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AMENDMENT OF THE LAW

We would not have done what the Government have done, because it is damaging to business. At the same time, as the hon. Gentleman knows, because of the way in which the regime was implemented the impact on second homes—particularly in rural areas, where there is a housing shortage—might be reversed and might be particularly bad. We would not have gone down that route. I have described the problems faced by businesses. I have described the actions that the Government have taken. I was contrasting and comparing what the Scottish Government have done in business terms with what the UK Government have done in the Budget and what they have not done. The Scottish Government have removed the cost burden for lots of small businesses with the removal of business rates for 150,000 small companies, but there was no comparable change to corporation tax through the UK for larger businesses. We in Scotland are addressing the skills issues by training 20,000 new teachers and setting a target of 50,000 national apprenticeships—way beyond the targets set in England. We have removed complexity by properly focusing the business support network. We have taken a long-term view of how we match, first, the UK and then the growth rates of small companies through the appointment of the Council of Economic Advisers. After many, many years, we have finally understood and are fixing the congestion problems that cost Scottish business some £70 million a year, through the M74 completion project. We have even introduced an equivalent road tariff scheme to the Western Isles—an issue that I recall campaigning on in 1983. We wanted this Government and our Government in Scotland to go much further in cutting corporation tax and really building competitiveness. After seeing the sub-prime Budget performance today, the sooner the Scottish Parliament has corporation tax powers, the better.