Minutes: 27 January 2026

1. Budget Scrutiny 2026-27:

The Committee took evidence from—

Shona Robison, Cabinet Secretary for Finance and Local Government, Jennie Barugh, Director of Exchequer Strategy, Richard McCallum, Director of Public Spending, Lucy O'Carroll, Director of Tax and Ellen Leaver, Director for Local Government, Scottish Government.

2. Scottish Fiscal Commission: annual evidence session:

The Committee took evidence from—

Professor Graeme Roy, Chair, John Ireland, Chief Executive and Susie Warden, Head of Strategy, Governance and Corporate Services, Scottish Fiscal Commission.

3. Finance (No.2) Bill (UK Parliament legislation):

The Committee took evidence on legislative consent memorandum LCM-S6-71 from—

Ivan McKee, Minister for Public Finance and Merlin Kemp, Head of Income Tax and Tax Strategy, Scottish Government.

The Committee agreed that the Scottish Parliament should give its consent to the relevant provisions in the Finance (No.2) Bill as set out in the Scottish Government's draft motion.