Minutes: 24 February 2026

1. Decision on taking business in private:

The Committee agreed to take items 7,  8, 9 and 10 in private.

2. Instruments subject to made affirmative procedure:

The Committee agreed that no points arose on the following—

Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2026 (SSI 2026/97)

3. Instruments subject to affirmative procedure:

The Committee agreed that no points arose on the following—

Prisoners (Early Release) (Miscellaneous Amendment and Transitional Provisions) (Scotland) Regulations 2026 (SSI 2026/Draft)

4. Instruments subject to negative procedure:

The Committee agreed to bring to the attention of the Parliament the following—

Human Trafficking and Exploitation (Duty to Notify) (Scotland) Regulations 2026 (SSI 2026/60)
Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2026 (SSI 2026/72)
Sea Fish (Prohibition on Fishing) (Firth of Clyde) Revocation Order 2026 (SSI 2026/95)

The Committee agreed that no points arose on the following—

Environmental Authorisations (Scotland) Amendment Regulations 2026 (SSI 2026/55)
Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 (SSI 2026/68)
Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 (SSI 2026/69)
Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026 (SSI 2026/70)
Sheriff Court Fees Order 2026 (SSI 2026/74)
Environmental Protection (Wet Wipes Containing Plastic) (Scotland) Regulations 2026 (SSI 2026/75)
High Court of Justiciary Fees Order 2026 (SSI 2026/77)
Justice of the Peace Court Fees (Scotland) Order 2026 (SSI 2026/78)
Sheriff Appeal Court Fees Order 2026 (SSI 2026/79)
Court of Session etc. Fees Order 2026 (SSI 2026/80)
Adults with Incapacity (Public Guardian’s Fees) (Scotland) Regulations 2026 (SSI 2026/81)
Parole Board (Scotland) Amendment Rules 2026 (SSI 2026/82)

5. Instruments not subject to any parliamentary procedure:

The Committee agreed that no points arose on the following—

Victims, Witnesses, and Justice Reform (Scotland) Act 2025 (Commencement No. 1 and Transitional Provision) Amendment Regulations 2026 (SSI 2026/66 (C.3))
Act of Sederunt (Registration Appeal Court) 2026 (SSI 2026/73)
Act of Sederunt (Lands Valuation Appeal Court) 2026 (SSI 2026/76)
Education (Scotland) Act 2025 (Commencement No. 3) Regulations 2026 (SSI 2026/83 (C.4))
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 (Commencement No. 4) Regulations 2026 (SSI 2026/84 (C.5))
Criminal Justice Modernisation and Abusive Domestic Behaviour Reviews (Scotland) Act 2025 (Commencement No. 1 and Transitional Provision) Regulations 2026 (SSI 2026/85 (C.6))

6. Document subject to parliamentary control:

The Committee agreed that no points arose on the following—

Environmental Standards Scotland - Strategy 2026-2031 (ESS/2026/01)

7. Building Safety Levy (Scotland) Bill (in private):

The Committee considered the delegated powers provisions in this Bill after Stage 2. It agreed to write to the Scottish Government.

8. Public Office (Accountability) Bill (UK Parliament legislation) (in private):

The Committee considered the supplementary Legislative Consent Memorandum and powers to make subordinate legislation within devolved competence in the Bill. It agreed to write to the lead committee on the Bill, the Finance and Public Administration Committee.

9. Legacy paper (in private):

The Committee agreed to defer this item to a later meeting.

10. Framework legislation and Henry VIII powers (in private):

The Committee agreed to defer this item to a later meeting.