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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 7 March 2026
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Displaying 6761 contributions

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Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The next group is on the application and effect of the levy on rural and island communities. Amendment 12, in the name of Stephen Kerr, is grouped with amendments 23 to 27, 30 and 31.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

Agenda item 2 is stage 2 consideration of the Visitor Levy (Amendment) (Scotland) Bill. I thank members for accommodating the last-minute scheduling changes. We have from now until decision time to make progress with the groupings, and we may meet again following decision time to continue our consideration of amendments.

I welcome to the meeting the Minister for Public Finance, Ivan McKee, along with his supporting officials. I note that the officials who are seated at the table are here to support the minister, but they are not able to speak on the amendments, so members should direct their comments or questions to the minister.

For anyone who is watching, I will briefly explain the procedure that we will follow during today’s proceedings. Members should have with them a copy of the bill, the marshalled list and the groupings, which are available on the bill web page on the Scottish Parliament’s website. I will call each amendment individually, following the order on the marshalled list. The member who lodged the amendment should either move it or say “Not moved” when it is called. If that member does not move it, any other member present may do so.

The groupings of amendments set out the amendments in the order in which they will be debated. There will be one debate on each group of amendments. In each debate, I will call the member who lodged the first amendment in the group to move and speak to that amendment and to speak to all other amendments in the group, if they wish to do so. I will then call other members with amendments in the group to speak to—but not move—their amendments, and to speak to other amendments in the group, if they wish. I will then call any other members who wish to speak in the debate. Members wishing to speak should indicate by catching my or the clerk’s attention. I will then call the minister, if he has not already spoken in the debate. Finally, I will call the member who moved the first amendment in the group to wind up and either press the amendment or seek to withdraw it. If the amendment is pressed, I will put the question on the amendment. If a member wishes to withdraw an amendment after it has been moved and debated, I will ask whether any member present objects. If there is an objection, I will immediately put the question on the amendment.

Later amendments in a group are not debated again when they are reached. If they are moved, I will put the question on them straight away. If there is a division, only committee members are entitled to vote. Voting is by a show of hands. It is important that members keep their hands raised clearly until the clerks have recorded their names. If there is a tie, I must exercise a casting vote.

The committee is also required to consider and decide on each section of and schedule to the bill, and the long title. I will put the question on each of the provisions at the appropriate point.

Now that we have covered those procedural points, we can begin our consideration of amendments.

Section 1—Basis on which levy is to be charged

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The next grouping is on the review and expiry of visitor levy schemes. Amendment 19, in the name of Stephen Kerr, is the only amendment in the group.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The question is, that amendment 29 be agreed to. Are we agreed?

Members: No.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

There will be a division.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

There will be a division.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The result of the division is: For 2, Against 5, Abstentions 0.

Amendment 13 disagreed to.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The next group is on the meaning of overnight accommodation. Amendment 28, in the name of Tim Eagle, is the only amendment in the group.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The next group is on returns and assessment. Amendment 5, in the name of the minister, is grouped with amendment 10.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Meeting date: 4 March 2026

Ariane Burgess

The next group is on restriction on imposing more than one levy for same overnight stay. Amendment 9, in the name of the minister, is the only amendment in the group.