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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 8 February 2026
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Displaying 6572 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

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]

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

Meeting date: 3 February 2026

Ariane Burgess

That might be something of a concern, then.

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]

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

Meeting date: 3 February 2026

Ariane Burgess

Great—thanks for that clarity.

Thank you for your evidence on the bill. It is a bit confusing for the committee, because we now have visitor levy regulations to consider.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ariane Burgess

The committee will report on the outcome for the instruments in due course. Does the committee agree to delegate responsibility to me as convener to approve a draft of that report for publication?

Members indicated agreement.

Local Government, Housing and Planning Committee [Draft]

Subordinate Legislation

Meeting date: 3 February 2026

Ariane Burgess

I thank the minister and his officials for joining us. We will take a short break to allow our guests to leave.

10:57

Meeting suspended.

10:58

On resuming—