I also begin by passing on my best wishes to Humza Yousaf and his family. I always found him very personable in my dealings with him, although I disagree with virtually everything he has said or done as First Minister of Scotland, particularly putting up taxes and delivering poorer public services.

Is my right hon. Friend aware that businesses in my constituency are struggling to recruit employees from other parts of the United Kingdom because of the higher tax rates in Scotland, which are damaging our local economy?