Chamber and committees

Good morning and welcome to the 11th meeting in 2021 of the Local Government, Housing and Planning Committee. I ask members and witnesses to ensure that their mobile phones are on silent and that all notifications are turned off during the meeting.

Our first agenda item is consideration of whether to take items 6 and 7 in private. Item 6 is an opportunity for members to reflect on the evidence that we are about to hear on the draft Valuation and Rating (Coronavirus) (Scotland) Order 2021 and item 7 is an opportunity for the committee to consider its approach to scrutiny, communications and engagement for its work on the national planning framework 4. Do members agree to take items?6 and 7?in private?

Members indicated agreement.

We move on to our sixth theme, which is other forms of business support, which Willie Coffey will ask about.

We move to the next theme, which is workload issues. Mark Griffin, who joins us online, will ask the first question.

The committee’s report will confirm the outcome of the debate. I thank the cabinet secretary and her officials for joining us.

We move on to our second theme, which is the principles of taxation. Miles Briggs will ask some questions on that.

Thank you, minister. I will start with some questions on the Government’s rationale for the measures. As committee members and our witnesses are aware, we have already held two evidence sessions on the draft order, and the majority of stakeholders who have provided evidence have expressed concern about the principle of changing the rules on appeals midway through the revaluation cycle. Does the Scottish Government consider coronavirus to represent a general economic circumstance in relation to MCC appeals? Alternatively, has the pandemic had such a varied effect on different sectors that those differential impacts must be taken into account?

We move on to our third theme, which is parliamentary process.

Willie, did you hear that response?

I will pick up on that theme. What are your views on devolving power to local authorities to set and collect non-domestic rates and to offer reliefs, not only in relation to coronavirus but in general?

The committee will note its decision in a report that confirms the outcome of our debate.

We will pause briefly to bring in other people to give evidence.