The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 6837 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Our next item is evidence on the Visitor Levy (Amendment) (Scotland) Bill from the Minister for Public Finance, Ivan McKee MSP, who is accompanied by his officials Fiona Campbell, leader of the visitor levy and cruise ship levy team; David Storrie, head of local taxation policy; and Kayleigh Blair, Michal Polaski and Susan Robb, solicitors. Two of them are not here. Are they online? They might not have arrived yet—they might be coming for the Scottish statutory instrument item.
I welcome you all to the meeting. During this evidence session, we will take the opportunity to ask about the three following items of subordinate legislation relating to the existing Visitor Levy (Scotland) Act 2024: the draft Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, the draft Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 and the draft Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026. Those three instruments have been laid under the affirmative procedure, which means that the Parliament must approve them before they can come into force.
Following this evidence session, the committee will be invited, at the next agenda item, to consider motions to approve the instruments. I remind everyone that the Scottish Government officials can speak under this item but not in the debate on the instruments that follows. There is no need for you to operate your microphones, as we will do that for you.
I invite the minister to make a brief opening statement.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Thank you for that statement and the points that you made. We will move to questions, and I will open with a theme about balancing flexibility and simplicity.
At our previous evidence session, local authorities talked about their desire for flexibility and industry talked about its desire for simplicity. According to the evidence that we have taken and what you have said, the Scottish Government is trying to balance the call for flexibility from local government and the need for simplicity expressed by businesses and customers. I would be interested to hear a couple of concrete examples of what councils will be able to do under the bill that they cannot do now, and how you will ensure that those choices do not turn into a confusing patchwork for businesses and visitors, which is what people were talking about the last time around.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
That might be something of a concern, then.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Great—thanks for that clarity.
Thank you for your evidence on the bill. It is a bit confusing for the committee, because we now have visitor levy regulations to consider.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
The committee will report on the outcome for the instruments in due course. Does the committee agree to delegate responsibility to me as convener to approve a draft of that report for publication?
Members indicated agreement.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
I thank the minister and his officials for joining us. We will take a short break to allow our guests to leave.
10:57
Meeting suspended.
10:58
On resuming—
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
So, it could be that a business gets caught up in both schemes.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Agenda item 4 is formal consideration of the motions on the three SSIs that we have just taken evidence on. I invite the minister to move motions S6M-20366, S6M-20365 and S6M-20509, noting that he spoke to the instruments earlier.
Motions moved,
That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 [draft] be approved.
That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 [draft] be approved.
That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 [draft] be approved.—[Ivan McKee]
Motions agreed to.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Thank you. So, the bill cannot prevent such situations for legal reasons, but they can be prevented through the checks and balances in the local authority sphere.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Okay—thanks. We move on to questions from Fulton MacGregor on exemptions.