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Seòmar agus comataidhean

Finance and Public Administration Committee


Minutes: 17 January 2023

Tuesday, 17 January 2023

2nd Meeting, 2023

Start time: 09:30am
End time: 11:07am
Location: TG.40-CR1 The Burns Room
Published: Tuesday, 17 January 2023

Minutes


1. Subordinate legislation:

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.


2. Subordinate legislation:

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).


3. Work programme (In Private):

The Committee considered and agreed its work programme.


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