Minutes: 08 March 2022

1. Resource Spending Review Framework:

The Committee took evidence from—

Emma Congreve, Knowledge Exchange Fellow, Fraser of Allander Institute;

Professor David Heald, Professor of Public Sector Accounting, Adam Smith Business School, University of Glasgow.

2. Subordinate legislation:

The Committee took evidence on the Budget (Scotland) Act 2021 Amendment Regulations 2022 from—

Tom Arthur, Minister for Public Finance, Planning and Community Wealth, Scott Mackay, Head of Fiscal Management and Strategy and Niall Caldwell, Corporate Treasurer, Scottish Government.

3. Subordinate legislation:

Tom Arthur (Minister for Public Finance, Planning and Community Wealth) moved—

S6M-3069—That the Finance and Public Administration Committee recommends that the Budget (Scotland) Act 2021 Amendment Regulations 2022 be approved.

The motion was agreed to.

4. Subordinate legislation:

The Committee took evidence on the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022 from—

Tom Arthur, Minister for Public Finance, Planning and Community Wealth, Scottish Government.

5. Subordinate legislation:

Tom Arthur (Minister for Public Finance, Planning and Community Wealth) moved—

S6M-3203—That the Finance and Public Administration Committee recommends that the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2022  be approved.

The motion was agreed to.

6. Work programme(In Private):

The Committee considered and agreed its work programme.