Minutes: 25 February 2025

1. Decisions on taking business in private:

The Committee agreed to take items 4, 5 and 6 in private.

2. Council Tax Inquiry:

The Committee took evidence from—

Paul Ferguson, Senior Service Manager for Housing, Falkirk Council and Member, Scottish Executive of Institute for Revenues Institute of Revenues Rating and Valuation (IRRV);

Matthew Evans, Head of Service, Revenues & Benefits, Wrexham Council and President, Institute of Revenues Rating and Valuation (IRRV) Wales Association;

Lisa Hayward, Finance Policy Officer (Revenues and Benefits), Welsh Local Government Association;

Heather Honeyman, President, Scottish Assessors' Association and Assessor, Fife Council;

Brian Rout, Assessor for Scottish Borders Council and Secretary, Scottish Assessors' Association.

3. Subordinate legislation:

The Committee considered the following negative instruments—

Non-Domestic Rating (Valuation of Utilities) (Scotland) Amendment Order 2025

Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025

4. Council Tax Inquiry (in private):

The Committee considered the evidence heard earlier in the meeting.

5. Building Safety (in private):

The Committee considered written evidence and agreed to a programme of oral evidence sessions.

6. Ethical Standards Commissioner (in private):

The Committee considered correspondence from the Ethical Standards Commissioner and agreed to write to the Commissioner in response.