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Seòmar agus comataidhean

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Session 6: 13 May 2021 to 8 April 2026
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Displaying 6837 contributions

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Local Government, Housing and Planning Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 February 2026

Ariane Burgess

I want to go back. At the beginning of the meeting, I asked members to agree to take items in private. I need to update that decision. Do members agree to take items 7 and 8 in private?

Members indicated agreement.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

I am going to get a bit technical and dig in to a few things. I will go back to section 6, on the cruise ship levy. Is the purpose of section 6 to give the Government the opportunity to include things such as a point of entry levy or a cruise ship levy in the 2024 act, or would separate primary legislation be needed, given that it is a different mechanism?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

A good example of what Fulton MacGregor is getting at would be people in the Western Isles who depend on hospital appointments in Glasgow. There could be some kind of discussion, relationship and collaboration between the two local authorities on that situation.

I will bring in Willie Coffey on the financial memorandum.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

I was going to ask whether that would be a good idea or a recipe for confusion that would give people a sense of uneven treatment, but I guess that it is for councils to think about those issues as part of their consultations.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

Exceptions.

Local Government, Housing and Planning Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 February 2026

Ariane Burgess

Good morning, and welcome to the public part of the committee’s fifth meeting in 2025. I remind all members and witnesses to ensure that their devices are in silent mode. We have had apologies from Meghan Gallacher.

We begin our public proceedings with agenda item 2, having already considered item 1 in private. The first public item on our agenda is a decision on whether to take items 8 and 9 in private. Do we agree to do that?

Members indicated agreement.

10:08

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

Lots of different tiers—let us focus on that.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

The original act included a percentage, and now we are bringing in a fixed or tiered flat rate. After the act was enforced, there were concerns about the percentage rate. We have heard in previous evidence sessions that the percentage rate could be challenging for smaller providers. Could you explain what you unearthed in that regard?

Charging a percentage rate is a progressive approach. If that approach could have worked everywhere, it would have been great for everyone, because it is a fairer way of administering the levy. What were some of the issues that led you to realise that there was a need for variety? I know that we are aiming for flexibility and simplicity, but were there some technical issues in the background that made the percentage approach unworkable?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

That was helpful. Thank you.

I want to explore the issue of whether different approaches—a percentage system and a tiered flat-rate system—could be used in the same area. Will the bill allow a council to run two different visitor levy approaches for accommodation in the same area? Could one business end up being subject to a percentage system and a flat-rate system?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 1

Meeting date: 3 February 2026

Ariane Burgess

As you say, the bill will introduce a flat-rate option, which, as you mentioned in your opening statement, can be designed in different ways. It can be a fixed amount or a range of fixed amounts; there is also the percentage levy. What is the minimum level of simplicity that should be expected, so that the flat rate does not become lots of tiers and exceptions that are harder to implement than a percentage levy?