1. Subordinate legislation:

The Committee took evidence on the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024 [SSI 2024/367] from—

Ivan McKee, Minister for Public Finance and Ewan Cameron-Nielsen, Head, Fully Devolved Taxes Unit, Scottish Government.

The Minister for Public Finance (Ivan McKee), Kenneth Gibson and Michelle Thomson referred Members to their register of interests as owners of properties they let out.

2. Subordinate legislation:

Ivan McKee (Minister for Public Finance) moved—

S6M-15749—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (additional amount: transactions relating to second homes etc.) (Scotland) Amendment Order 2024 (SSI 2024/367) be approved.

The motion was agreed to (by division: For 5, Against 2, Abstentions 0).

3. Budget Scrutiny 2025-26:

The Committee took evidence from—

Stephen Boyle, Auditor General for Scotland;

Fiona Diggle, Audit Manager, Performance Audit and Best Value, Audit Scotland;

and then from—

Garry McEwan, Director of Corporate Services, Food Standards Scotland;

Mary Morgan, Chief Executive, NHS National Services Scotland;

Chris Kerr, Corporate and Policy Director, Registers of Scotland;

Lynne Raeside, Deputy Director of Policy and External Affairs, Scottish Funding Council;

Jane Morrison-Ross, Chief Executive, South of Scotland Enterprise;

Alison Irvine, Chief Executive, Transport Scotland.