Finance and Public Administration Committee
Minutes: 05 March 2024
Tuesday, 05 March 2024
9th Meeting, 2024
Minutes
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.
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.
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.