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Occupational Pensions

No, it is certainly not time to look at a citizen’s pension, because the costs would be completely unsustainable. They would certainly be unsustainable if the hon. Gentleman got his way and imposed such a profligate policy on the poor innocent taxpayers of Scotland, so I would not recommend going down that route. On the figures quoted, I agree that it is important to have a common language in dealing with this issue, and we have tried to present our findings and our view of the cost of financial assistance scheme in real and genuine terms, and on the same basis as the Government produce their financial accounts generally. It is therefore not true to say that there has been any sleight of hand. The judge makes clear the difference between the £3 billion and £15 billion figures. One figure is net present value and the other is cash—it is all cash—and that is how the Government produce their accounts. The difference is important as a matter of presentation, but it is"““not, in truth, a difference of substance””."