1. Subordinate legislation:

The Committee took evidence on the Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 from—

Tom Arthur, Minister for Public Finance, Planning and Community Wealth, Scottish Government.

2. Subordinate legislation:

Tom Arthur (Minister for Public Finance, Planning and Community Wealth) moved—

S6M-05325—That the Finance and Public Administration Committee recommends that the Scottish Landfill Tax (Prescribed Landfill Site Activities) Amendment Order 2022 be approved.

The motion was agreed to.

3. Scotland's public finances in 2023-24: the impact of the cost of living and public service reform:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Charlotte Barbour, Vice President, Chartered Institute of Taxation;

Susan Murray, Director, David Hume Institute;

and then from—

Cllr Katie Hagmann, Resources Spokesperson, COSLA;

Kirsty Flanagan, Chair, CIPFA Local Government Directors of Finance (Scotland) Section;

Paul Manning, Executive Director of Finance and Corporate Resources / Depute Chief Executive, South Lanarkshire Council.