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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 31 October 2025
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Displaying 626 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

Thanks for that.

Finally, I have a catch-all question just to get people’s views. If this legislation is passed and implemented, what should we be tracking a couple of years down the line? What would define the measure of success? What should we be reviewing to track whether this is working in a positive way and not damaging the sector?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

The committee is grappling with the simplicity and transparency of a flat rate versus the fairness of a percentage rate. I want to delve deeper into the concept of the percentage rate. If the percentage rate is applied purely to the accommodation provided and not to breakfast, spa and gym facilities, for example, is there potential for avoidance of the levy? For example, a hotel that offers those extra services could essentially minimise the accommodation price on a bill and inflate the other services, but still maintain parity on the price. Is that a mechanism for avoidance of the levy, or at least for minimising the levy, if we go down a percentage route? Does anyone have views on that?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

I have a question about the financial memorandum and the modelling of costs for businesses, particularly smaller ones and microbusinesses. Has the cost burden that will be placed on those businesses been adequately reflected in the memorandum? Has, for example, the potential for some of those businesses to be pushed over the VAT threshold been properly recognised and modelled?

I will ask Gary Curley to respond first, as he touched on this earlier.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

It was whether the financial memorandum reflected the cost burden that will be put on small businesses, particularly with regard to their being pushed over the VAT threshold.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

Please.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

Does anyone online wish to comment?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

Marc and Leon, your organisations have both flagged some concerns about the costings within the financial memorandum and the BRIA. Do you want to elaborate on those concerns and say whether you think that those documents accurately reflect the cost to your members?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Mark Griffin

Thanks. Could you respond, Donald?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

Thanks for that.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

I had a question about the interaction between VAT and tourist levies, but I think that it has been covered in previous answers.