Seòmar agus comataidhean

Let us go back to Alasdair Allan’s initial question, which was about the list of relevant offences. I will address my question to RSPB Scotland.

RSPB Scotland recommended in written evidence that the list of relevant offences that could result in licensing being suspended should also include offences under the Animal Health and Welfare (Scotland) Act 2006. I am interested in hearing why you take that view and whether you have examples that would help us to understand it.

The committee is interested in hearing what the key considerations are regarding whether the Scottish SPCA should have additional powers to investigate wildlife crime. I am interested in hearing from people who were not represented on the previous panel, because we asked that question last week. I will start with Jamie Whittle. Did you catch my question?

Perhaps I could hear from the RSPB and Revive, as they were not here the last time.

Agenda item 2 is evidence from the Scottish Government bill team on the Visitor Levy (Scotland) Bill. We are joined by Ben Haynes, who is the bill manager; Robin Haynes, who is the head of council tax and alternative tax policy; Philip Duffy, who is the economic adviser; Ninian Christie, who is a solicitor; and John St Clair, who is also a solicitor. I welcome you all to the meeting. I invite Ben Haynes to make a short opening statement before I open the meeting to questions from members.

Okay. We will get into that in a bit more detail as we go on.

It was good to get that detail about the extra column on the balance book. That has been brought up with me, as a Highlands and Islands MSP, as quite a lot of people there provide accommodation.

Good morning, and welcome to the 18th meeting in 2023 of the Local Government, Housing and Planning Committee. I remind all members and witnesses to ensure that their devices are on silent and that all other notifications are turned off during the meeting.

The first item on our agenda is to decide whether to take items 3, 4 and 5 in private. Are members agreed?

Members indicated agreement.

Thanks very much. It is helpful to have that overview of the steps required.

I will start by asking why the legislation is required. What is preventing councils from introducing such a tax now? Does anything in previous legislation expressly forbid local authorities from raising their own income? Additionally, why did the Scottish Government decide to introduce enabling legislation with, potentially, 32 local levies rather than introducing a national tourist tax?

Thanks very much for that.

I come back to the question on clarification of why you chose to introduce what could be 32 local levies, rather than just a national tourist tax.

That is a good point. There is potential for more.

Related to that question, we are aware that there might be, for example, high numbers of day-trippers who stay in Edinburgh and travel out but do not stay overnight. Could it be that those other areas continue to shoulder the cost of delivering and maintaining the services used by tourists but do not receive any benefit from the legislation? Have you given any thought to that?