Delegated Powers and Law Reform Committee

Meeting date: Tuesday, December 10, 2013

Official Report 271KB pdf

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Landfill Tax (Scotland) Bill: After Stage 2

Agenda item 4 is consideration of the delegated powers provisions in the Landfill Tax (Scotland) Bill after stage 2. Members will have noted that the Scottish Government has provided a supplementary delegated powers memorandum and will have seen the briefing paper.

Stage 3 consideration of the bill is due to take place on Tuesday 17 December. As the deadline for lodging amendments is 4.30 tomorrow, 11 December, the committee may wish to agree its conclusions today.

Does the committee agree to report that it is content in principle with the amended powers in sections 11(1), 13(4) and 17(1) of the bill and with the parliamentary procedures to which those powers are to be subject?

Members indicated agreement.

Section 35 permits the tax authority to delegate the exercise of any of its functions under the bill to the Scottish Environment Protection Agency. In its report at stage 1, the committee strongly recommended that the delegation of functions to SEPA should be published. That recommendation was adopted by the Finance Committee. The point has not been addressed at stage 2, but the Scottish Government has committed to reviewing the matter in the context of the forthcoming revenue Scotland and tax powers bill.

Does the committee therefore agree to consider the matter afresh when the revenue Scotland and tax powers bill comes before the committee for stage 1 scrutiny?

Members indicated agreement.