 Welcome to the 12th meeting of session 6 of the Delegated Powers and Law Reform Committee. Stuart McMillan has sent his apologies for the meeting. I welcome Jenny Minto, who is substituting for Stuart today. Before we move on to the first item on the agenda, I remind everyone present to switch mobile phones to silent. The first item of business is to consider an instrument made under the European Union Withdrawal Act 2018. The committee is considering if the appropriate scrutiny procedure and the appropriate categorisation has been applied to SSI 2022-90, the official controls, transitional staging period, miscellaneous amendments, Scotland regulations 2022. This instrument makes exemptions for some official controls for certain animal and plant products being imported into Scotland from Northern Ireland and the Republic of Ireland. The instrument has been laid under the negative procedure and is considered by the Scottish Government to be of low significance in correspondence with the Scottish Government. The committee asked whether it agreed that a choice of procedure was available and, if so, for further explanation as to their choice of a negative procedure. The Scottish Government confirmed that there was a choice of procedure and that the negative procedure was considered appropriate due to the limited impact of the amendments made by the instrument, which will apply for a limited time. I ask the committee content that the appropriate scrutiny procedure and categorisation have been applied to this instrument. Under agenda item 2, we are considering an instrument subject to the made affirmative procedure and no points have been raised on SSI 2022-123, as the committee content with this instrument. Under agenda item 3, we are considering an instrument subject to the negative procedure and issues have been raised on three of these instruments. The first is SSI 2022-90, the official controls, transitional staging period, miscellaneous amendments Scotland regulations 2022. As noted under item 1, those regulations make exemptions from some official controls for certain animal and plant products being imported into Scotland from Northern Ireland and the Republic of Ireland. The intended effect of regulation 2 of the instrument is to exempt imports of certain animal origin goods that are produced in Northern Ireland and the Republic of Ireland from a pre-notification requirement to the Border's Control Authority. In correspondence with the Scottish Government, the committee asked whether the absence of a reference in regulation 2 to the Republic of Ireland was intentional and where related provisions refer to both Northern Ireland and the Republic of Ireland. The Scottish Government confirmed that this was a drafting error and that reference to the Republic of Ireland should not have been included. It is committed to rectifying this error by making a further amendment in an SSI that will be laid in the Scottish Parliament at the next available opportunity. Does the committee wish to draw this instrument to the attention of the Parliament on reporting ground 1 that its drafting appears to be defective due to the error in regulation 2 of the instrument? No one is other minded, so the committee will draw that instrument to the attention of the Parliament. At the same time, does the committee wish to note the Scottish Government's commitment to rectify the error by making a further amendment in an SSI that will be laid in the Scottish Parliament at the next available opportunity? Issues have also been raised on two instruments made under Local Government Finance Act 1992 for failure to lay them in accordance with the requirements under section 282 of the Interpretation and Legislative Reform Scotland Act 2010. The 2010 act requires that instruments subject to the negative procedure be laid at least 28 days before they come into force, not counting recess periods of more than four days. The first of those is SSI 2022-124, the Council Tax Exempt Dwellings Scotland Amendment Order 2022. Those regulations amend the Council Tax Exempt Dwellings Scotland Order 1997, so the Council Tax is not charged on dwellings that are exclusively used as a sole or main residence of those who have left Ukraine in connection with the Russian invasion and who have to leave to remain or enter the UK on a right to abode in the UK. The second instrument is SSI 2022-125, the Council Tax Reduction and the Council Tax Discounts Miscellaneous Amendment Scotland Regulations 2022. The instrument amends specified Council Tax Regulations to provide that the entitlement to the single person discount from Council Tax liability and under the Council Tax Reduction scheme is not affected by offering accommodation to certain persons coming to the UK from Ukraine in connection with the Russian invasion. In correspondence with the Presiding Officer in relation to the two instruments, the Scottish Government explained that the Homes for Ukraine scheme was launched by the UK Government on 14 March 2022. Due to the nature of the scheme, it has the potential to increase the level of Council Tax liability of those who accommodate Ukrainian refugees and was not able to be fully assessed until the scheme was launched. The Scottish Government also stated that, given the urgent nature of the need to change the law on this occasion and the short timeframe from when the Homes for Ukraine scheme was launched and the beginning of the 2022-23 Council Tax year, it had not been possible to meet the 28-day requirement. Can I ask does the committee wish to draw SSI 2022-124 and SSI 2022-125 to the attention of Parliament under reporting ground JAI for failure to comply with requirements? At the same time, the committee content with the Scottish Government's explanation provided for the breaches of the laying requirements. Also under the agenda item, no points have been raised on SSI 2022-119 and is the committee content with that instrument. We are considering an instrument not subject to any parliamentary procedure. No points have been raised on SSI 2022-120. Is the committee content with this instrument? The next meeting of the committee will take place on Tuesday 26 April. I close this meeting. Thank you.