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Parliament dissolved ahead of election

The Scottish Parliament is now dissolved ahead of the election on Thursday 7 May 2026.

During dissolution, there are no MSPs and no parliamentary business can take place.

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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 4778 contributions

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Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

If you put up the aggregates tax by £1 a tonne, that would generate £20 million—more than enough to cover any loss. So, when you get around to making that change next year, some of that money can go to those communities.

Before I let in John Mason, I will give Revenue Scotland a wee advertisement. This week, I am sponsoring an exhibition for it at the bottom of the members’ block in the Parliament. Revenue Scotland estimates that administering the Building Safety Levy (Scotland) Bill will cost around 1 per cent of the revenue collected, which I expect to be more complex than this tax. Perhaps some thought should be given to transferring the responsibility of the fund to Revenue Scotland, with SEPA perhaps providing some oversight. Perhaps that would save a few bob.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

If you are not giving the money—£1 million or £1.4 million a year, or whatever it happens to be—to community organisations, will it go into the general fund?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Thank you for that clarification.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Do you have an idea of what level of disincentive we are talking about?

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Thank you very much for that.

No member has any comments on the Scottish Landfill Tax (Administration) Amendment Regulations 2026, and no member has recommended annulment. Therefore, do members agree not to make any further recommendations in relation to the instrument?

Members indicated agreement.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I think that you should have a good go, if I am honest.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

Item 2 is our formal consideration of the motion on the instrument. I invite the minister to speak to and move motion S6M-20588.

That the Finance and Public Administration Committee recommends that the Land and Buildings Transaction Tax (Co-ownership Authorised Contractual Schemes) (Scotland) Regulations 2026 [draft] be approved.—[Ivan McKee]

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The result of the division is: For 5, Against 0, Abstentions 1.

Motion agreed to.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

I thank the minister and his officials.

Finance and Public Administration Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Kenneth Gibson

The next item on our agenda is also with the Minister for Public Finance, who is joined by Scottish Government officials Cara Woods, senior policy adviser on aggregates and landfill taxes, and Laura Wilkinson, lawyer. I welcome our witnesses and invite the minister to make a short opening statement.