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.
Displaying 6813 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Let us take the example of a hotel and a B and B on a street in Inverness. The hotel could be on a percentage rate and the B&B could be on a tiered flat rate.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
The same operator would not have that mix, but a hotel and a B&B on the same street could be on two different rates.
Local Government, Housing and Planning Committee [Draft]
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]
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]
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]
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]
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]
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]
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]
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?