Finance and Constitution Committee

Meeting date: Wednesday, April 25, 2018

Official Report 451KB pdf

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Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill: Stage 2

Item 2 is to consider the Land and Buildings Transaction Tax (Relief from Additional Amount) (Scotland) Bill at stage 2. We have been joined by the Cabinet Secretary for Finance and the Constitution, who is accompanied by Ewan Cameron-Nielsen, team leader in the Scottish Government’s fiscal responsibility division.

We are in a slightly unusual position in that no amendments have been lodged to the bill at stage 2. However, under the standing orders, we are still required and obliged to consider and formally agree to each section of the bill and its long title.

I do not know whether the cabinet secretary wants to make a short statement before we turn to the formal proceedings or whether he is quite happy for the process to roll on.

I sense that you are happy for me to let the process roll on. As you have said, no amendments have been lodged, so I am happy to let the process continue.

In that case, we will take the sections in order and the long title last. Fortunately, the standing orders allow us to put a single question if sections or schedules are considered consecutively, and that is what I propose to do, unless any member disagrees with that. I have a process if any member does.

Sections 1 to 4 agreed to.

Long title agreed to.

The cabinet secretary will be glad to know that that ends stage 2 consideration of the bill.

This is the most stellar performance that I have ever put into a committee session.

Hear, hear.

The cabinet secretary asked for that.

I suspend the meeting to allow a changeover of witnesses.

10:06 Meeting suspended.  

10:10 On resuming—