 Welcome to the fourth meeting in 2024 of the Delegated Powers and Law Reform Committee. We have received apologies today from our convener, Stuart McMillan, MSP, and in his place can I welcome Rona Mackay, MSP. I would like to remind everyone now to switch off or put to silent mobile phones and electronic devices. The next item of business is to decide whether to take items 5, 6 and 7 in private is the committee content to take these items in private. Under agenda item 2, we are considering three instruments subject to the affirmative procedure and no points have been raised on the draft renewables obligations Scotland amendment order 2024, the draft land and buildings transaction tax, miscellaneous amendments Scotland order 2024 and the draft provision of early learning and childcare specified children's Scotland amendment order 2024, as the committee content with these instruments. Under agenda item 3, we are considering three instruments subject to the negative procedure and issues have been raised on two of the instruments. The first instrument is SSI 2024-5, the non-domestic rates transitional relief Scotland regulations 2024. The instrument makes provision in relation to local tax reliefs. In correspondence with the Scottish Government published alongside the papers for this meeting, the committee queried whether a reference in the instrument to section 24-3 of the local government Scotland act 1966 was an error, as this section has been repealed. The Scottish Government agreed that the reference to section 24-3 is an error. I advised that it will bring forward an amending instrument with a coming into force date of 1 April 2024 coinciding with that of the principle instrument to remove the erroneous reference and to make certain other changes to regulation 11 that have been identified following a review of the instrument in light of the committee's question. Does the committee wish to draw the instrument to the attention of the Parliament on the reporting ground I, defective drafting, on the basis that regulation 11 of the instrument does not operate as intended in that regulation 11-2 refers to a provision that has been repealed without relevant savings? Does the committee wish to welcome that the Scottish Government intends to address that in an amending instrument that will come into force to coincide with the principle instrument? In relation to that instrument, the committee asked the Scottish Government about the reference in the preamble to a consultation requirement in section 14-5 of the Non-Domestic Rates Scotland Act 2020. There is no section 145 in that act and we asked if the reference should instead be to section 14-5 of the act. The Scottish Government agreed and advised that this was a typographical error. The Scottish Government proposes to address this issue by adding text to the explanatory note of the instrument, setting out the error and referring to the Scottish Government's correspondence with the committee in this regard. Does the committee wish to draw this instrument to the attention of the Parliament on the general reporting ground in that reference to the preamble to section 14-5 of the Non-Domestic Rates Scotland Act 2020 should be to section 14-5? Does the committee wish to note the Scottish Government's proposal for addressing that? The second instrument where issues have been raised is SSI 202410, the Council Tax Dwellings and Part Residential Subjects Scotland amendment regulations 2024. The instrument amends regulations governing when self-catering holiday accommodation is subject to non-domestic rates rather than council tax. In correspondence with the Scottish Government, also published alongside the papers for this meeting, the committee queried the word as was missing from regulation 5A4 of the principle regulations inserted by regulation 2-2 of the instrument and whether the meaning of the provision was sufficiently clear. The Scottish Government advised that this was a typographical error and that it will be corrected by correction slip before the instrument comes into force. Does the committee wish to draw this point to the attention of Parliament on the general reporting ground? Does the committee wish to note that the Scottish Government proposes to correct this by correction slip before the instrument comes into force? No points have been raised on SSI 2412, as the committee content with this instrument. Under agenda item 4, we are considering an instrument not subject to any parliamentary procedure. No points have been raised on SSI 202413, as the committee content with this instrument. Does the committee wish to note that the Scottish Government has laid a revised policy note in respect of the instrument? Yes. Thank you very much indeed for all that and we move the committee into private.