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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 5 May 2021
  6. Current session: 12 May 2021 to 25 June 2025
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Displaying 1169 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Tom Arthur

I have met representatives of both of our national parks and have had some very useful discussions. Again, I would be grateful for the committee’s views on this, but one thing that I have taken away from those discussions is the need to consider whether there must be any further provision in the eventual legislation on engagement with the national parks. That said, I recognise that the scheme is for local authorities to administer as the tax authority.

The bill as introduced provides the ability for two or more local authorities to work together. You could imagine, for instance, authorities that share areas of a national park working together on developing a specific levy that would cover the park, but that would be a decision for individual local authorities working together collaboratively. Similarly, on the point about a regional approach, the provision in the bill to allow local authorities to work together would allow a number of councils to collaborate on a visitor levy and to make decisions, through consultation and engagement, on how that revenue can be utilised most meaningfully and impactfully within their particular region. Again, though, those decisions will ultimately be for individual local authorities to take.

Notwithstanding that, I reiterate that I will consider what further measures might be required to ensure that the voice of the national parks is appropriately recognised—including in the proposed legislation, if necessary. I think that there is sufficient flexibility there. I am keen to ensure that the framework provided by the legislation is as straightforward to administer as it possibly can be, while retaining flexibility to allow local authorities to respond, either individually or collectively, depending on the needs and assets of their particular areas.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Tom Arthur

That question gets to the heart of the issue of national consistency and local flexibility. I appreciate that a view might be formed in the Parliament that, regardless of location, certain categories of individual circumstance should be exempt. However, I am also conscious of the importance of local autonomy in deciding what is best for a particular area, and of the need to ensure as much administrative simplicity as possible for local authorities and businesses. The legislation allows for exemptions to be determined locally. The expert group has undertaken work on best practice and guidance, and it could consider that as part of its work.

As for getting the balance right in this respect, I want to ensure that, beyond what is in the bill, business, communities and local government have the opportunity, through working together and engaging through consultation, to determine the best suite of exemptions—if any—for their particular area.

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Tom Arthur

I am grateful for the opportunity to answer questions on this issue.

We very much recognise the views that have been expressed by local government since the First Minister’s announcement on the council tax freeze. In fact, since then, the First Minister and the Deputy First Minister have met and had engagement with COSLA.

The Verity house agreement, which underpins our new deal with local government, is broad and wide ranging. The fiscal element is just one part of that agreement; council tax is just one part of the fiscal element; and the council tax freeze is just one part of our considerations around council tax. The committee will be aware of the work that has been undertaken through the joint working group on sources of local government funding and council tax reform.

We are committed to engaging constructively with local government colleagues in COSLA to ensure that we are able to successfully implement a council tax freeze. I think that there is a shared understanding that that would be of benefit to households who are struggling right across Scotland.

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Tom Arthur

It is progressing constructively, as is engagement in the pre-budget space. The visitor levy legislation, which we were considering in the previous evidence session, is an excellent example of the partnership working that is being done with local government to develop a proposition in response to a long-term ask from local government. We also touched on the cruise ship levy, which we have committed to. Again, that is a proposition that has come from local government and to which we are responding positively.

I lead on and have direct responsibility for certain aspects of local government finance, and I am committed to working in partnership with local government colleagues to look at the opportunities that we have to further increase the fiscal empowerment of local government. That is reflected in the visitor levy and the cruise ship levy that we have committed to, as well as in the work that we have undertaken on reforming aspects of the council tax, such as the consultation on levying a premium on second homes.

We are making progress and I know that my ministerial colleagues in other portfolios covering a wide range of areas can speak to where they have seen significant progress as a result of that partnership working approach. We are certainly committed to recognising the huge opportunities afforded by working in partnership and with mutual respect with our local government colleagues.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

We are also working with partners, and we continue to engage with COSLA. We will continue to monitor the situation in-year and, based on our understanding to date, decisions will be taken in the budget on allocations for the next financial year. We of course remain absolutely committed to ensuring that we support those who have come from Ukraine to Scotland.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

Those settlements have been agreed and we have committed to them going forward, and future rounds of negotiation will take place in the usual way through the joint committee. We have worked constructively to ensure that we can support those pay settlements. As the committee will appreciate, they have necessitated our taking some quite challenging decisions, but that demonstrates the Government’s commitment to the teaching profession.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

It was to support the teachers’ pay settlement.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

As I have said, the money goes to the centre, and where it has been reallocated to is set out in the ABR document. For example, we have already touched on the resource for local government and the £30 million of support for Ukraine; the resource savings go to the centre and are reallocated. Is there anything that you want to add, Craig?

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

Pardon? I am sorry—I missed the last part of your sentence.

Finance and Public Administration Committee

Subordinate Legislation

Meeting date: 7 November 2023

Tom Arthur

Those decisions will be taken as part of the budget process.