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17:52
The next item of business is consideration of Parliamentary Bureau motion S6M-20827, on approval of a Scottish statutory instrument. I ask Graeme Dey, on behalf of the Parliamentary Bureau, to move the motion.
Motion moved,
That the Parliament agrees that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.—[Graeme Dey]
17:52
I will be brief. On many recent occasions, the Government has introduced SSIs that give exemptions from land and buildings transaction tax for several different purposes, whether it is for freeports, economic investment zones or, as in this case, co-ownership authorised contractual schemes. There have been questions about whether such exemptions could give rise to opportunities for tax avoidance.
When proposing the SSI at committee, the Minister for Public Finance was unable to give a clear explanation as to why the exemptions should be used in this case, nor could he give reassurance that a property transaction could not simply be dressed up as a financial transaction by means of investment vehicles.
I am not convinced that there is no risk of allowing for tax avoidance through measures like this, so the Greens will vote against the SSI.
I call the minister to respond on behalf of the Parliamentary Bureau.
17:53
I am happy to proceed, Presiding Officer, while respecting Mr Harvie’s principled position.
The question on the motion will be put at decision time.
The next item of business is consideration of 10 Parliamentary Bureau motions. I ask Graeme Dey, on behalf of the Parliamentary Bureau, to move motions S6M-20828 and S6M-20829, on approval of SIs, and motions S6M-20830 to S6M-20837, on approval of SSIs.
Motions moved,
That the Parliament agrees that the Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2026 [draft] be approved.
That the Parliament agrees that the Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026 [draft] be approved.
That the Parliament agrees that the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Care Leaver Payment (Scotland) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Domestic Abuse (Protection) (Scotland) Act 2021 (Consequential and Supplementary Amendments) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Public Procurement (India Trade Agreement) (Miscellaneous Amendment) (Scotland) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Social Security (Residence and Presence Requirements) (Miscellaneous Amendment) (Scotland) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 [draft] be approved.
That the Parliament agrees that the Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 [draft] be approved.—[Graeme Dey]
The question on the motions will be put at decision time.
Air ais
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Decision Time