Finance and Public Administration Committee [Session 6]
6th Meeting, 2026
The Committee took evidence from—
Stephen Boyle, Auditor General for Scotland;
Lindsay Scott, Technical Officer, Chartered Institute of Taxation;
Dr João Sousa, Deputy Director and Senior Knowledge Exchange Fellow, Fraser of Allander Institute;
Michael Clancy, Director of Law Reform, Law Society of Scotland;
Professor David Heald, Emeritus Professor, Adam Smith Business School, University of Glasgow;
Professor David Bell, Professor of Economics, University of Stirling.
The Committee considered the Bill at Stage 2.
The following amendments were agreed to (without division):
1, 2, 3, 4, 5, 30, 31, 6, 7, 8, 9, 10, 11, 12, 13, 14.
The following amendments were agreed to (by division)—
54 (For 6, Against 1, Abstentions 0)
55 (For 6, Against 1, Abstentions 0)
56 (For 6, Against 1, Abstentions 0)
15 (For 4, Against 3, Abstentions 0)
The following amendments were disagreed to (by division)—
16 (For 3, Against 4, Abstentions 0)
17 (For 2, Against 5, Abstentions 0)
19 (For 3, Against 4, Abstentions 0)
20 (For 3, Against 4, Abstentions 0)
21 (For 3, Against 4, Abstentions 0)
22 (For 3, Against 4, Abstentions 0)
23 (For 3, Against 4, Abstentions 0)
24 (For 3, Against 4, Abstentions 0)
25 (For 1, Against 6, Abstentions 0)
32 (For 2, Against 5, Abstentions 0)
38 (For 3, Against 4, Abstentions 0)
39 (For 3, Against 4, Abstentions 0)
40 (For 2, Against 4, Abstentions 1)
42 (For 3, Against 4, Abstentions 0)
45 (For 3, Against 4, Abstentions 0)
62 (For 3, Against 4, Abstentions 0)
46 (For 3, Against 4, Abstentions 0)
47 (For 3, Against 4, Abstentions 0)
65 (For 3, Against 4, Abstentions 0)
The following amendments were moved and, no member having objected, withdrawn: 51, 34.
The following amendments were not moved: 18, 48, 49, 50, 52, 26, 27, 28, 29, 53, 33, 57, 35, 36, 58, 59, 37, 60, 41, 43, 44, 61, 63, 64, 66.
The following provisions were agreed to without amendment: sections 1, 2, 3, 5, 7, 9, 13, 14, 15, 16, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 46, 47, 49, 50, 51, 52 and the long title.
The following provisions were agreed to as amended: sections 6, 8, 10, 11, 12, 17, 45, 48.
The Committee completed Stage 2 consideration of the Bill.
The Committee considered and agreed its work programme.