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Finance and Constitution Committee

Wednesday 13 March 2019 9:30 AM

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1. Scottish VAT Assignment: The Committee will take evidence in a roundtable format from— Mark Taylor, Assistant Director, Audit Director; Charlotte Barbour, Director of Taxation, ICAS; John Cullinane, Tax Policy Director, Chartered Institute of Taxation; Professor Graeme Roy, Director, Fraser of Allander Institute; John Ireland, Chief Executive, Scottish Fiscal Commission; Dr Paul Mathews, Senior Analyst, Office for Budget Responsibility. 2. Subordinate legislation: The Committee will take evidence on The Budget (Scotland) Act 2018 Amendment Regulations 2019 [draft] from— Kate Forbes, Minister for Public Finance and Digital Economy, and Scott Mackay, Head of Finance Co-ordination, Scottish Government. 3. Subordinate legislation: Kate Forbes (Minsiter for Public Finance and Digital Economy) to move—S5M-16046—That the Finance and Constitution Committee recommends that The Budget (Scotland) Act 2018 Amendment Regulations 2019 [draft] be approved. 4. Subordinate legislation: The Committee will take evidence on The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019: SSI 2019/58 from— Kate Forbes, Minister for Public Finance and Digital Economy, and Ewan Cameron-Nielsen, Finance Directorate, Scottish Government. 5. Subordinate legislation: Kate Forbes (Minister for Public Finance and Digitial Economy) to move—S5M-16045—That the Finance and Constitution Committee recommends that The Scottish Landfill Tax (Standard Rate and Lower Rate) Order 2019 be approved.

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