Finance and Public Administration Committee
5th Meeting, 2026
The Committee took evidence on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance and Laura Parker, LBTT Policy Lead, Directorate for Tax and Revenues, Scottish Government.
Ivan McKee (Minister for Public Finance) moved—
S6M-20588—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.
The motion was agreed to (by division: For 5, Against 0, Abstentions 1).
The Committee took evidence on the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance and Cara Woods, Senior Policy Advisor, Aggregates and Landfill Taxes, Scottish Government.
Ivan McKee (Minister for Public Finance) moved—
S6M-20364—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] be approved.
The motion was agreed to.
The Committee took evidence on the Scottish Landfill Tax (Administration) Amendment Regulations 2026 (SSI 2026/8) from—
Ivan McKee, Minister for Public Finance and Jonathan Waite, Aggregates Tax Bill Team Leader, Scottish Government.
The Committee made no comment on the instrument.
The Committee considered a draft report. Various changes were agreed to and the Committee agreed the arrangements for its publication.
The Committee considered and agreed a draft legacy report.
The Committee considered and agreed its work programme. The Committee agreed to support the reappointment of Professor Graeme Roy as Chair of the Scottish Fiscal Commission.