The Treasury highlighted that the legislative scheduling adds uncertainty, particularly where secondary legislation must compete for Parliamentary time. We asked if the process could be simplified without diminishing parliamentary scrutiny, such as through consolidation of primary legislation to remove the need for secondary legislation. The Treasury told us this is an option it can look into as it agrees there is scope to streamline the process in terms of speed and efficiency without compromising accountability. Another consideration the Treasury highlighted is the section 102 order of the Finance (no 2) Act 1987 that the DVLA use to pool fees together to allow for greater flexibility.35 Improving external reporting