Minutes: 06 February 2024

1. Subordinate legislation:

The Committee took evidence on the Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 [draft] from—

Tom Arthur, Minister for Community Wealth and Public Finance and Laura Parker, LBTT Policy Lead, Directorate for Tax and Revenues, Scottish Government.

2. Subordinate legislation:

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

S6M-11928—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Miscellaneous Amendments) (Scotland) Order 2024 [draft] be approved.

3. Agriculture and Rural Communities (Scotland) Bill Financial Memorandum:

The Committee took evidence from—

John Kerr, Deputy Director Agriculture, Rural Policy Division, Mandy Callaghan, Deputy Director, Agriculture and Land Transition, Karen Morley, Head of Finance, Agriculture and Rural Economy Directorate and Ewen Scott, Branch Head Agriculture Bill, Scottish Government.

4. Work programme (In Private):

The Committee considered and agreed its work programme.