Finance and Public Administration Committee
Meeting Minutes
2nd Meeting, 2023
- Date: Tuesday, January 17, 2023
- Session: 6
- Location: TG.40-CR1 The Burns Room
- Meeting opened at: 09:30
- Meeting closed at: 11:07
- Published: Tuesday, January 17, 2023 01:44pm
Committee Members Attendees
- Kenneth Gibson (Convener)
- Daniel Johnson (Deputy Convener)
- Ross Greer (Member)
- Douglas Lumsden (Member)
- John Mason (Member)
- Liz Smith (Member)
- Michelle Thomson (Member)
1 Subordinate legislation:
The Committee took evidence on the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 (SSI 2022/375) from—
Tom Arthur, Minister for Public Finance, Planning and Community Wealth and Ewan Cameron-Nielsen, Head, Fully Devolved Taxes Unit, Scottish Government .
During agenda item 1, Kenneth Gibson referred Members to his register of interests as the owner of a flat which he rents out and Michelle Thomson referred Members to her register of interests as the owner of buy to let property.
2 Subordinate legislation:
Tom Arthur (Minister for Public Finance, Planning and Community Wealth) moved—
S6M-07288—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2022 (SSI 2022/375) be approved.
The motion was agreed to (by division: For 5, Against 0, Abstentions 2).
3 Work programme (In Private):
The Committee considered and agreed its work programme.