1. Subordinate legislation

The Committee will take evidence on the Scottish Aggregates Tax (Administration) Regulations 2025 [draft]; the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft]; and the Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft] from—

• Ivan McKee
  Minister for Public Finance
  Scottish Government
• Jonathan Waite
  Aggregates Tax Bill Team Leader
  Scottish Government
• James Lindsay
  Tax Design Lead
  Revenue Scotland

2. Subordinate legislation

Ivan McKee (Minister for Public Finance) to move—

S6M-19185—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Administration) Regulations 2025 [draft] be approved;

S6M-19186—That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Postponement of Tax Pending a Review or Appeal) Amendment Regulations 2025 [draft] be approved; and

S6M-19187—That the Finance and Public Administration Committee recommends that the Revenue Scotland and Tax Powers Act (Record Keeping) Amendment Regulations 2025 [draft] be approved.

3. Building Safety Levy (Scotland) Bill

The Committee will take evidence on the Bill at Stage 1 from—

• Peter Drummond
  Chair of Practice Committee and Trustee
  Royal Incorporation of Architects in Scotland
• Jonathan Henderson
  Assistant Chief Officer and Director of Prevention
  Scottish Fire and Rescue Service

4. Cost-effectiveness of Scottish public inquiries

The Committee will take evidence from—

• Patrick McGuire
  Thompsons Solicitors Scotland