is
a
long-standing
one
and
has
been
eagerly
awaited
by
our
tourist
industry.
It
is
a
policy
which,
as
he
knows,
has
the
support
of
the
Scottish
Conservatives,
so
there's
a
clear
majority
in
this
Parliament
to
deliver
it.
It
is
therefore
very
disappointing
to
hear
today
that
the
Scottish
government
seem
to
be
trying
to
weasel
out
of
their
manifesto
commitment
to
deliver
on
this
policy,
meaning
we
could
miss
out.
D
On
the
boost
of
this.
We
deliver
to
the
Scottish
economy.
There
were
many
in
the
tourist
sector
in
Scotland.
You
feel
bad
you
let
down
by
this
announcement,
and
the
cynic
might
conclude
presiding
officer.
There's.
A
day's
announcement
has
more
to
do
with
politics
and
the
SMPS
desire
to
tally
up
with
the
Greens
again
to
get
their
budget
through
Parliament,
rather
than
with
any
legal
technicalities.
So
can
I
ask
the
cabinet's
actually
two
questions.
Firstly,
as
the
Highlands
and
Islands
apt
exemption
has
existed
without
challenge
for
the
last
16
years.
D
Why
do
the
Scottish
government
believe
that
there
is
suddenly
no
or
this
convenient
point,
an
insurmountable
legal
problem,
which
means
the
devolution
of
this
tax
might
have
to
be
delayed?
And,
secondly,
can
you
confirm
for
the
record
that
it
still
remains
the
Scottish
Government's
policy
to
deliver
an
ADT
cut
as
a
matter
of
principle
to
help
grow
the
economy,
even
if
he
is
today
starting
to
make
excuses
why
you
cannot
deliver
it
on
time,
cabinet.
C
Know
of
all
the
bizarre
accusations
that
model
freeze
that
has
ever
made
it
about
the
Scottish
government,
they
own
also
accused
the
UK
government,
with
conspiring
with
the
Scottish
government,
not
to
deliver
an
SMP
policies
are
bewildering.
One.
The
even
model
Fraser
I'm
surprises
as
welling.
To
me,
you
see
this
is
a
national
of
the
UK
government's
making.
This
is
an
issue
of
the
defect
of
the
defect
of
state
of
this
a
function
and
thus
a
taxation,
a
proposition
now
the
question.
The
question
where
a
new
labor
are
partly
complicit
is.
C
This
is
Whalen
that
you
probably
won't
complain
a
I
that,
but
in
terms
of
multifarious
direct
question,
and
very
surprised
that
a
member
of
muddle
freeze
of
standing
isn't
aware
that
the
Scottish
Parliament
simply
cannot
pass
legislation
or
orders
that
contravene
EU
law
and
regulations.
I
am
so
surprised
that
model
Fraser
as
a
front
page
spokesperson
doesn't
know
that
sample
fact
about
the
function
and
operation
of
this
Parliament
and
the
parameters
in
which
we
have
to
operate.
As
to
the
question
of
in
principle.
Yes,
SNP
policy
remains
the
same.
C
Government
policy
remains
the
same,
but
what
we
have
been
asked
to
do
and
I'm
surprised
to
hear
heckling
from
the
Labour
Party
honest
because
I
know
many
labour
members
with
an
interest
and
the
Highlands
and
Islands
will
warn
us
to
protect
the
Highlands
and
Islands
as
we
deliver
air
departure
tax,
very
surprised
when
the
opposition
from
the
Labour
Party
on
this
one.
What
we
have
said
is
this
power.
Isn't
a
defect
of
state
will
cooperate
with
the
UK
government
to
try
and
resolve
it,
but
it
is
for
the
UK
government
to
resolve.
C
They
have
created
the
potential
non-compliance
issue,
not
the
Scottish
government.
We
believe
in
the
outcome
of
the
semester
commission
by
way
of
no
detriment
to
the
people
of
Scotland.
That's
what
we're
trying
to
protect
in
terms
of
protecting
the
highlands
and
islands.
That
also
includes
a
lake
for
Lake
exemption
and
ensuring
that
we
protect
the
devolution
of
powers,
but
in
a
competent
fashion,
not
their
typical,
bombastic
kop,
a
chaotic,
incompetent
fashion
that
the
Tories
have
been
engaging
with
recently.
So
we
will
try
and
find
a
resolution.
E
You
boozing
officer
passengers
and
the
Highlands
and
Islands
have
received
an
exemption
for
years,
and
exemptions
must
continue.
The
devolution
of
a
PD
was
agreed
by
the
Smith
Commission
three
years
ago,
and
it's
been
SMP
policy
for
many
years
before
that.
No
in
the
ministers
today
telling
us
that
he
can't
switch
on
here
departure
tax,
despite
the
Parliament
passing
a
piece
of
legislation
agreeing
to
do
so
today
we
see
the
SNP
use
a
convenient
opportunity
to
kick
a
bad
policy
into
the
long
grass.
E
Let
me
be
clear:
the
SNP
is
a
DT
car
Ed's
bad
policy.
Instead
of
delaying,
it
should
be
cancelled.
Well,
the
cabinet
secretary
confirmed
that
it
still
has
intention
to
cut
119
million
pounds
from
public
services,
or
will
he
rule
out
I
cut
in
the
lifetime
of
this
Parliament?
In
any
event,
how
can
the
cabinet
secretary
justify
a
multi-million
pound
tax
cut
for
the
frequent
flying
through
a
time
of
real
hardship,
honest
arity
for
the
people
of
this
country?
C
Think
the
most
important
point
in
that
commentary
or
question
was
was
the
first
sentence
of
what
Neal
babysit,
which
is
it.
The
exemption
must
continue.
The
exemption
as
it
stands
cannot
continue
and
UK
government
has
not
found
a
solution
to
that
other
than
propose
that
the
Scottish
Parliament,
the
Scottish
Government,
and
therefore
the
people
of
Scotland
should
be
at
the
risk
of
liability
from
that
historic,
a
lack
of
compliance
because
of
lack
of
notification,
not
the
Scottish
Government's
doing
but
the
doing
of
the
UK
government.
C
No
wonder
they
wrote
to
me
to
suggest
notification,
but
only
if
the
Scottish
government
takes
the
rest
over
that
is
in
clear
breach
of
the
no
detriment
principle
of
the
Smith
Commission
and
the
enhancement
of
powers
under
devolution.
So
I
agree
with
new
babby
about
trying
to
ensure
that
the
exemption
continues,
at
least
as
in
Parliament.
When
we
introduced
the
legislation
at
stage,
one
and
I
have
said
repeatedly.
C
I
will
try
and
find
a
resolution
working
with
the
UK
government,
but
it's
for
the
UK
government
to
resolve
any
lack
of
compliance
because
of
the
information
I've
shared
earlier
about
how
this
parliament
government
can
conduct
us,
but
in
this
business,
in
accordance
with
EU
law
and
regulations.
So
in
principle
we
we
stand
by
our
possession
or
near
departure
tax
and
the
economic
benefits
that
would
come
from
reduction.
C
But
we
will
not
land
upon
the
people
of
Scotland,
pardon
the
pun,
a
defect
of
paper
apparel
that
may
cost
a
dearly
the
people
of
Scotland,
if
it's
found
not
to
be
compliant
once
you
consider
their
issue
so,
looking
after
the
economy
supporting
to
it
as
I'm,
protecting
the
Highlands
and
Islands
ensure
not
as
a
competent
transfer
of
powers
is
important
to
this
government.
But
if
the
key
ask
from
the
Labour
Party
is
that
the
exemption
must
continue.
That
is
exactly
what
I've
been
trying
to
achieve.
C
F
You
this
policy
hasn't
exactly
had
the
smoothest
of
takeoffs.
Has
it
under
scrutiny,
it's
clear
that
the
government
hasn't
even
bothered
building
an
economic
case.
It's
been
clear
that
there's
no
environmental
justification
for
this
policy,
no
social
justice
justification
for
this
policy
and
no
political
support
for
it
other
than
the
Conservatives
who
want
to
cut
every
tax
going
and
keep
Spain
Spain
spending
from
the
magic
money
tree
and
know
the
policy
is
stuck
in
a
legal
quagmire
that
the
minister
must
have
known.
F
C
Their
timetable,
in
terms
of
what
we
can
do
is
in
accordance
with
my
statement
in
the
hands
of
the
UK
government
to
consider
the
proposition
that
I've
put
them
in
advance
of
the
budget.
They
can
do
that
and
respond
to
the
least
by
their
budget,
and
that
then
helps
inform
the
Scottish
budget
unless
they
can
find
a
legal
remedy
to
this
or
a
fiscal
remedy.
To
this.
C
The
UK
government
of
a
responsibility
to
address
the
issue
and
I
know
that
it
would
be
difficult
ever
to
convince
Patrick
Harvie,
a
or
the
Greens
of
that
particular
policy,
but
the
principle.
But
the
principle
we
all
agree
on
is
the
successful
and
competent
delivery
of
devolution
and
unless
defectively
it
cannot
be
delivered
and
Scotland,
and
it
is
for
the
UK
government
to
a
resolve
in
the
fashion
either
I've
described.
G
Many
Democrats
are
pleased
that
the
apt
cuts
have
been
stopped,
but
does
the
Minister
not
think
the
statement
today
will
force
the
European
Commission
to
take
action
to
close
down
the
Highlands
and
Islands
exemption?
He
describes
this
scheme
as
defective
and
not
compliant
with
the
EU
law,
so
an
order
to
provide
himself
with
political
cover.
Is
he
not
recklessly
risking
the
future
of
the
disking?
Is
that
not
the
case
cabinet
secretary
do.
C
You
imagine
the
champions
of
transparency
in
a
Liberal
Democrats,
what
they
would
have
said
if
I
keep
this
a
secret
from
Parliament
as
to
their
complications,
lack
of
compliance
and
why
we
couldn't
pursue
the
like-for-like
exemption.
I.
Think
Parliament
has
to
be
fair
here
that
I
raised
this
at
stage.
One
I've
raised
in
committee
I
raised
it
when
being
pursued
by
conservatives
as
to
why
the
exemptions
were
on
the
face
of
the
bail,
so
I
have
been
transparent
with
Parliament
and
I.
C
Think
it's
important
to
tell
the
truth
to
this
Parliament
about
the
condition
of
legislation.
The
arrangements
are
on
the
somatic
machine,
the
no
detriment
principle
and
what
it
would
mean
to
the
region,
a
very
important
region
that,
as
the
Highlands
and
Islands,
they
would
be
sacrificed
if
we
didn't
address
this
issue
in
the
correct
way.
C
So
I've
kept
Parliament
up
to
speed
being
transparent,
engaged
with
UK
government
to
find
a
solution,
but
it
is
for
the
UK
government
to
resolve
this
issue
now,
of
course,
that
has
risk
and
being
so
transparent
as
to
how
the
EU
responds
to
the
issue.
But
with
the
the
request
from
the
UK
government
was
that
the
Scottish
people
should
take
that
risk
for
the
UK
government's
lack
of
compliance
over
the
years.
A
H
You
presiding
officer,
you
mentioned
that
stated,
solutions
wouldn't
apply
to
Inverness
Airport
and
the
UK
government
stated
that
they
would
also
consider
alternate
alternatives
yet
hasn't
presented.
Sufficient
options
with
the
cabinet
secretary
agree
with
me
that
the
UK
government,
forgetting
to
flag,
Highland
and
Island
exemptions
to
the
EU,
is
symptomatic
of
the
UK
government,
forgetting
the
Highlands
and
Islands
for
centuries
cabinet.
I
C
That
hasn't
been
put
to
Xin
a
state
that
would
appear
to
be
compliant
with
a
state
regulations
and
EU
law
that,
like
many
other
matters,
we
could
consider
father,
but
there's
a
range
of
complexities
in
that
in
other
propositions,
then
they
may
be
put
to
it.
If
that
is
no,
the
possession
of
the
UK
government
I
don't
believe
that
that
would
be
compliant
a
but
I'm
happy
well
I
hear
the
conservative
show
is
a
suggestion.
C
I've
said,
though,
look
seriously
any
proposition
put
to
the
Scottish
government
to
deliver
a
DES,
save
power
and
there's
tax
and
a
competent
way,
but
it
strikes
me
the
suggestion
of
elbowing
wouldn't
be
a
complaint,
but
I'll
take
away
helpful
suggestions
and
Turkoman
equally
I
hope
the
UK
government
will
seriously
consider
the
suggestion
I've
put
to
them
today.
Keith.
J
Thank
you,
mate
cabinet
secretary
provide
an
unequivocal
assurance
to
the
communities
of
Highlanders
anions,
who
are
most
affected
by
this,
that
he
will
continuing
his
unwavering
efforts
to
protect
the
highlands
and
islands
and
recreate
a
lake
for
late
replacement
of
the
current
exemption,
one
that
covers
residents
and
businesses
and
tourists.
Visitors.
Yes,.
C
C
I'm
sure
of
James
Kelly,
probably
now
having
seen
my
statement
and
probably
wasn't
quite
what
he
had
read
in
the
press,
which
probably
removes
the
complaint
from
the
start
of
the
statement,
will
never
understand.
That
is
not
what
this
to
be
is
about
it's
about
the
complaints
of
the
regime
to
ensure
that
the
power
can
function
competently
in
Scotland,
in
keeping
West
the
Smith
8
Commission,
and
the
agreement
that
all
parties
signed
up
to
to
enhance
devolution
Burton
are
we
they
didn't
bring
dates
meant
to
the
people
of
Scotland.
K
C
It's
true
to
see
that
the
UK
government
will
not
go
through
the
notification
procedure
unless
the
Scottish
government
bears
the
risks
of
doing
that,
and
that
means
it's
the
Scottish
taxpayers
that
would
be
on
the
rest
from
the
operation
of
our
historic
policy
under
the
UK
government.
That's
the
deference
and
that's
what
I'm
trying
to
point
out
to
members
in
the
chamber
so
yeah
as
an
observed,
a
possession,
but
hopefully
the
UK
government
will
work
constructively
with
us
to
be
able
to
proceed.
C
L
C
Course
it's
the
Tories
that
that
you
turn
the
possession
on
the
tax
deduction.
In
any
event,
let
me
be
clear
to
Rachel
Hamilton
and
others.
We
are
trying
to
proceed,
but
we
need
the
UK
government
to
give
us
the
mechanism
to
deliver
less
tax
competently.
So
it's
back
to
the
UK
government
to
resolve
their
say
pawa,
which
is
currently
in
a
defective
state.
M
C
I
think
you
can
tell
from
the
content
of
the
statement
and
the
correspondence
that
I've
had
with
the
UK
government
that
they
are
very
reluctant
to
seek
notification.
That
would
suggest
to
me
that
they
are
concerned
about
compliance
and
that's
why
they're
trying
to
pass
the
cost
to
the
people
of
Scotland
and
that's
a
compromise
or
a
sacrifice.
We
shouldn't
be
willing
to
make
Jamie.
N
Officer
country
to
the
cabinet
secretary
statement
today,
my
understanding
is
that
the
UK
government
has
bent
over
backwards
to
work
with
the
Scottish
government
to
find
a
solution
on
this.
So
I
can't
be
the
only
person.
That's
deeply
suspicious
about
the
motivation
behind
today's
statement.
Does
the
cabinet
secretary
really
believed
that
the
Parliament
will
be
filled
by
his
for
concern
over
the
devolution
of
this
tax,
and
why
doesn't
he
admit
that
this
has
nothing
to
do
with
the
EU
and
everything
to
do
with
backtracking
on
his
promise
in
return
for
support
from
the
Greens.
C
I
should
ignore
all
the
officials
advise
of
had
all
the
engagement
I've
had
with
Yuki
Minister
successors,
a
treasury
ministers,
a
to
believe
that
under
Gemma
green
Tory
Minister
or
someone
in
the
Tory
part
I
told
them
it's
all.
Loki
and
I'm.
Just
making
up
well
I
can
assure
a
must
have
been
that
a
my
correspondence
and
engagement
was
Yuki.
Government
mana
cells,
I
think,
will
show
a
that.
They
accept
the
issues
they
are
here
and
I.
Think
that's
why
to
be
fair
to
them.
O
You
billion
officer
can
the
cabinet
secretary
I
think
you
recognized
in
your
statement
that
the
cross-party
Smith
agreement
that
helped
deliver
the
devolution
of
the
air
passenger
duty.
This
method
is
also
very
clear
on
the
principle:
no
detriment
as
result
for
the
follow-up
powers
devolved
in
this
1916
and
the
2069
can
I
ask
the
cabinet
secretary
agrees
the
failure
to
replicate
the
Highlands
and
Islands
exemption.
O
C
Yes,
that's
right.
This
is
about
the
competent
devolution
of
powers,
as
agreed
by
this
mess.
Commissioner,
and
in
fairness,
the
issue
wasn't
raised
over
the
course
of
those
negotiations.
As
far
as
I
understand
that
by
the
UK
government
to
see-
or
we
have
an
issue
here-
around
compliance
so
Israel
to
see
the
principles
the
all
parties
signed
up
to
in
terms
of
successful
further
a
devolution
and
the
fiscal
framework
and
how
it
relates
to
that
blog
round.
P
C
Well,
of
course,
I
know
that
David
Stewart,
because
he
has
been
lobbying
me
as
have
other
members
on
SSU
of
exemption
mu,
know
that
many
involved
in
a
sector
which
they
would
have
a
catastrophic
impact
in
the
economy
that
fragile
economy
around
connectivity.
If
the
exemption
couldn't
be
continued,
we've
looked
at
a
legal
remedy.
We've
looked
at
the
fiscal
remedies
to
try
and
achieve
that.
C
A
You
very
much
miss
Hobbs.
That
concludes
our
statement
on
air
passenger
duty.
Air
press
do
duty
and
we'll
now
move
on
to
the
next
idea
of
business,
which
is
a
statement
by
Keith
Brown
on
Scottish
city-region
deals
next
steps.
The
camera
secretary
will
take
questions
at
the
end
of
a
statement.
Any
member
who
wishes
to
ask
a
question
she'd
press
their
request,
as
we
put
them
now.