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It would not be appropriate for me to speculate on hypotheticals as to what the outcome of any appeal might be. However, I am sure that, given the information that I have mentioned about there being more than 40,000 properties on appeal, I think that the member and the committee will be able to infer the potential magnitude and the impact that that could have.

Yes, there is a case in relation to fairness for ratepayers, and that is why it is appropriate that the issue is considered in the context of revaluation. There is also the need for greater certainty around public funds. Uncertainty in relation to the outcome of appeals can lead to uncertainty around public funds, too. There is a balanced approach, which is about fairness for ratepayers and about protecting public funds.

As the member will appreciate, there is a commitment in the programme for government, and the bill will be introduced in line with normal processes and procedures. As it will be primary legislation, it will go through the standard parliamentary procedure with three stages, and it will ultimately be for Parliament to determine how it wishes to scrutinise the bill. The options that normally apply to primary legislation will be available to the Parliament in making decisions.

Mr Coffey raises a very important point. In responding to it, I refer to the answer that I gave earlier about the engagement process, which is continuous. That is important, because it provides a forum in which businesses and representative organisations can raise specific issues in the context of the pandemic and the support that is required. Collectively, those views will inform the position that the Government will take. However, I am sure that Mr Coffey appreciates that the uncertainty about when we will receive that funding creates barriers to preparation. It is difficult to anticipate what the broader context will be when we receive that funding.

We continue to have engagement and dialogue with business, which is important in understanding what the needs of business are. That will, of course, inform future decisions that are taken.

I do. As the committee will be aware, our budget resource is allocated to the portfolio that has policy responsibility, and then in year it is transferred where required to the relevant portfolio where delivery takes place. That has been a routine feature of autumn budget revisions for over a decade, as you will be aware, given your tenure on previous finance committees. What we see in the autumn budget revision today is a continuation of that long-standing practice.

We monitor the situation continuously and we reassess and reappraise budgets as required. That is part of our on-going budget monitoring process.

More generally, my ministerial colleague Ivan McKee engages regularly with the construction sector and other sectors that have been especially impacted by the increasing costs of materials and by supply-chain challenges. He is working in a practical way to help to resolve matters.

As part of our on-going budget monitoring process, we take account of all such factors.

Yes, because of the role that local authorities play in the delivery of education. Education is the policy lead, but the money goes to local government for the delivery, so it goes to the local government line to be allocated to local government.

The question is broad; I touched on some of the answer in my statement to Parliament in June on the provisional outturn. We had slippage because construction, for example, could not take place during the prolonged lockdowns, so that had an impact on the capital budgets that were available, which were taken back to the centre and redeployed.

For budgets that are demand led, it is intrinsically more difficult to forecast how much will be required in total. When demand does not, ultimately, meet expectation, the money is available for redeployment. That is captured in a number of areas of the budget.

Scott Mackay wants to respond to a previous question.

Ultimately, that is about supporting our health service as we continue to face the challenges that are presented by Covid-19, which remains first and foremost a health matter. The additional funding that has been allocated to the health budget involves support for a range of measures, including test and protect, staffing, personal protective equipment and various other requirements that have been identified by health authorities to see us through the pandemic. The resource is there as a general support to the health service to do that.

We have also announced a further additional resource of £300 million as part of our winter plan.

Can you specify what kind of breakdown you would like? The supporting documents give a breakdown. Do you want more specific information about the allocation of the £700 million?

There is a process for when funds are required. They must be drawn down in a phased manner. Scott Mackay can set out that process and explain how decisions are taken.