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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 5 March 2026
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Displaying 6721 contributions

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Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

So, it would be up to the three island authorities to ensure that a cruise ship levy stays at the forefront of the mind of whoever is in government.

I will get even more technical and go back to my earlier question about chargeable transactions. Section 1(2), which relates to the basis on which a levy is to be charged, inserts section 4A into the 2024 act. It sets out that

“A local authority seeking to introduce a VL scheme must determine whether the levy to be charged in respect of each chargeable transaction to which the scheme relates is to be on the basis of either—

(a) a percentage rate (or percentage rates) set in accordance with section 6, or

(b) a fixed amount (or fixed amounts) set in accordance with section 6A.”

There is a bit of concern that we could end up with a business being subject to both.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

Given the speed at which the bill needs to be worked on, it is interesting to hear that you are listening and that you are going to look at our report. Are there already Government amendments for stage 2 under consideration?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

A cruise ship levy is more in the mix of what our three island authorities are looking for. When could that potentially come forward in order to help them?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

Okay—and there is a keenness for local authorities to take legal advice if they are going to take that approach.

Local Government, Housing and Planning Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 February 2026

Ariane Burgess

That concludes the public part of the meeting, and we will now move into private.

11:00

Meeting continued in private until 11:47.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ariane Burgess

Agenda item 6 is consideration of two negative instruments. As members have no comments, does the committee agree that we do not wish to make any recommendations in relation to the instruments?

Members indicated agreement.

Local Government, Housing and Planning Committee [Draft]

Decision on Taking Business in Private

Meeting date: 3 February 2026

Ariane Burgess

I want to go back. At the beginning of the meeting, I asked members to agree to take items in private. I need to update that decision. Do members agree to take items 7 and 8 in private?

Members indicated agreement.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

I am going to get a bit technical and dig in to a few things. I will go back to section 6, on the cruise ship levy. Is the purpose of section 6 to give the Government the opportunity to include things such as a point of entry levy or a cruise ship levy in the 2024 act, or would separate primary legislation be needed, given that it is a different mechanism?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

A good example of what Fulton MacGregor is getting at would be people in the Western Isles who depend on hospital appointments in Glasgow. There could be some kind of discussion, relationship and collaboration between the two local authorities on that situation.

I will bring in Willie Coffey on the financial memorandum.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ariane Burgess

I was going to ask whether that would be a good idea or a recipe for confusion that would give people a sense of uneven treatment, but I guess that it is for councils to think about those issues as part of their consultations.