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Displaying 1664 contributions
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
I suppose that the businesses would argue that those costs are actually there, so they are having to pay for it, in effect.
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
When you say “no financial impact”, do you mean no additional revenue to collect?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
I want to touch on the costs to local authorities, to get your perspective on whether the costs set out in the financial memorandum are accurate and realistic. There will also be set-up costs before you have raised any revenue. Have you given any thought to how the council would manage those set-up costs? Morag Johnston, do you want to go first?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
Okay, thanks.
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
Okay. So a flat rate rather than a percentage rate is normal.
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
My question is about the uses that the revenue generated by the levy is put to. The draft bill says that the levy would be spent on
“developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting”
the scheme area
“for leisure purposes”.
How does that compare with any limitations that are in place in other countries or areas in Europe? We have had debates about the extent to which use of the revenue can be constrained. Also, the draft bill talks about leisure purposes here but it should also include business purposes. Any examples would be helpful.
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
Does that include set-up costs in the first year and then lower costs in subsequent years?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
Okay, thanks. Would anyone else like to come in on that?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
Good morning, panel. There has been quite a bit of conversation already about the importance of the tourism sector and businesses and small businesses in your local authority areas. It was great to hear that. Following on from Pam Gosal’s question, we heard from the business panel last week that there is a concern that the way in which the bill is written, in that it specifies that the liable person is the accommodation provider, means that the levy is a tax on business rather than a tax on visitors. There are also concerns that accommodation businesses will in effect be asked to be unpaid tax collectors for local authorities. Given that councils are able to recoup their costs for operating the scheme from the revenue raised, do you think that there is a case for businesses being able to recoup their costs from the revenue that is raised by the scheme?
Local Government, Housing and Planning Committee
Meeting date: 31 October 2023
Ivan McKee
If I understand what you are saying, the majority of the 21 member states—every one, excluding five—have a flat rate. Is there a banded flat rate within that so that different types of accommodation providers pay a different flat rate?