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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. Current session: 13 May 2021 to 14 October 2025
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Displaying 1479 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

That is helpful.

I want to ask a few questions about exemptions and how they could work in practice. Last week, I raised the fact that many people come to Edinburgh to visit family members in the sick kids hospital, as we have national services there, or to visit family members in prison. Edinburgh’s festivals have put out a call to exempt artists and technicians, and generally there is the issue of people who are undertaking work.

Does the panel believe that we should have such exemptions and, if so, how could they be delivered? For example, someone in the capital who is receiving care from a family member who cannot stay with them and who is in a hotel during that period could use their council tax number to book the accommodation.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

Good morning, panel, and thank you for joining us.

I have a question about the Scottish Government’s consultation, which took place before the pandemic. In your experience, what change has there been in European tourism since things have returned to normal? What impact could that have on the bill as it stands?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

That was helpful.

You will be aware of the Scottish Government’s recent legislation on short-term lets, which have been a huge part of the offering to tourists in the capital. Are you aware of any other countries where unintended consequences have arisen from two different pieces of legislation being brought in at a similar time, one of which limits the accommodation provided to tourists while the other looks to tax them? What impact, negative or positive, do you think that such an approach has had?

11:30  

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

Okay. Thank you.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

Good morning, panel. Thank you for joining us. The bill provides for a percentage to be used, which would be for councils to decide, and it places no restrictions on what that may be. What are your views on that approach? What are the pros and cons of using a percentage rather than a flat rate? What challenges will businesses face if the levy is set at different levels in different parts of the country?

10:15  

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

My next question is about flexibilities in the bill. We touched on that when we talked about the potential for a levy to be applied only at certain times of the year. Hogmanay was highlighted, and I imagine that the Edinburgh festival is a time that the City of Edinburgh Council would look at. Would such flexibility be appropriate and useful?

Also, what are your views on local and national exemptions for people who are staying in hotels in order to work in an area, people who are providing care to a loved one and people who are visiting their children in hospital or a family member in prison? Should exemptions for such people, which are not currently in the bill, be taken forward?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

Do you know about any exemptions that are in place in other systems and how they are administered? For example, the Edinburgh festivals provide a discount on some things for people who live in Edinburgh, with their council tax number being the key to unlock that. Are there ways of doing the administration to provide such exemptions? Would that solve the problem? If someone books something as a resident of Edinburgh—the City of Edinburgh Council being, probably, the keenest on the levy being introduced—could that enable a discount?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

Good morning, panel, and thank you for joining us.

One of my questions has already been answered. I do not think that anyone on the panel disagrees that there should be a flat rate fee, not a percentage, if the levy goes ahead, and that it should be a national scheme.

I want to ask about flexibilities in the bill, levies being charged at certain times of the year, and those being reduced or removed at other times. What are the panel’s views on that and any other local exemptions or discounts that you would like?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

Thank you.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Miles Briggs

That is helpful.

On the administration of exemptions, as an Edinburgh MSP, my focus is on people who come to Edinburgh to work in the city, to visit a child who is in the sick kids hospital, to provide care for a family member—we know the difficulties with getting people to provide personal care in Scotland—or to visit a family member in prison. What potential do you see for such people to be exempt and for a system to be put in place for that? For example, if it were me, could I book accommodation and provide my City of Edinburgh council tax number as proof that I am an Edinburgh resident? Should we look at that, and could it be taken forward?