1. Declaration of interests:

Patrick Harvie had no relevant interests to declare.

2. Budget Scrutiny 2026-27:

The Committee took evidence from—

Jackson Carlaw, Member, Scottish Parliamentary Corporate Body;

David McGill, Clerk/Chief Executive, Kerry Twyman, Director of Finance and Resilience and Andrew Munro, Head of Internal Audit, Scottish Parliament.

3. Subordinate legislation:

The Committee took evidence on the Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [draft] from—

Ivan McKee, Minister for Public Finance and Liam Farrow, Head of Regional Economic Policy, Scottish Government.

4. Subordinate legislation:

Ivan McKee (Minister for Public Finance) moved—

S6M-20212—That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Investment Zones Relief) (Scotland) Order 2026 [draft] be approved.

The motion was agreed to (by division: For 5, Against 1, Abstentions 1).