Meeting Agenda
The Committee will take evidence on the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance, Scottish Government
Jonathan Waite, Aggregates Tax Bill Team Leader, Scottish Government
Cara Woods, Senior Policy Advisor, Aggregates and Landfill Taxes, Scottish Government
Emma Phillips, Lawyer, Scottish Government Legal Directorate, Scottish Government
Paper 1 - Scottish Aggregates Tax Affirmative SSI - Note by the Clerk posted 19/02/2026 (Ref: FPA/S6/26/8/1, 142KB, pdf)
Ivan McKee (Minister for Public Finance) to move—
S6M-20639—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] be approved.
The Committee will take evidence on the Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Amendment Regulations 2026 (SSI 2026/17) and the Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (SSI 2026/18) from—
Ivan McKee, Minister for Public Finance, Scottish Government
Jonathan Waite, Aggregates Tax Bill Team Leader, Scottish Government
Cara Woods, Senior Policy Advisor, Aggregates and Landfill Taxes, Scottish Government
Emma Phillips, Lawyer, Scottish Government Legal Directorate, Scottish Government
Paper 2 - Revenue Scotland and Tax Powers Act Negative SSI 1 - Note by the Clerk posted 19/02/2026 (Ref: FPA/S6/26/8/2, 150KB, pdf)
Paper 3 - Revenue Scotland and Tax Powers Act Negative SSI 2 - Note by the Clerk posted 19/02/2026 (Ref: FPA/S6/26/8/3, 148KB, pdf)
The Committee will take evidence from—
Mirren Kelly, Chief Officer, Local Government Finance, COSLA
Jack Gillespie, Interim Deputy Director of Finance, NHS Scotland
Sarah Roughead, Chief Financial Officer, Police Scotland
Tiffany Ritchie, Acting Director of Finance, Scottish Funding Council
Paper 4 - Scottish Spending Review - Note by the Clerk posted 19/02/2026 (Ref: FPA/S6/26/8/4, 593KB, pdf)
Paper 5 - Scottish Spending Review and Infrastructure Delivery Plan - SPICe Briefing posted 19/02/2026 (Ref: FPA/S6/26/8/5, 368KB, pdf)