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 6834 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
As you say, the bill will introduce a flat-rate option, which, as you mentioned in your opening statement, can be designed in different ways. It can be a fixed amount or a range of fixed amounts; there is also the percentage levy. What is the minimum level of simplicity that should be expected, so that the flat rate does not become lots of tiers and exceptions that are harder to implement than a percentage levy?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Our next item is evidence on the Visitor Levy (Amendment) (Scotland) Bill from the Minister for Public Finance, Ivan McKee MSP, who is accompanied by his officials Fiona Campbell, leader of the visitor levy and cruise ship levy team; David Storrie, head of local taxation policy; and Kayleigh Blair, Michal Polaski and Susan Robb, solicitors. Two of them are not here. Are they online? They might not have arrived yet—they might be coming for the Scottish statutory instrument item.
I welcome you all to the meeting. During this evidence session, we will take the opportunity to ask about the three following items of subordinate legislation relating to the existing Visitor Levy (Scotland) Act 2024: the draft Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026, the draft Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 and the draft Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026. Those three instruments have been laid under the affirmative procedure, which means that the Parliament must approve them before they can come into force.
Following this evidence session, the committee will be invited, at the next agenda item, to consider motions to approve the instruments. I remind everyone that the Scottish Government officials can speak under this item but not in the debate on the instruments that follows. There is no need for you to operate your microphones, as we will do that for you.
I invite the minister to make a brief opening statement.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Thank you for that statement and the points that you made. We will move to questions, and I will open with a theme about balancing flexibility and simplicity.
At our previous evidence session, local authorities talked about their desire for flexibility and industry talked about its desire for simplicity. According to the evidence that we have taken and what you have said, the Scottish Government is trying to balance the call for flexibility from local government and the need for simplicity expressed by businesses and customers. I would be interested to hear a couple of concrete examples of what councils will be able to do under the bill that they cannot do now, and how you will ensure that those choices do not turn into a confusing patchwork for businesses and visitors, which is what people were talking about the last time around.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Thanks. [Interruption.] I have no idea what that sound is. Excuse me, someone seems to be calling me on the laptop through Webex. Suddenly, I am very popular—in the middle of a committee meeting!
I have lost my train of thought. Oh, yes. To be clear, you are saying that you will potentially keep the per-person, per-night option and that it is for local authorities to do the consultation and find out what works. That is the flexibility piece.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
That concludes our questions on the bill. I have one question on the subordinate legislation that relates to the 2024 act. I am interested to understand how, in your view, the instruments that the committee will come on to consider today will potentially impact the proposals in the bill that we have just been talking about.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
We will move on to the theme of consultation requirements and the options that are available to councils that have already announced percentage schemes. I will bring in Mark Griffin.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Yes. Do they have any impact on the bill?
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
That is very much appreciated. I will bring in Evelyn Tweed and we will move to a new theme, which is a national cap.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
Agenda item 5 is consideration of a negative instrument. As members have no comments, does the committee agree that we do not wish to make any recommendations in relation to the instrument?
Members indicated agreement.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 3 February 2026
Ariane Burgess
I think that that is right. We were getting at whether an operator could end up getting mixed up in two schemes, but it is clear that that will not happen. Thank you for that clarification.