Finance and Public Administration Committee
5th Meeting, 2026
Committees sometimes meet in private. This might be to hear confidential or particularly sensitive information, or to discuss a draft report. When a committee meets in private, its proceedings are not broadcast and there is no Official Report. However, the committee minutes will record the business taken and any decisions reached.
The Committee will take evidence on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] from—
Papers for this item:
Paper 1 - LBTT Affirmative SSI - Note by the Clerk (154KB, pdf) posted 29 January 2026
Ivan McKee (Minister for Public Finance) to move—
S6M-20588—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.
The Committee will take evidence on the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] from—
Papers for this item:
Paper 2 - Aggregates Tax Affirmative SSI - Note by the Clerk (136KB, pdf) posted 29 January 2026
Ivan McKee (Minister for Public Finance) to move—
S6M-20364—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] be approved.
The Committee will take evidence on the Scottish Landfill Tax (Administration) Amendment Regulations 2026 (SSI 2026/8) from—
Papers for this item:
Paper 3 - Landfill Tax Negative SSI - Note by the Clerk (130KB, pdf) posted 29 January 2026
The Committee will consider a draft report.
The Committee will consider a draft legacy report.
Papers for this item:
1 private paper will be discussed during this agenda item
The Committee will consider its work programme.
Papers for this item:
1 private paper will be discussed during this agenda item