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Seòmar agus comataidhean

Finance and Public Administration Committee


Meeting Minutes

9th Meeting, 2024

  • Date: Tuesday, March 5, 2024
  • Session: 6
  • Location: TG.40-CR1 The Burns Room
  • Meeting opened at: 09:30
  • Meeting closed at: 12:30
  • Published: Tuesday, March 5, 2024 04:05pm

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.



The motion was agreed to.


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.



The motion was agreed to.


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.


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