Minutes: 21 January 2026

1. Decision on taking business in private:

The Committee agreed to take item 5 in private.

2. Budget Scrutiny 2026-27:

The Committee took evidence on the Scottish Government's Budget 2026-27 from—

Kate Forbes, Deputy First Minister and Cabinet Secretary for Economy and Gaelic, Colin Cook, Director of Economic Development, Aidan Grisewood, Director of Jobs and Wellbeing Economy and Kathleen Swift, Head of Director General Economy Finance Unit, Scottish Government.

3. UK subordinate legislation:

The Committee considered a proposal by the Scottish Government to consent to the UK Government legislating in a devolved area as set out in the following UK statutory instrument proposal—

The Provision of Services (Amendment and Transitional Provision) Regulations 2026

The Committee agreed to the Scottish Government’s proposal to consent to the UK Government making regulations, within devolved competence, as set out in the notification.

4. Community Wealth Building (Scotland) Bill:

The Committee considered the Bill at Stage 2 (Day 2).

The following amendments were agreed to (without division): 36, 87, 128, 92, 93, 94, 95, 100, 101, 105, 106, 107, 109, 113, 114, 115, 116, 117.

The following amendments were agreed to (by division)—

15 (For 7, Against 2, Abstentions 0)
86 (For 7, Against 2, Abstentions 0)
88 (For 8, Against 1, Abstentions 0)
16 (For 7, Against 2, Abstentions 0)
17 (For 5, Against 4, Abstentions 0)
27 (For 5, Against 4, Abstentions 0)
20 (For 5, Against 4, Abstentions 0)
69 (For 7, Against 2, Abstentions 0)
29 (For 5, Against 4, Abstentions 0)
142 (For 5, Against 4, Abstentions 0).

The following amendments were disagreed to (by division)—

85 (For 2, Against 7, Abstentions 0)
60 (For 3, Against 6, Abstentions 0)
44 (For 3, Against 6, Abstentions 0)
126 (For 2, Against 7, Abstentions 0)
13 (For 3, Against 6, Abstentions 0)
37 (For 3, Against 6, Abstentions 0)
45 (For 3, Against 6, Abstentions 0)
89 (For 3, Against 6, Abstentions 0)
90 (For 2, Against 7, Abstentions 0)
127 (For 2, Against 7, Abstentions 0)
18 (For 4, Against 5, Abstentions 0)
61 (For 3, Against 6, Abstentions 0)
91 (For 2, Against 7, Abstentions 0)
129 (For 2, Against 7, Abstentions 0)
38 (For 3, Against 6, Abstentions 0)
25 (For 3, Against 6, Abstentions 0)
62 (For 3, Against 6, Abstentions 0)
63 (For 2, Against 7, Abstentions 0)
64 (For 3, Against 6, Abstentions 0)
96 (For 3, Against 6, Abstentions 0)
97 (For 3, Against 6, Abstentions 0)
98 (For 3, Against 6, Abstentions 0)
99 (For 2, Against 7, Abstentions 0)
130 (For 2, Against 7, Abstentions 0)
131 (For 2, Against 7, Abstentions 0)
132 (For 2, Against 7, Abstentions 0)
133 (For 2, Against 7, Abstentions 0)
134 (For 2, Against 7, Abstentions 0)
135 (For 2, Against 7, Abstentions 0)
136 (For 2, Against 7, Abstentions 0)
137 (For 2, Against 7, Abstentions 0)
138 (For 2, Against 7, Abstentions 0)
65 (For 2, Against 7, Abstentions 0)
102 (For 2, Against 7, Abstentions 0)
26 (For 3, Against 6, Abstentions 0)
57 (For 2, Against 7, Abstentions 0)
139 (For 3, Against 6, Abstentions 0)
103 (For 2, Against 7, Abstentions 0)
104 (For 2, Against 7, Abstentions 0)
66 (For 2, Against 7, Abstentions 0)
140 (For 2, Against 7, Abstentions 0)
144 (For 3, Against 6, Abstentions 0)
145 (For 2, Against 7, Abstentions 0)
146 (For 3, Against 6, Abstentions 0)
147 (For 2, Against 7, Abstentions 0)
148 (For 2, Against 7, Abstentions 0)
149 (For 2, Against 7, Abstentions 0)
150 (For 2, Against 7, Abstentions 0)
151 (For 2, Against 7, Abstentions 0)
152 (For 3, Against 6, Abstentions 0)
28 (For 3, Against 6, Abstentions 0)
67 (For 2, Against 7, Abstentions 0)
68 (For 3, Against 6, Abstentions 0)
108 (For 2, Against 7, Abstentions 0)
141 (For 2, Against 7, Abstentions 0)
143 (For 4, Against 5, Abstentions 0).

The following amendments were not moved: 118, 14, 24, 19, 26A, 26B, 26C, 26D, 26E, 39 (and, as a consequence, 39A), 29A, 29B, 110, 111, 112.

The following provisions were agreed to without amendment: sections 6, 8, 11, 13, and 14, and the long title.

The following provisions were agreed to as amended: sections 5, 7, 9, and 10, the schedule, and section 12.

The Committee completed Stage 2 consideration of the Bill.

5. Budget Scrutiny 2026-27 (In Private):

The Committee considered the evidence heard under agenda item 2.

6. Work programme (In Private):

The Committee noted its work programme.