Chamber and committees

Amendment 18, in the name of the minister, is grouped with amendment 30.

That ends stage 2 consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill. I thank the minister and colleagues for their contributions. This is the end of the public part of today’s meeting.

I invite John Mason to wind up on the group.

Amendment 26, in the name of the minister, is grouped with amendments 27 to 29.

No other colleagues have indicated that they wish to come in. Minister, do you want to wind up?

Good morning, and welcome to the 21st meeting in 2024 of the Finance and Public Administration Committee.

The only item on our public agenda today is consideration of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill at stage 2. We are joined by the Minister for Public Finance, Ivan McKee. The minister is accompanied by Scottish Government officials. Although the officials will be present for this session, they are, under the standing orders, unable to participate in formal stage 2 proceedings.

I will briefly explain the procedure that we will follow during today’s proceedings, for the benefit of anyone who is watching.

Members should have with them a copy of the bill, the marshalled list and the groupings of amendments, which are also available on the Scottish Parliament’s website. I will call each amendment individually in the order on the marshalled list. The member who lodged the amendment should either move it or say “not moved” when it is called. If that member does not move it, any other member present may do so.

The groupings of amendments set out the amendments in the order in which they will be debated. There will be one debate on each group of amendments. In each debate, I will call the member who lodged the first amendment in the group to speak to and move that amendment and to speak to all the other amendments in the group. I will then call other members with amendments in the group to speak to, but not to move, their amendments, and to speak to other amendments in the group if they wish. I will then call any other members who wish to speak in the debate. Members who wish to speak should indicate that by catching my attention or that of the clerks. I will then call the minister if he has not already spoken in the debate. Finally, I will call the member who moved the first amendment in the group to wind up and to indicate whether he or she wishes to press or withdraw the amendment. If the amendment is pressed, I will put the question on it. If a member wishes to withdraw an amendment after it has been moved and debated, I will ask whether any member present objects. If there is an objection, I will immediately put the question on the amendment.

Later amendments in a group are not debated again when they are reached. If they are moved, I will put the question on them straight away. If there is a division, only committee members are entitled to vote. Voting is by a show of hands. It is important that members keep their hands clearly raised until the clerk has recorded their names.

The committee is also required to consider and decide on each section and schedule of the bill and the long title. I will put the question on each of those provisions at the appropriate point.

I am sure that that is clear to everyone who is watching. We will now begin the stage 2 proceedings.

Sections 1 to 7 agreed to.

Section 8—Persons liable to pay tax

Amendment 1, in the name of the minister, is grouped with amendments 2 to 5.

No members have indicated that they wish to speak, so I invite the minister to wind up.

As no one else wants to contribute, I ask the minister to wind up.

Amendment 32, in the name of John Mason, is grouped with amendments 33 to 35.