Economic Development (Falkirk)

The Minister and I clearly have something in common—entrepreneurial and excellent local butchers—and it is good to hear about Drew and Malcolm. I also have a company called Composite Energy, which is looking to extract methane from under the ground. It tells me that there was considerable risk in setting up the venture, which involved people reducing their incomes and making substantial investments, and that it will not pay off for some time. Does the Minister agree that the way in which we tax such businesses is absolutely fundamental to whether they can make a fist of things in the early years?