Minutes: 07 October 2025

1. Subordinate legislation:

The Committee took 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.

2. Subordinate legislation:

Ivan McKee (Minister for Public Finance) moved—

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.

The motions were agreed to.

3. Building Safety Levy (Scotland) Bill:

The Committee took 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.

Kenneth Gibson and Michelle Thomson declared interests as owners of properties which they receive rental income for;

Michael Marra declared an interest as former Deputy Director, Leverhulme Research Centre for Forensic Science at the University of Dundee, which had involvement in analysing the scene at Grenfell.

4. Cost-effectiveness of Scottish public inquiries:

The Committee took evidence from—

Patrick McGuire, Thompsons Solicitors Scotland.

Liz Smith and Michael Marra declared an involvement in the Eljamel Inquiry.