Minutes: 18 November 2025

1. Work programme (In Private):

The Committee considered and agreed its work programme.

2. Revenue Scotland: annual evidence session:

The Committee took evidence from—

Elaine Lorimer, Chief Executive and Aidan O'Carroll, Chair, Revenue Scotland.

3. Building Safety Levy (Scotland) Bill:

The Committee took evidence on the Bill at Stage 1 from—

Elaine Lorimer, Chief Executive, Michael Paterson, Head of Tax, John McVey, New Devolved Taxes Programme Manager and James Lindsay, Tax Design Lead, Revenue Scotland;

and then from—

Ivan McKee, Minister for Public Finance, Stephen Lea-Ross, Director, Cladding Remediation, Hannah Taylor, Building Safety Levy Team Leader and Hugh Angus, Lawyer, Scottish Government.

During the discussion, Kenneth Gibson referred Members to his register of interests.