1. Visitor Levy (Amendment) (Scotland) Bill:

The Committee agreed to defer consideration of the Bill at Stage 2 to its next meeting.

2. Subordinate legislation:

The Committee considered the following negative instruments—

Non-Domestic Rates (Levying and Miscellaneous Amendment) (Scotland) Regulations 2026 (SSI 2026/68)

Non-Domestic Rates (Retail, Hospitality and Leisure Relief) (Scotland) Regulations 2026 (SSI 2026/69)

Non-Domestic Rates (Transitional Relief) (Scotland) Regulations 2026 (SSI 2026/70)

Council Tax (Dwellings and Part Residential Subjects) (Scotland) Amendment Regulations 2026 (SSI 2026/72)

The Committee agreed to invite the Minister for Public Finance to give oral evidence in relation to SSI 2026/68, and to consider the instrument again, at a future meeting.

The Committee agreed to make no recommendations in relation to the other instruments.