Official Report: search what was said in Parliament
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.
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Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
Thank you.
Do you agree with the requirement to consult, report and review schemes, including the need for the 18-month lead-in time? The tourism sector would like the lead-in time to commence only if and when the bill is enacted. Can we start with Kathlene Morrison, who is online?
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
In the submissions, a number of local authorities shared that view. Councillor Lobban, do you want to come in on that?
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
How do local authorities and providers check that exemption claims are legitimate?
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
Thank you.
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
Good morning, panel. Some businesses believe that local flexibility will make the regulatory landscape more complex. Last week, one witness said that there is
“so much localism for localism’s sake”—[Official Report, Local Government, Housing and Planning Committee, 24 October; c 13.]
Councillor Lobban, you have touched on this but can you expand on why you feel that it is important that local authorities have freedom to decide on exemption rates and remittance issues, rather than having those imposed on them?
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
Does anyone else want to comment on that?
Local Government, Housing and Planning Committee
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 31 October 2023
Marie McNair
The committee is interested in tourist tax exemptions that are in place across Europe, whether they are determined nationally or locally, what type of stays or guests are exempt and how accommodation providers and local authorities check to ensure that exemptions claims are legitimate.
Local Government, Housing and Planning Committee [Draft]
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 24 October 2023
Marie McNair
Thank you.
Local Government, Housing and Planning Committee [Draft]
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 24 October 2023
Marie McNair
Good morning. What are your views on the levy being an accommodation levy and not a visitor levy, because many visitors—day trippers, wild campers, some motorhome drivers and cruise-ship passengers—will not have to pay anything? David Weston touched on that. Would you like to expand on your previous comments?
Local Government, Housing and Planning Committee [Draft]
Visitor Levy (Scotland) Bill: Stage 1
Meeting date: 24 October 2023
Marie McNair
Good morning, panel. What are your views on the levy being an accommodation levy and not a visitor levy? Margo Paterson commented on the fact that many visitors such as day-trippers, wild campers, some motorhome drivers and cruise-ship passengers will not have to pay anything. Could the bill be amended to capture visitors who do not pay for accommodation but clearly have an impact on the areas that they visit?
I will go to Sarah Allanson first.
