Meeting Agenda
The Committee will take evidence on the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance, Scottish Government
Laura Parker, LBTT Policy Lead, Directorate for Tax and Revenues, Scottish Government
Laura Wilkinson, Lawyer, Scottish Government
Paper 1 - LBTT Affirmative SSI - Note by the Clerk posted 29/01/2026 (Ref: FPA/S6/26/5/1, 154KB, pdf)
Ivan McKee (Minister for Public Finance) to move—
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 Committee will take evidence on the Scottish Aggregates Tax (Applicable Rate of Tax) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance, Scottish Government
Cara Woods, Senior Policy Advisor, Aggregates and Landfill Taxes, Scottish Government
Laura Wilkinson, Lawyer, Scottish Government
Paper 2 - Aggregates Tax Affirmative SSI - Note by the Clerk posted 29/01/2026 (Ref: FPA/S6/26/5/2, 136KB, pdf)
Ivan McKee (Minister for Public Finance) to move—
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 Committee will take evidence on the Scottish Landfill Tax (Administration) Amendment Regulations 2026 (SSI 2026/8) from—
Ivan McKee, Minister for Public Finance, Scottish Government
Jonathan Waite, Aggregates Tax Bill Team Leader, Scottish Government
Laura Wilkinson, Lawyer, Scottish Government
Paper 3 - Landfill Tax Negative SSI - Note by the Clerk posted 29/01/2026 (Ref: FPA/S6/26/5/3, 130KB, pdf)
The Committee will consider a draft report.
The Committee will consider a draft legacy report.
FPA/S6/26/5/5(P) (Private Paper)
The Committee will consider its work programme.
FPA/S6/26/5/6(P) (Private Paper)