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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 5 May 2021
  6. Current session: 12 May 2021 to 16 March 2025
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Displaying 903 contributions

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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.