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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

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

My questions relate to exemptions, which is a matter that I have been trying to pursue throughout our work on the bill.

Currently, in the bill, the Government proposes a voucher scheme. To date, it has not been clear how accommodation providers would be able to check whether individuals who thought that they were not eligible for a visitor levy were actually eligible or not. What work is going on in that respect, given the broad consensus that some people should not pay—for example, those who are visiting children in hospital or family members in prison? Actually, quite a broad range of people should, I think, be exempt.

I realise that at the minute you are answering quite a few questions from me on this issue, but it is quite important that we get it right before the bill is administered, likely by hotels and individual businesses. What is the Government’s thinking on how exemptions will work in practice?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Thank you for joining us here and online today. As I have done previously, I want to ask some questions about exemptions. Currently, the bill mentions a possible scheme involving exemption vouchers. What is your view on whether we should have an exemption scheme, and would that be best taken forward nationally or locally? Have you done any work on that? I know Festivals Edinburgh is in favour of the provision, so I will maybe bring in Julia Amour first.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Thank you for that. The complexity is in the fact that councils are not where people book accommodation, so provision of evidence of eligibility for exemption will be difficult. I do not think, from looking at the matter, that there are many examples around the world of good exemption schemes that we could take off the shelf to apply to the bill.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Has the industry done any work to find out what percentage of people would be staying in accommodation with exemptions? The types of people we would want to see being exempted broadens out widely. You have mentioned some: people visiting individuals in hospital or in prison, for example. There is potentially a huge number of people. The STA’s submission mentions additional costs that the scheme would place on school trips coming to an area. People from charities, medical professionals and military personnel are wider groups of people who should also be exempt from paying the levy because they would be working or undertaking charitable work.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

I live here, but other members might be interested. [Laughter.]

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Finally, do you have views about the 18-month lead-in time?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Good morning and thank you for joining us today. This follows on from the line of questioning about what is an accommodation tax and not necessarily a visitor levy. I want to look at exemptions from the scheme. Some panels in previous weeks have agreed very much that exemptions are needed in the bill. How could that be administered by local authorities so that we capture the exemptions? The Government has proposed a voucher scheme, specifically. What are your views on that?

10:30  

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

That is helpful.

I want to ask a few questions about exemptions and how they could work in practice. Last week, I raised the fact that many people come to Edinburgh to visit family members in the sick kids hospital, as we have national services there, or to visit family members in prison. Edinburgh’s festivals have put out a call to exempt artists and technicians, and generally there is the issue of people who are undertaking work.

Does the panel believe that we should have such exemptions and, if so, how could they be delivered? For example, someone in the capital who is receiving care from a family member who cannot stay with them and who is in a hotel during that period could use their council tax number to book the accommodation.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

Good morning, panel, and thank you for joining us.

I have a question about the Scottish Government’s consultation, which took place before the pandemic. In your experience, what change has there been in European tourism since things have returned to normal? What impact could that have on the bill as it stands?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Miles Briggs

That was helpful.

You will be aware of the Scottish Government’s recent legislation on short-term lets, which have been a huge part of the offering to tourists in the capital. Are you aware of any other countries where unintended consequences have arisen from two different pieces of legislation being brought in at a similar time, one of which limits the accommodation provided to tourists while the other looks to tax them? What impact, negative or positive, do you think that such an approach has had?

11:30