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I thank Michelle Thomson for her support for the measures and for recognising that this is an opportunity to take another step towards a fully digital service. Before I ask Harry Murray to come in, I make the observation that the regulations put on a permanent footing what has been in place for the past couple of years with the digital submission service.

As you will be aware from the response to the consultation, which was carried out from December 2020 to February 2021, there has been overwhelming stakeholder support. I encourage members who have an interest in the application of digital technology to public services to read the responses to the consultation. It is encouraging and heartening to see how overwhelming the support has been on a range of issues, including efficiency, ease of use and savings on postal costs and paper, which, I am sure, we would all welcome, given our environmental commitments.

With regard to your question seeking assurance on the capacity to deliver in the future, I ask Harry Murray to expand on the points that I have made.

I thank Mr Burnett for his important questions. As he will be aware, while the system moves to a digital-by-default approach, there are exemptions in the regulations. For example, if the Registers of Scotland IT system had been down for a period of more than 48 hours, paper applications would be possible. Similarly, in relation to the important point that Mr Burnett raises, for those individuals who do not have access to a computer or an internet connection, the option of paper submission will still be available. In addition, the keeper has a discretionary power to allow for paper submissions in exceptional circumstances.

Perhaps Harry Murray could expand on some of those points.

I agree entirely that there was overwhelming, near-unanimous support. A small proportion of respondents—the figure was less than 10 per cent—raised questions, primarily with regard to a digital-by-default approach and the potential consequence that could arise from that of people being excluded. The previous line of questioning shows how that issue has been addressed through the building in of safeguards.

A limited number of concerns were raised around security of personal data but, again, as has been touched on, that issue has been addressed, in the sense that no new personal data is being collected through this process. As we have seen over the past two years, the digital submission service is a robust and resilient service, which has served us well throughout the pandemic. Indeed, as well as providing us with a more efficient service, it will also provide us with a more resilient service, should any other unforeseen events—I hope that this will not be the case—require the interventions that we have been living with over the past two years.

Harry Murray may wish to add something from an ROS perspective.

As you will be aware, we support assessors in carrying out their job. I ask Anouk Berthier to provide some detail on the matter.

It is not for me to speak on behalf of assessors, but I know that, in a previous committee evidence session, they articulated their views quite clearly on the potential implications.

The Community Empowerment (Scotland) Act 2015 allows local authorities to set local reliefs, and responsibility for empty property relief will be devolved from 1 April 2023. We have taken action in recent years to give local authorities greater flexibility over NDR, but we must be cognisant of one of the key asks of business, which is for stability in the system. We have had a period of significant change with the implementation of the Barclay review, and that implementation needs to be fully completed. Local authorities have existing flexibilities over reliefs under the 2015 act.

I echo that point. Although it is not appropriate for me as a minister to comment specifically, I have read through the evidence that was provided to the committee last week, which will help the committee to reach an informed and rounded view on the matter.

It would not be appropriate for me to speculate on hypotheticals as to what the outcome of any appeal might be. However, I am sure that, given the information that I have mentioned about there being more than 40,000 properties on appeal, I think that the member and the committee will be able to infer the potential magnitude and the impact that that could have.

Yes, there is a case in relation to fairness for ratepayers, and that is why it is appropriate that the issue is considered in the context of revaluation. There is also the need for greater certainty around public funds. Uncertainty in relation to the outcome of appeals can lead to uncertainty around public funds, too. There is a balanced approach, which is about fairness for ratepayers and about protecting public funds.

As the member will appreciate, there is a commitment in the programme for government, and the bill will be introduced in line with normal processes and procedures. As it will be primary legislation, it will go through the standard parliamentary procedure with three stages, and it will ultimately be for Parliament to determine how it wishes to scrutinise the bill. The options that normally apply to primary legislation will be available to the Parliament in making decisions.

Mr Coffey raises a very important point. In responding to it, I refer to the answer that I gave earlier about the engagement process, which is continuous. That is important, because it provides a forum in which businesses and representative organisations can raise specific issues in the context of the pandemic and the support that is required. Collectively, those views will inform the position that the Government will take. However, I am sure that Mr Coffey appreciates that the uncertainty about when we will receive that funding creates barriers to preparation. It is difficult to anticipate what the broader context will be when we receive that funding.

We continue to have engagement and dialogue with business, which is important in understanding what the needs of business are. That will, of course, inform future decisions that are taken.