Committee
Finance and Public Administration Committee 24 February 2026 [Draft]
24 Feb 2026 · S6 · Finance and Public Administration Committee
Item of business
Subordinate Legislation
Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order 2026 (SSI 2026/18)
:Oh, you are asking about that provision. Yes, it is so that, in a case where there are questions or where Revenue Scotland wants to verify what is happening with regard to that movement, it would have the power to do that, as you would expect.
In the same item of business
The Convener (Kenneth Gibson)
SNP
Good morning and welcome to the eighth meeting in 2026 of the Finance and Public Administration Committee. We have three items of subordinate legislation to ...
The Minister for Public Finance (Ivan McKee)
SNP
The Scottish Government is working closely with the United Kingdom Government, His Majesty’s Revenue and Customs, and Revenue Scotland to ensure the successf...
Liz Smith (Mid Scotland and Fife) (Con)
Con
I am generally happy with the instruments, minister. I have just one question. The policy note intimates that the instrument will not have much impact on loc...
Ivan McKee
SNP
:No, not that I am aware of, but I will ask my officials to say whether there has been any feedback on that.
Jonathan Waite (Scottish Government)
There was no concern as part of the consultation analysis. The scenarios that we have been looking at cover cross-border movements that originate in the rest...
John Mason (Glasgow Shettleston) (Ind)
Ind
I just have one point on the Revenue Scotland and Tax Powers Act (Involved Third Party) Amendment Order. Could you give us an example of a scenario where thi...
Ivan McKee
SNP
:I will ask my officials to come in on some of the detail on that. In general, it is about the point at which the tax is levied or becomes due, which would t...
John Mason
Ind
:You are talking about entering the business premises of an involved third party. Why would anyone want to do that? Is it just to check?
Ivan McKee
SNP
:Oh, you are asking about that provision. Yes, it is so that, in a case where there are questions or where Revenue Scotland wants to verify what is happening...
John Mason
Ind
:So, as well as checking on the quarry itself, Revenue Scotland will be able to check other organisations that take the material. Is that the idea?
Ivan McKee
SNP
:Yes. None of my officials are saying that I am wrong, so I must be right.
The Convener
SNP
As we appear to have no more questions, I turn to item 2, which is formal consideration of the motion on the instrument. I invite the minister to move and sp...
The Convener
SNP
I thank the minister and move to the next item.We will hear from the Minister for Public Finance on two instruments that are subject to the negative procedur...
Ivan McKee
SNP
:Convener, I refer to my earlier comments.
The Convener
SNP
Do members have any questions?As members have no further questions or comments, I thank the minister and his officials for their evidence.
Ivan McKee
SNP
:Thank you. I will see you again.
The Convener
SNP
I will call a break until the appearance of our next witnesses.10:09Meeting suspended.10:27On resuming—