Chamber and committees

We might well take that issue up with others.

ICAS—and I meant to declare my membership of that organisation—makes a point about the lack of awareness of Scottish taxes. Who do you think should be doing something about that? Is it the media’s fault, because they just ignore Scotland?

Even though no one will watch them either. [Laughter.]

What about the rest of the bill, apart from aggregates tax? Would that be cost neutral, do you think?

The final area that I want to touch on is whether Revenue Scotland will be able to do more automation. It has got a few people a bit concerned—what if the computer just churns out penalties and all that kind of thing? I get cases where somebody has underpaid council tax by a penny and they get some horrible letter threatening them with all sorts of penalties; there is a danger of a lack of human interaction. Do any of you have concerns around that?

Okay. I will leave it at that.

The Chartered Institute of Taxation thought that there might be a bit of confusion when we start off with the new tax, because operators who are used to the UK tax will suddenly have to deal with either both taxes or only the Scottish one. How will you raise awareness in the industry?

I have to say that HMRC has a bit of a reputation for doing that.

Part 2 of the bill concerns late applications and will remove some options. Do you think that it is okay to leave the rules around the other applications as they are, or do you think that they should be relaxed or tightened up? I invite Mr Gass to comment first, followed by Mr Clancy.

Mr Shaw, do you want to comment?

Okay. I am conscious of the time. Thanks, convener.