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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. Current session: 13 May 2021 to 7 February 2026
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Displaying 1454 contributions

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Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

We are trying to change as little as possible, because the more we touch, the more we risk breaking something or creating unintended consequences. It would potentially become a bit complicated to put in place a scenario where we referred to inflation rates and said, “Based on this scenario, you can do this, and based on that scenario, you can do that.” We want to avoid a situation where automatic uprating leads us into a world where we get some strange and non-rounded numbers being used, because that would not be helpful. We are giving some thought to what that should look like.

I imagine that, in the real world, local authorities will look at the matter and uprate their charges every three or four years, as they do with other charges in their control. We are open to a simple mechanism that allows that to be a straightforward process that they can implement. We need to allow some running time for businesses to be able to change systems and understand what is coming down the track, but it absolutely would not make sense for that to be an 18-month period, which would take us from one financial year into the next one and the one after that.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

I am delving into the technicalities here, but officials will keep me right. The bill will allow a local authority to have different charging approaches in different parts of the local authority area or for different types of accommodation, but it would not allow a situation in which the same accommodation unit was charged on both bases at the same time.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Potentially, yes, but the same accommodation provider would not be charged on both bases.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

That is correct, but it is important to recognise that that would require the council to decide that that was a wise thing to do.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

There has been engagement with stakeholders, as you would expect, to pull together what is in the financial memorandum. We have indicated that there are a number of areas where there will be amendments at later stages, and that some of the parameters are still to be defined as we hear evidence from different stakeholders. As you would expect, the financial memorandum will evolve. There has been engagement but, at this point, the memorandum reflects our best appraisal of the numbers. They will change, depending on how the parameters that are in the bill change.

10:45

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

I will let officials speak about the technical aspects, but, as I indicated earlier, a business would not find itself in a position in which it would be subject to both simultaneously.

At this point, I will bring in a lawyer.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Like everything in the process, there are challenges, which we need to address based on evidence. I see the challenges that it presents. Officials can keep me right, but if I am not mistaken, charges for the per-person, per-night option would be based on the accommodation’s capacity rather than the number of people who take it up. Is that right, David?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Yes.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Officials can keep me right on the technicalities, but local authorities have the ability to do that themselves. In the scenarios that you are painting, local authorities would have that power, and they will be able to judge whether they want to use that locally.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

No. Local authorities have the ability to add further exemptions if they decide that that makes sense locally. That is the right approach, because it gives them that flexibility. The regulations are about a technical issue in the disability exemptions, which clarifies the definition of the scope. David Storrie might want to talk to that.