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We have only one item on the agenda, which is consideration of subordinate legislation. There are 14 negative Scottish statutory instruments to consider—there were so many of them that we have not included them all with the agenda. However, all the SSIs were sent to members when they were referred to the committee, and we have some spare copies if they are required. Members may comment on the instruments and I will then put the question. It is not possible to disagree to any of the instruments, because no motions to annul have been lodged. I assume that members have read all the instruments and know what they are about.
Ethical Standards in Public Life etc (Scotland) Act 2000 (Devolved Public Bodies) Order 2003 (SSI 2003/119)<br />Ethical Standards in Public Life etc (Scotland) Act 2000 (Stipulated Time Limit) Order 2003 (SSI 2003/122)
Non-Domestic Rate (Scotland) Order 2003 (SSI 2003/123)<br />Ethical Standards in Public Life etc (Scotland) Act 2000 (Register of Interests) Regulations 2003 (SSI 2003/135)
Council Tax (Liability of Owners) (Scotland) Amendment Regulations 2003 (SSI 2003/137)<br />Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Amendment Regulations 2003 (SSI 2003/138)
Non-Domestic Rating (Rural Areas and Rateable Value Limits) (Scotland) Amendment Order 2003 (SSI 2003/141)<br />Non-Domestic Rating (Former Agricultural Premises) (Scotland) Order 2003<br />(SSI 2003/142)
Valuation (Stud Farms) (Scotland) Order 2003 (SSI 2003/143)
Does the committee agree that it has no recommendation to make on the instruments?
Cinematograph (Safety) (Scotland) Amendment Regulations 2003<br />(SSI 2003/144)
In its 24th report of 2003, the Subordinate Legislation Committee said that the regulations represented the fifth amendment of the principal regulations and asked the Executive what plans it had for consolidation. Did the Executive respond?
The Subordinate Legislation Committee received a reply.
The Executive's response is at appendix 4 of that report. The report states that
Council Tax (Supply of Information) (Scotland) Regulations 2003 (SSI 2003/147)<br />Non-Domestic Rates (Levying) (Scotland) Regulations 2003 (SSI 2003/160)
Does the committee agree that it has no recommendation to make on the instruments?
Council Tax (Discounts) (Scotland) Consolidation and Amendment Order 2003 (SSI 2003/176)
Members have a paper on students and the council tax from Ann Thomson, who is the head of the Executive's local taxation branch. The Subordinate Legislation Committee has a problem with the order. With respect to students and the council tax, the committee says:
There has not been a case of a Scottish student studying abroad where the local authority has determined that their main residence is in Scotland and charged them council tax.
That may have happened, but we know that the law has not been challenged.
I think that there is a flaw in the Executive's advice, because it is my understanding that there are no exemptions in France. A student from Scotland studying in France will be liable for council tax in France, which puts them at a disadvantage.
The converse is that, under the order, a French student over here would be disregarded.
We are here to safeguard our own students.
The law has never been challenged.
In France there are no discounts or reductions. If people have a property there, they pay the full council tax, regardless of whether they live there.
We have two pieces of legal advice; one is from the Executive and the other is from the Parliament's adviser to the Subordinate Legislation Committee. It is a question of which we believe. I do not think that I have the wherewithal to know who is right and who is not. There is a question about the order that needs to be addressed. If we agree that we have no recommendation to make, I take it that the matter will continue in another place. [Interruption.] I have been advised that it will not.
I think that you will find that there are different rules throughout the EU as regards discounts.
There is a question mark over the legal advice, because we have been given one set of legal advice through the Subordinate Legislation Committee and another through the Executive. We have to decide whether we simply agree that we have no recommendation to make on the order and leave the matter to be sorted out elsewhere.
All countries have council taxes, although they have different names. We need to know which countries exempt students from those taxes, because some do while others do not.
Once the Executive agrees on a legal position, it can lodge an amending order, even if we agree that we have no recommendation to make today. Do we agree that we have no recommendation, in the knowledge that such an amendment would be made later if necessary?
Ethical Standards in Public Life etc (Scotland) Act 2000 (Register of Interests) Amendment Regulations 2003<br />(SSI 2003/203)
There have been no comments on the regulations from the committee. I ask the committee to agree that it has no recommendation to make on the regulations.
Thank you. That is the end of the committee meeting. I thank you all for your attention over the past four years. Three of us have lasted four years, including the clerks, of course. Four years ago, Eugene Windsor did not have the colour of hair that he has now; he was a nice blond young man then, but his hair has gone dark. Thank you and see you next time.
Meeting closed at 14:13.