I agree with my hon. Friend, and I add further that the Scottish Government's six tax bands, as opposed to the UK Government's three tax bands, are really holding Scotland back.

I agree with my hon. Friend, and Sir Tom is right too. Traders in Scotland have accused the SNP Government of undermining the rejuvenation of high streets across Scotland with their tax hike of 6.7% through business rates. The SNP must stop attacking employers and high-street traders who are already under tremendous financial strain because of the SNP's mismanagement of Scotland's economy.

The autumn statement supported families and set out measures to grow the Scottish economy. With a stronger fiscal outlook, the Government have the space to cut taxes for hard-working people and businesses. That is highlighted by cuts to national insurance, benefiting 2.4 million people in Scotland, and the extension of full expensing, ensuring that the UK has one of the most competitive business tax regimes in the world.

Yes, the Secretary of State agrees that the island communities have been let down by these decisions which are now six years late and over budget.

Eight Scottish projects have been funded to a value of more than £171 million through the levelling-up fund. The UK Government will shortly make an announcement on successful bids from round 2, and I look forward to seeing more successful Scottish bids as part of that announcement.

Scottish communities have benefited from the UK Government's £150-million community ownership fund, with more than £2 million invested in 10 projects across Scotland to date. This includes over £200,000 for restoring a not-for-profit pub and £250,000 for Rannoch hub leisure facilities.

My hon. Friend is absolutely right. The extra funding from Barnett consequentials that is going to the Scottish Government this year from the household support fund is £82 million; it was £41 million last year. The council tax rebate in England has generated another £296 million that is going to the Scottish Government.

Of course I agree. Language is crucial in politics. The use of words like 'detest' (which means hate) by a politician responsible for representing all Scots is unacceptable, especially given the First Minister's party bringing forward a hate Bill.

My hon. Friend will be delighted at the £25 million of capital investment in the single living accommodation at Kinloss before 2025, which is a reflection of just how important the base is to the Army going forward. 39 Engineer Regiment will remain at Kinloss and continue to play a key role in the Moray community. As part of the Future Soldier order of battle, it will remain in its current role as a force support air engineer regiment.

Future Soldier will see the largest transformation of the British Army in more than 20 years. This change, which is only just beginning, will create an Army that is more integrated, agile and lethal; a modern force fit to face up to current and future threats.

My hon. Friend makes an incredibly important point. As I said in response to an earlier question, Russia's farcical claim that it is opening humanitarian corridors eastwards is a nonsense. The Ukrainians fleeing the Russian invasion are typically doing so westwards into the countries bordering Ukraine. My right hon. Friend the Foreign Secretary has made the point that, in support of those people, the best thing the British people can do, wherever in the UK they are, is to make cash donations rather than donations in kind. We will ensure that that humanitarian support reaches the people it needs to.

What is happening in Ukraine is simply abhorrent. Our current priority is supporting Ukraine through humanitarian aid. We are donating £220 million of humanitarian aid, which is the leading figure in the world. That will be used to save lives and protect vulnerable people. However, I will listen to my hon. Friend's suggestion and see what we can do on that front, because we need to do all we can to address this horrendous humanitarian crisis.

I absolutely agree. My hon. Friend and his colleagues have come up with an excellent policy in this area, and it would be to the great advantage of people in Scotland that the Scottish Government take up the proposals that it contains.

A temporary six-month marketing authorisation for EU seed potatoes in England and Wales expired as agreed with industry and devolved Administrations. Any future applications will be assessed under GB regulations, encouraging the EU to apply its own rules and assess Scotland's application.

The Scottish seed potato industry is renowned globally for its high health status, exporting to 40 countries including Egypt and Morocco. The EU has refused to assess Scotland's application for equivalence under EU law despite the provision for it. We are working with industry to address this issue.

My hon Friend makes a very important point. When I was in the north-east and the Western Isles recently, I heard individuals and businesses crying out for economic support. We have no idea how the money has been spent and the Scottish Parliament does not yet have the powers necessary to get that information. However, Her Majesty's Treasury can ask tough questions and require information to be shared, and unless the Scottish Government are more transparent, I will have to consider how I can work with Ministers and with my hon Friend to make sure that Scottish taxpayers know where their money has gone.

Absolutely agrees; highlights UK-wide vaccine procurement programme's success compared to SNP's claims.

I know that my hon. Friend has more distilleries in his constituency than any other Member of Parliament—47, I think—and I also know that he has been a great champion for the industry and has pressed very hard for the removal of the 25% tariff. We are very pleased to have negotiated an agreement that suspends the tariffs. We now have a space of four months to find a resolution on what has been a 16-year-long dispute.

My hon. Friend raises a very important case. He spelt out the duration for which Matthew has lived in the UK and in his constituency. I would be delighted to meet him to discuss the detailed nature of the case, and I am happy to follow up on the concerns he has.

The UK offers a wide range of routes for people to settle in the UK, including those in need of protection and those who settle through marriage or work routes. There were 80,710 decisions on applications for settlement in the UK from non-European economic area nationals in the year ending September 2020, of which 97% resulted in a grant.

I could not agree more. The Scottish Government should be working with us to defeat the pandemic and recover our economy rather than wasting time on a divisive separatist agenda.

I absolutely join my hon. Friend in thanking everyone at Kinloss barracks. At the start of the pandemic our British armed forces distributed essential equipment and personal protective equipment. They helped build hospitals across Scotland and were instrumental in getting vital equipment to the Glasgow lighthouse lab. They operated the mobile testing centres, and, currently, as I said to my hon. Friend the Member for Berwickshire, Roxburgh and Selkirk (John Lamont), there are 21 military planners working with Scottish health boards and the Scottish Government on logistical planning for vaccine deployment. Our offer remains open: if the Scottish Government require further assistance from our amazing armed forces, they are standing by and are ready to help.

This is a dynamic situation where decisions are made based on current circumstances. Employers can now put back onto furlough any staff who lost jobs after 23 September but were employed and on furlough up until that date.

The Union connectivity review, which is being led by Sir Peter Hendy, who I met yesterday, is a really important initiative for Scotland and the whole United Kingdom. However, Transport Scotland has been told not to engage with the review by Michael Matheson.

I congratulate my hon. Friend on his appointment as leader of the Scottish Conservatives. I was sorry to lose him as a Minister, but I got to know him well, and I know very well that he will do an excellent job. He does make a very good point. It is important that we come together to fight this virus and not go back into division and constitutional wrangling. That just basically creates uncertainty and is bad for the Scottish economy and bad for Scottish jobs.

General economy-wide support is favoured over bespoke deals; interventions include £300 billion in guarantees to lift all sectors.