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Seòmar agus comataidhean

Finance and Public Administration Committee


Agenda: 24 February 2026

Tuesday, 24 February 2026

8th Meeting, 2026

Start time: 10:00am
Location: TG.40-CR1 The Burns Room
Agenda items:

  1. Subordinate legislation
  2. Subordinate legislation
  3. Subordinate legislation
  4. Scottish Spending Review

Agenda published: Thursday, 19 February 2026 02:22pm

Full agenda and available meeting papers


1. Subordinate legislation

The Committee will take evidence on the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] from—

  • Ivan McKee
    Minister for Public Finance
    Scottish Government
  • Jonathan Waite
    Aggregates Tax Bill Team Leader
    Scottish Government
  • Cara Woods
    Senior Policy Advisor, Aggregates and Landfill Taxes
    Scottish Government
  • Emma Phillips
    Lawyer, Scottish Government Legal Directorate
    Scottish Government

2. Subordinate legislation

Ivan McKee (Minister for Public Finance) to move—

S6M-20639—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] be approved.


3. Subordinate legislation

The Committee will take evidence on the Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Amendment Regulations 2026 (SSI 2026/17) and the Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (SSI 2026/18) from—

  • Ivan McKee
    Minister for Public Finance
    Scottish Government
  • Jonathan Waite
    Aggregates Tax Bill Team Leader
    Scottish Government
  • Cara Woods
    Senior Policy Advisor, Aggregates and Landfill Taxes
    Scottish Government
  • Emma Phillips
    Lawyer, Scottish Government Legal Directorate
    Scottish Government

4. Scottish Spending Review

The Committee will take evidence from—

  • Mirren Kelly
    Chief Officer, Local Government Finance
    COSLA
  • Jack Gillespie
    Interim Deputy Director of Finance
    NHS Scotland
  • Sarah Roughead
    Chief Financial Officer
    Police Scotland
  • Tiffany Ritchie
    Acting Director of Finance
    Scottish Funding Council