This is actually not a bad idea by John Swinney and certainly worth trying. My only concern is the use of the term 'revenue neutral' which might sound as if "there is no additional costs", but actually means revenue shortfalls will be found from elsewhere in the housing budget.

It is entirely possible that these shortfalls may be tiny and therefore of little consequence, but I'd still be wary of the term 'revenue neutral' till I've had a gander at the books.