Meeting of the Parliament 03 June 2014
The point of principle is that we need to take into account economic assessments and environmental assessments. I will deal with that in my speech but, from first principles, we need to make those judgments and take those assessments into account before we decide where the tax is best administered. We are not closing the door to devolution to Scotland; we simply think that more consideration is required before such a decision is taken. The Scottish Government seems somehow surprised by that, but we do not think that we can remove what is an environmental levy without considering those impacts thoroughly.