Minutes: 05 March 2024

1. Work programme (In Private):

The Committee considered and agreed its work programme.

2. Declaration of interests:

Gillian Mackay had no relevant interests to declare.

3. Subordinate legislation:

The Committee took evidence on the Budget (Scotland) Act 2023 Amendment Regulations 2024 [draft] from—

Tom Arthur, Minister for Community Wealth and Public Finance, Scott Mackay, Head of Finance Co-ordination and Craig Maidment, Senior Finance Manager, Scottish Government.

4. Subordinate legislation:

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

S6M-12053—That the Finance and Public Administration Committee recommends that the Budget (Scotland) Act 2023 Amendment Regulations 2024 [draft] be approved.

The motion was agreed to.

5. Subordinate legislation:

The Committee took evidence on the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 (SSI 2024/60) from—

Tom Arthur, Minister for Community Wealth and Public Finance and Robert Souter, Senior Tax Policy Adviser, Scottish Government.

6. Subordinate legislation:

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

S6M-12277—That the Finance and Public Administration Committee recommends that the Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2024 (SSI 2024/60) be approved.

The motion was agreed to.

7. Aggregates Tax and Devolved Taxes Administration (Scotland) Bill:

The Committee took evidence on the Bill at Stage 1 from—

Jonathan Sharma, Policy Manager - Local Government Finance, COSLA;

Alan Doak, Director, Mineral Products Association (Scotland);

Dougie Neill, Group General Manager, NWH Group, Scottish Environmental Services Association.