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Chamber and committees

Finance and Public Administration Committee


Agenda: 24 February 2026

Tuesday, 24 February 2026

8th Meeting, 2026

Start time: 10:00am
Location: TG.40-CR1 The Burns Room
Agenda items:

  1. Subordinate legislation
  2. Subordinate legislation
  3. Subordinate legislation
  4. Scottish Spending Review

Agenda published: Thursday, 19 February 2026 02:22pm

Full agenda and available meeting papers


1. Subordinate legislation

The Committee will take evidence on the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] from—

  • Ivan McKee
    Minister for Public Finance
    Scottish Government
  • Jonathan Waite
    Aggregates Tax Bill Team Leader
    Scottish Government
  • Cara Woods
    Senior Policy Advisor, Aggregates and Landfill Taxes
    Scottish Government
  • Emma Phillips
    Lawyer, Scottish Government Legal Directorate
    Scottish Government

2. Subordinate legislation

Ivan McKee (Minister for Public Finance) to move—

S6M-20639—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] be approved.


3. Subordinate legislation

The Committee will take evidence on the Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Amendment Regulations 2026 (SSI 2026/17) and the Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (SSI 2026/18) from—

  • Ivan McKee
    Minister for Public Finance
    Scottish Government
  • Jonathan Waite
    Aggregates Tax Bill Team Leader
    Scottish Government
  • Cara Woods
    Senior Policy Advisor, Aggregates and Landfill Taxes
    Scottish Government
  • Emma Phillips
    Lawyer, Scottish Government Legal Directorate
    Scottish Government

4. Scottish Spending Review

The Committee will take evidence from—

  • Mirren Kelly
    Chief Officer, Local Government Finance
    COSLA
  • Jack Gillespie
    Interim Deputy Director of Finance
    NHS Scotland
  • Sarah Roughead
    Chief Financial Officer
    Police Scotland
  • Tiffany Ritchie
    Acting Director of Finance
    Scottish Funding Council

Official Report

The Official Report of this meeting has not been published yet.

See all of this committee's Official Reports

Meeting Minutes

The Minutes of this meeting have not been published yet