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Chamber and committees

Delegated Powers and Law Reform Committee

Meeting date: Tuesday, February 7, 2017


Instruments subject to Approval

Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2017 (SSI 2017/23)

The Convener

The order is subject to the provisional affirmative procedure. Use of the provisional affirmative procedure is common in United Kingdom tax legislation, but it is relatively uncommon in legislation that is enacted by the Scottish Parliament. The form of provisional affirmative procedure that is to be used for the purposes of the order is set out in section 41(3) of the parent statute—the Landfill Tax (Scotland) Act 2014.

Under that procedure, the order must be laid before the Scottish Parliament and will cease to have effect unless it is affirmed by resolution of the Parliament within 28 days of being made. That 28-day period does not take account of periods of dissolution or recess of more than four days. It is worth observing that the order was made on 26 January and that the Parliament will be in recess from 11 February up to and including 19 February.

No points have been raised by our legal advisers on the order. Is the committee content with it?

Members indicated agreement.