Delegated Powers and Law Reform Committee

Meeting date: Tuesday, September 6, 2022

Official Report 442KB pdf

Instrument subject to Made Affirmative Procedure

Good morning, and welcome to the Delegated Powers and Law Reform Committee’s 22nd meeting in 2022.

Under agenda item 1, we are considering one instrument, on which no points have been raised.

Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 (SSI 2022/233)

Is the committee content with the instrument?

Members indicated agreement.

However, as the instrument was laid the day before the summer recess, on 1 July and came into force immediately, there has been a period of time when the order has been law but the Parliament has not been able to consider the changes. Although the committee may be content with the reasons that the Scottish Government has provided in our correspondence, which can be read in the published papers for today’s meeting, does the committee agree to highlight in its report that, first, as far as possible, the Scottish Government should avoid a situation such as this in the future and, secondly, where that is not possible, it would be helpful for the Scottish Government to provide a fuller explanation of the reasons for the timing of the instrument?

Members indicated agreement.