December 2020
31st Meeting, Wednesday 02 December 2020
Committee Papers (90.7KB PDF)
1. Pre-Budget Scrutiny 2021/22 (in private): The Committee will consider a draft report.
Minutes (92.2KB PDF)
November 2020
30th Meeting, Wednesday 25 November 2020
Agenda (90.2KB PDF)
Minutes (98KB PDF)
1. UK Withdrawal from the European Union (Continuity) (Scotland) Bill: The Committee will consider the Bill at Stage 2 (Day 1).
Official Report of Meeting 25 November 2020
29th Meeting, Wednesday 18 November 2020
Committee Papers (401KB PDF)
Minutes (94.9KB PDF)
1 Pre-Budget Scrutiny 2021/22: The Committee will take evidence from-
Kate Forbes, Cabinet Secretary for Finance
James McLellan, Deputy Director of Tax
Dougie McLaren, Deputy Director of Public Spending, Scottish Government.
2 Work programme (in private): The Committee will consider its work programme.
Official Report of Meeting 18 November 2020
28 Meeting, Wednesday 11 November 2020
Meeting papers (876KB PDF)
Letter from the Cabinet Secretary for Finance on issues raised at the 11th November, Finance and Constitution Committee Meeting (158KB PDF)
Minutes (100KB PDF)
1. Pre-Budget Scrutiny 2021/22:
The Committee will take evidence from-
Jennifer Wallace, Head of Policy, Carnegie UK Trust;
Ian Findlay, Chief Officer, Paths For All;
Judith Robertson, Chair, Scottish Human Rights Commission.
2. Work Programme (in private):
The Committee will consider its work programme.
Official Report of Meeting 11 November 2020
27th Meeting, Wednesday 04 November 2020
Committee Papers (787KB PDF)
Minutes (100KB PDF)
1 - Pre-budget scrutiny 2021/22: The Committee will take evidence from-
Mark Taylor, Audit Director, Audit Scotland;
Councillor Gail Macgregor, Resources Spokesperson, COSLA;
Eileen Rowand, Chair, Local Government Directors of Finance Section, CIPFA;
and then from—
Charlotte Barbour, Director of Taxation, Institute of Chartered Accountants of Scotland;
John Cullinane, Tax Policy Director, Chartered Institute of Taxation
2- Work Programme (in private); The Committee will consider its work programme.
Official Report of Meeting 4 November 2020
October 2020
26th Meeting, Wednesday 28 October 2020
Meeting papers (2MB PDF)
Minutes (95.6KB PDF)
1 - Declaration of interests: Alasdair Allan will be invited to declare any relevant interests.
2 - Pre-Budget scrutiny 2021/22: The Commiteee will take evidence on the Scottish Fiscal Commission's analysis of HMRC 2018-19 Scottish Income Tax date outturn figures, Forecast Evaluation Report and evaluation of income tax forecasrs for 2018-19 from-
Professor Francis Breedon, Commissioner, Professor David Ulph, Commissioner, Claire Murdoch. Head of Social Security and Public Funding, and David Stone, Head of Economy and Tax, Scottish Fiscal Commission
Official Report of Meeting 28 October 2020
25th Meeting, Wednesday 07 October 2020
Papers (684KB PDF)
Supplementary written evidence from the Cabinet Secretary for Finance on the ABR evidence session, providing further clarity on matters raised by members (573KB PDF)
Minutes (114KB PDF)
1 Pre-budget scrutiny 2021/22 and the Autumn Budget Revision: The Committee will take evidence on its pre-budget 2021/22 and the Budget (Scotland) Act 2020 Amendment (No.2) Regs from—
Kate Forbes, Cabinet Secretary for Finance
2 Subordinate legislation: Kate Forbes, Cabinet Secretary for Finance, to move S5M-22834— That the Finance and Constitution Committeee recommends that the Budget (Scotland) Act 2020 Amendment (No.2) Regs 2020 be approved.
3 Trade Bill 2020 LCM (in private): The Committee will consider a draft report.
4 UK Withdrawal from the European Union (Continuity) (Scotland) Bill (in private): The Committee will consider a draft report.
Official Report of 7 October 2020 meeting
24th Meeting, Tuesday 06 October 2020
Papers (91.2KB PDF)
1 UK Internal Market Bill LCM (in private): The Committee will consider a draft report.
2 Trade Bill 2020 LCM (in private): The Committee will consider a draft report.
September 2020
23rd Meeting, Wednesday 30 September 2020
Committee Papers (111KB PDF)
1. UK Internal Market Bill: The Committee will take evidence on the Scottish Government's LCM from-
Michael Russell, Cabinet Secretary for the Constitution, Europe and External Affairs
2. UK Withdrawal from the European Union (Continuity) (Scotland) Bill (in private):
The Committee will consider a draft report.
Minutes (96.9KB PDF)
Official Report of Meeting 30 September 2020
22nd Meeting, Tuesday 29 September 2020
Committee Papers (116KB PDF)
1 UK Internal Market: The Committee will take evidence on the Bill from-
The RT Hon. Michael Gove MP, Chancellor of the Duchy of Lancaster, UK Government
Minutes (94.76KB PDF)
Official Report of Meeting 29 September 2020
21st Meeting, Wednesday 23 September 2020
Committee Papers (293KB PDF)
1. Decision on taking business in private: To decide whether its consideration of a draft report on the UK Internal Market Bill LCM should be taken in Private.
2. The Committee will take evidence on the UK Internal Market Bill from—
Professor Michael Dougan, University of Liverpool; Dr Emily Lydgate, Sussex Law School and Professor James Foreman-Peck, Cardiff University.
3. The Committee will take evidence on the Trade Bill 2020 from—
The Rt. Hon. Greg Hands MP, Minister of State for Trade Policy.
4. The Committee will take evidence on the Trade Bill 2020 from—
Ivan McKee, Minister for Trade, Investment and Innovation, Reuben Aitken, Francesca Morton and Steve Sadler.
Minutes of Proceedings (47KB PDF)
Official Report of Meeting 23 September 2020
20th Meeting, Wednesday 16 September 2020
United Kingdom Internal Market Bill: The Committee will take evidence from—
Professor Michael Keating, Professor of Politics, University of Aberdeen; George Peretz QC, Monckton Chambers; Dr Dominic de Cogan, Centre for Tax Law, University of Cambridge; and then from— Jonathan Hall, Director of Policy, NFU Scotland; Professor David Bell, Professor of Economics, University of Stirling; David Thomson, Chief Executive Officer, Food and Drink Federation Scotland.
Official Report of Meeting 16 September 2020
19th Meeting, Wednesday 09 September 2020
UK Withdrawal from the European Union (Continuity) (Scotland) Bill:
The Committee will take evidence on the Bill at Stage 1 from Michael Russell, Cabinet Secretary for the Constitution, Europe and External Affairs, Scottish Government.
Pre-Budget Scrutiny 2021/22:
The Committee will take evidence on the Scottish Fiscal Commission's Fiscal Update from Dame Susan Rice, Chair, Professor Alasdair Smith, Commissioner, and Claire Murdoch, Head of Social Security and Public Funding, Scottish Fiscal Commission.
Official Report of Meeting 9 September 2020
18th Meeting, Wednesday 02 September 2020
Papers (310KB PDF)
Minutes (96.4KB PDF)
Official Report of Meeting 2 September 2020
August 2020
17th Meeting, Wednesday 26 August 2020
Papers (273 KB PDF)
Minute (98.9KB PDF)
Supplementary written evidence from the Law Society of Scotland (178KB PDF)
Official Report of Meeting 26 August 2020
The Committee will take evidence on UK Withdrawal from the European Union (Continuuity) Bill: Evidence Session (stage 1) from-
Professor Michael Keating, University of Aberdeen; Professor Aileen McHarg, Durham University and then from Kenneth Cambell QC, Faculty of Advocates; Michael P Clancy OBE, Law Society of Scotland.
16th Meeting, Wednesday 19 August 2020
Committee Papers (751KB PDF)
Minute (100KB PDF)
Supplementary evidence from the Minister for Public Finance and Migration, 26 August 2020 (160KB PDF)
Official Report of Meeting 19 August 2020
Subordinate Legislation: The Committee will take evidence on the LAnd and Buildings Transaction Tax (Tax Rates and Tax Bands) (Scotland) Amendment (No.2) (Coronavirus) Order 2020 (SSI 2020/215) from-
Ben Macperson, Minister for Public Finance and Migration.
Subordinate Legislation: Ben Macperson, the Minister for Public Finance and Migration to move S5M-22290- That the Finance and Constitution Committee recommends that the Land and Buildings Transaction Tac (Tax Rates and Tax Bands) (Scotland) Amendment (No.2) (Coronavirus) Order 2020 (SSI 2020/215) be approved.
UK Withdrawal from the European Union (Continuity) (Scotland) Bill: The Committee took evidence on the Bill at Stage 1 from-
Emma Lopinska, Constitutional Policy Manager, Charles Stewart Roper, Head of Enviromental Strategy, Lorraine Walkinshaw, Solicitor, SGLD and Francesca Morton, Solicitor, SGLD.
15th Meeting, Thursday 13 August 2020
Agenda (91.7KB PDF)
Minute (93.4KB PDF)
14th Meeting, Wednesday 12 August 2020
UK Internal Market: The Committee will take evidence on the UK Government's UK Internal Market White Paper from Michael Russell, Cabinet Secretary for the Constitution, Europe and External Affairs.
Official Report of Meeting 12 August 2020
June 2020
13th Meeting, Friday 19 June 2020
Meeting papers (131KB PDF)
The Committee will take evidence from, Michael Russell, Cabinet Secretary for the Constitution, Europe andExternal Affairs on Brexit.
Minutes of the meeting ( 47KB PDF)
Official Report of Meeting 19 June 2020
12th Meeting, Friday 12 June 2020
Meeting papers (707KB PDF)
The Committee will take evidence on the impact of COVID-19 on the public finances and the Fiscal Framework and the Budget (Scotland) Act 2020 Amendment Regulations 2020.
Minutes of the meeting (77KB PDF)
Official Report of Meeting 12 June 2020
11th Meeting, Friday 05 June 2020
Meeting papers (2801KB PDF)
The Committee will take evidence on the impact of COVID-19 on the public finances and the Fiscal Framework.
Minutes of the meeting (74KB PDF)
Official Report of Meeting 5 June 2020
May 2020
10th Meeting, Thursday 14 May 2020
Papers for the meeting 14 May 2020 (1466KB PDF)
The Committee will take evidence on the impact of COVID-19 on the public finances and the Fiscal Framework
Minutes of the meeting (10KB PDF)
Official Report of meeting 14 May 2020
March 2020
9th Meeting, Tuesday 24 March 2020
Meeting papers, 24 March 2020 (414 KB PDF)
Minute of the meeting, 24 March 2020 (98KB PDF)
Official Report of Meeting 24 March 2020
8th Meeting, Wednesday 18 March 2020
Minute of the meeting, 18 March 2020 (97KB)
7th Meeting, Wednesday 11 March 2020
Meeting papers, 11 March 2020 (480 KB PDF)
Official Report of Meeting 11 March 2020
Minutes of the meeting, 11 March 2020 ( 77KB PDF)
6th Meeting, Wednesday 04 March 2020
Meeting papers, 04 March 2020 (461 KB PDF)
Official Report of Meeting 4 March 2020
Minute of the meeting, 04 March 2020 (78KB PDF)
February 2020
5th Meeting, Wednesday 26 February 2020
Official Report of Meeting 26 February 2020
Minute of the meeting, 26 February 2020, (79KB PDF)
4th Meeting, Wednesday 19 February 2020
The Committee will consider a draft report on scottish Goverment's Budget 2020-21 in private.
Meeting papers 19 Febuary 2020
Minute of the Meeting 19 February 2020 (47KB PDF)
3rd Meeting, Wednesday 12 February 2020
The Committee will take evidence on the Scottish Government Budget
2020-21 From Scottish Fiscal Commission and from Minister for
Public Finance and Digital Economy.
Papers for the meeting 12 February 2020 ( 772KB)
Official Report of Meeting 12 February 2020
Minute of the Meeting 12 February 2020
January 2020
2nd Meeting, Wednesday 29 January 2020
The Committee will take evidence on strategic context of the Scottish Government's Budget 2020-21 from Mairi Spowage, Deputy Director, Fraser of Allander Institute.
Papers for the Meeting 29 January 2020 (280KB PDF)
Official Report of Meeting 29 January 2020
Minute of the meeting 29 January 2020 (96KB PDF)
1st Meeting, Wednesday 08 January 2020
Official Report of Meeting Wednesday 8 January 2020
Minute of the meeting 08 January 2020 ( 75KB PDF)