That the Parliament recognises the significant and ongoing fiscal pressures due to the COVID-19 pandemic; welcomes the additional funding made available to date by the UK Government; notes that the funding requirements of responding to COVID-19 have significantly exceeded that additional funding; agrees that additional fiscal flexibilities beyond those in the Fiscal Framework are required to be able to respond sufficiently to the pandemic, including support to businesses, communities and public services; further agrees that Scotland’s public finances should not face undue risks via the Fiscal Framework on account of any differential impact of COVID-19, and agrees that all parties and spheres of government should continue to work collaboratively and transparently on the collective fiscal response.