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1. Decision on taking business in private:

The Committee agreed to take item 3 in private.

2. Subordinate legislation:

The Committee took evidence on the  (SSI 2026/135) from—

Fiona Campbell, Chief Executive, Association of Scotland’s Self-Caterers;

Garry Clark, Development Manager, East, Mid and South of Scotland, Federation of Small Businesses;

Leon Thompson, Executive Director, UKHospitality Scotland; and

Ivan McKee, Minister for Public Finance, supported by Anouk Berthier, Head of Non-Domestic Rates Policy, and Susan Robb, Solicitor, Scottish Government.

The Committee agreed to make no recommendations in relation to the instrument.

3. Subordinate legislation (in private):

The Committee considered the evidence it heard earlier under agenda item 2.