def METHOD_NAME(data: Any) -> set[str]:
    """Return a consolidated list of skipped rules."""
    result = set(data.get(SKIPPED_RULES_KEY, []))
    tags = data.get("tags", [])
    if tags and (
        isinstance(tags, Iterable)
        and "skip_ansible_lint" in tags
        or tags == "skip_ansible_lint"
    ):
        result.add("skip_ansible_lint")
    return result