Finance and Public Administration Committee
8th Meeting, 2026
The Committee agreed to take agenda item 5 and future reviews of evidence in private.
The Committee took evidence on supplementary legislative consent memorandum LCM-S7-10 from—
Jenny Gilruth, Deputy First Minister and Cabinet Secretary for Finance and Local Government, supported by;
Jenny Brough, Safer Communities LCM Support and Coordination, Francesca Morton, Legal LCM Support and Coordination and Marion McCormack, Justice LCM Support and Coordination, Scottish Government.
Pauline Stafford declared an interest as a Councillor for West Lothian Council.
The Committee took evidence on the Air Departure Tax (Scotland) Amendment Regulations 2026 [draft] and the Air Departure Tax (Administration)(Scotland) Amendment Regulations 2026 [draft] from—
Jenny Gilruth, Deputy First Minister and Cabinet Secretary for Finance and Local Government, supported by;
Stuart Wilson, Transport Taxes Team Leader, Martin Davidson, Head of New Taxes Unit and Laura Wilkinson, Lawyer, Scottish Government.
Jenny Gilruth, Cabinet Secretary for Finance and Local Government moved—
S7M-01280 - That the Finance and Public Administration Committee recommends that the Air Departure Tax (Scotland) Amendment Regulations 2026 [draft] be approved;
S7M-01281 - That the Finance and Public Administration Committee recommends that the Air Departure Tax (Administration)(Scotland) Amendment Regulations 2026 [draft] be approved.
The motions were agreed to.
The Committee considered the evidence heard under agenda item 2 on supplementary legislative consent memorandum LCM-S7-10 and recommended its approval. The Committee also agreed to consider a draft report at its next meeting.
The Committee also considered the evidence heard under agenda item 3 on subordinate legislation and agreed to publish a report in due course.
The Committee considered and agreed its future work programme to February 2027.
The Committee agreed its preferred candidate for the post of budget adviser.