Local Government and Communities Committee

Meeting date: Wednesday, March 21, 2018

Official Report 695KB pdf

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Subordinate Legislation

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Non-Domestic Rate (Scotland) Order 2018 (SSI 2018/46)

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Non-Domestic Rates (Telecommunication Installations) (Scotland) Amendment Regulations 2018 (SSI 2018/63)

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Non-Domestic Rates (Renewable Energy Generation Relief) (Scotland) Amendment Regulations 2018 (SSI 2018/64)

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Non-Domestic Rates (Day Nursery Relief) (Scotland) Regulations 2018 (SSI 2018/65)

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Non-Domestic Rates (Levying) (Scotland) Regulations 2018 (SSI 2018/74)

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Non-Domestic Rates (New and Improved Properties) (Scotland) Regulations 2018 (SSI 2018/75)

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Non-Domestic Rates (Transitional Relief) Amendment (Scotland) Regulations 2018 (SSI 2018/76)

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Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 2018 (SSI 2018/77)

Agenda item 2 is subordinate legislation. The committee will consider the instruments that are listed on the agenda. They have been laid under negative procedure, which means that the provisions will come into force unless the Parliament agrees to motions to annul them.

I confirm to members that no motions to annul have been lodged. I invite members to comment on the instruments.

I want to put on the record once again my dissatisfaction that we deal with important orders about tax—in particular the Non-Domestic Rate (Scotland) Order 2018, which sets a rate of 48 pence in the pound and is the second-highest tax-raising power that Parliament has—via instruments that are subject to negative procedure, which I do not think allows for sufficient scrutiny.

That is your consistent opinion, Mr Wightman. You have now put that on the record. Does the committee, unanimously or otherwise, agree to make no recommendations on the instruments?

Members indicated agreement.

Those points are now on the record. Agenda item 3 will be taken in private.

12:18 Meeting continued in private until 12:53.