Chamber and committees

That is useful. I think that the cabinet secretary explained things well earlier when he talked about laws that are effectively redundant now that we are outside the structure of the European Union and those areas in which powers are reserved under the current settlement. However, there are also the conscious decisions to diverge, and transparency in that respect is perhaps missing at the moment.

Perhaps I can give you an example. An assumption has been made that we are in alignment with the EU climate change laws, because we have our own climate change legislation, which was updated quite recently with enhanced targets that actually go beyond EU law. However, I am doing a piece of work with a colleague in the Bundestag on the EU taxonomy, which is effectively part of EU law, with regard to which sectors are deemed to be climate neutral and therefore worthy of investment in the European Union. As I am sure the cabinet secretary is aware, that is a big area of debate not just in Germany but elsewhere in the EU. Are we or are we not aligned with the EU taxonomy on green investment, which is part of EU climate law? Has there been any consideration of that? If so, where did the conversation go? That is one example in which things are not entirely clear.

[Inaudible.]—area of alignment with EU policy, such as climate.

That shows the level of information that it would be useful for wider stakeholders to understand, particularly if we are going to get into a debate about joining the EU. We might like what is in the EU taxonomy and we might like the way that European investment is going, but we might not. That is an example of where that level of information and consideration within the Scottish Government—I hope that there is consideration of that—

It is not directly on finance, but I will take the opportunity to ask it. The agreement uses the phrase “inefficient fossil fuel subsidies”. Obviously, private finance is coming in that will, we hope, eventually lead to a just transition, but a lot of public finance is going on tax subsidies and other forms of direct support for fossil fuels. What are “inefficient fossil fuel subsidies”? I am interested in the views of both of our witnesses on where they would draw the line in deciding what is an efficient fossil fuel subsidy and what is an inefficient one?

Malini, your connection dipped out earlier when I asked about the text in the agreement on the need to move away from

“inefficient fossil fuel subsidies”.

Jim answered from his perspective. What are your thoughts on how we move the debate forward on what is an inefficient fossil fuel subsidy and when it is and is not acceptable?

It is disappointing that we have lost Malini again.

In the UK context, are we, in effect, offering tax breaks for the development of North Sea oil and gas fields? Is that a social subsidy? It seems that you are saying that a social development might be acceptable in terms of alleviating fuel poverty or subsidising fuel for consumers. Would something such as a tax break to enable continued exploration and development be acceptable?

Which one? [Laughter.]

I was asking about the wording

“inefficient fossil fuel subsidies”,

and where we draw the line. Do you have a perspective on that?

Yes, I have a question on the geopolitics of the situation, particularly in relation to the way in which India was seen but also to the commitments from those states that are reliant on oil and gas, compared to those that are dependent on coal. If more commitments had come from the countries that are reliant on oil and gas, would that have shifted the dial a bit when it came to commitments on coal?

There was a lot of discussion at COP about nature-based solutions, and some of that discussion is reflected in the agreement. How will that be taken forward at the biodiversity COP? There are concerns, particularly on the part of indigenous leaders, about the credibility of market mechanisms under article 6 of the Paris agreement.

What are your impressions of the launch of the Beyond Oil & Gas Alliance?