Finance and Public Administration Committee
2nd Meeting, 2023
The Committee took evidence on the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 (SSI 2022/375) from—
Tom Arthur, Minister for Public Finance, Planning and Community Wealth and Ewan Cameron-Nielsen, Head, Fully Devolved Taxes Unit, Scottish Government .
During agenda item 1, Kenneth Gibson referred Members to his register of interests as the owner of a flat which he rents out and Michelle Thomson referred Members to her register of interests as the owner of buy to let property.
Tom Arthur (Minister for Public Finance, Planning and Community Wealth) moved—
S6M-07288—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 (SSI 2022/375) be approved.
The motion was agreed to (by division: For 5, Against 0, Abstentions 2).
The Committee considered and agreed its work programme.