As the hon. Gentleman perfectly well knows, the SNP policy is clearly for independence, not for devolving particular taxes. He may put forward a good case for not having APD at all, but that is not what we are debating today. There are perfectly good arguments for abolishing APD or for a lesser rate of APD outside London and a higher rate of APD for the likes of Heathrow. The Heathrow tax was mentioned. Good arguments could be advanced but that is not the debate today. The debate today is on the specific proposal to devolve APD on long-haul flights from Scotland and Wales. I am disappointed that with all the back-up that the SNP has from the full Scottish civil service machine, it was not able to present a proper impact analysis today.
As I was saying, the Scotland Act contains provisions that allow the Scottish Government to request that extra taxes be devolved, so there is a system for doing that. I suggest that the way forward for the SNP is to request that the UK Government, under that Act, consider that. We could then have a proper, detailed debate with all the facts and figures at our disposal.