Finance and Public Administration Committee
8th Meeting, 2026
The Committee took evidence on the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] from—
Ivan McKee, Minister for Public Finance and Jonathan Waite, Aggregates Tax Bill Team Leader, Scottish Government.
Ivan McKee (Minister for Public Finance) moved—
S6M-20639—That the Finance and Public Administration Committee recommends that the Scottish Aggregates Tax (Miscellaneous Amendment) Regulations 2026 [draft] be approved.
The motion was agreed to.
The Committee took evidence on the Revenue Scotland and Tax Powers Act (Interest on Unpaid Tax and Interest Rates in General) Amendment Regulations 2026 (SSI 2026/17) and the Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (SSI 2026/18) from—
Ivan McKee, Minister for Public Finance, Scottish Government.
The Committee made no comment on the instruments.
The Committee took evidence from—
Mirren Kelly, Chief Officer, Local Government Finance, COSLA;
Jack Gillespie, Interim Deputy Director of Finance, NHS Scotland;
Sarah Roughead, Chief Financial Officer, Police Scotland;
Tiffany Ritchie, Acting Director of Finance, Scottish Funding Council.