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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 5 May 2021
  6. Current session: 12 May 2021 to 18 April 2025
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Displaying 1268 contributions

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Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

Thanks.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

I suppose that the difficulty is that booking accommodation is not within local government control. People do that online, through the hotels, bed and breakfasts and the guest houses that they are staying with. Monitoring exemptions is therefore not necessarily a role that councils will be responsible for. As the bill progresses, there may be more conversation about that.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Thank you both for joining us today.

I will carry on with a couple of questions about the flexibility of the levy. There have been calls for a nationally set cap, either on the percentage rate or on the number of nights that would be chargeable. If different local authorities each set a levy, that might create a postcode lottery for people visiting Scotland. What is COSLA’s view on that? Specifically, what is COSLA’s view on the number of nights for which the levy would be charged?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Good morning, minister, and good morning to your officials, too.

I want to get some clarification on cruise ships. Two weeks ago, your Green ministerial colleague was quite clear that they would be part of the bill, but I think that what you are saying today is that there will need to be a consultation. Given that we are scrutinising the bill now, it is probably unlikely that cruise ships will be included in the eventual legislation. Is that right?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Thanks for that. It is important that clear work is done on the issue, because a broad range of people have said that they want certain people to be exempt. An accommodation tax is, by its very nature, not just about tourists and visitors, but there is no detail on how it is going to be administered not just by businesses and not necessarily in councils. The voucher scheme itself does not seem to cover that. It is really important that the matter is looked at, if it is taken forward.

Tourism organisations have made some criticisms about certain assumptions and calculations in the current financial memorandum. What is the minister’s view on that? You have touched on some of the potentially changing environments that we might see before the bill comes into force, but what about, say, online platforms and credit card charging? How will small businesses be able to administer that sort of thing?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

I want to ask about the Scottish Government’s powers to introduce a full national freeze, given that it appears not to have the necessary powers to do so. Previous freezes have happened under a concordat with councils. Are you confident that you will be able to effect a council tax freeze across Scotland, and how else do you plan to incentivise councils to buy into this measure?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

This year’s council tax is being increased by about 5.5 per cent on average, while, last year, some councils were talking about a 10 per cent increase; indeed, Orkney put such an increase in place. It is quite clear that different councils are facing different financial pressures. For example, in my region, the City of Edinburgh Council receives the lowest funding per head of population in Scotland. How would the Government respond to a local authority that said, “No, thanks. We want to increase the council tax”, as it would mean, in theory, that the national freeze would not be delivered?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Throughout the time that we have been looking at the bill, I have raised the issue of exemptions for individuals. The fact is that this is more of an accommodation tax than a tourist tax and some groups of people—those who are staying in hotels while they visit family members in hospital, for example—should not be captured by it. First, does COSLA support exemptions, and secondly, how could such exemptions best be delivered? The bill includes a section on voucher schemes, but that is the only detail that the Scottish Government has given.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Has the Government been in touch with the Manchester scheme, which is the only scheme that is currently operational in the UK?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Okay. Thank you.