Scotland Bill

May I welcome you to the Chair again on this Bill, Ms Primarolo? I also thank the Minister for a full explanation of the various technical measures, and for his response to the questions that have been raised in the debate. I appreciate that it might not have been the most exciting debate; indeed, it might have rendered some Members closer to sleep than the Caledonian sleeper could have done. Nevertheless, it is important that we have on the record the Government's response to a number of key questions that, when we come to implementation, will impact on many hundreds of thousands of people. It is important that we have as full a picture as possible in our debate this evening. I accept the Minister's comments about amendment 68 requiring the Scottish Government to consult such persons as they consider appropriate. The taxpayer would anticipate and expect the various business organisations and tax specialists who are generally consulted by the UK Treasury as a matter of routine and good practice to receive the same approach and level of consultation from the Scottish Government. I am sure that the Scottish Government, of whichever political hue, will want a full consultative process. The Minister noted that the Scottish Parliament has a specific power to lay this down in Standing Orders, and I hope that it will give recognition to what has been said in this debate. I note the Minister's comments on amendment 69, which have been helpful in clarifying the Government's approach and the fact that they already have a number of mechanisms, with the Joint Ministerial Committee and the interchange of work with civil servants on both sides of the border, through which they can consult Scottish Ministers. That is a very strong and robust system, and it is important that it is maintained and enhanced as we go through this process over the next few years, when it will be important that all parties work together as closely as possible to ensure that policies work. This debate has shown up the complexities regarding residency. My right hon. Friend the Member for Stirling (Mrs McGuire) was right to point out how the interpretation of where someone stays or lives can have different connotations. Those of us who have represented a constituency for a number of years will recognise the complex personal lives that some of our constituents have. They may sometimes be a bit reluctant to tell people where they are staying or living at any particular time of the week or month of the year.