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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 8 February 2026
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Displaying 1024 contributions

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Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Fulton MacGregor

Good morning. I apologise for being slightly late.

As the convener said, I have a couple of questions on exemptions. Was any consideration given to including further exemptions for people who are travelling to medical appointments or court appearances and for accommodation providers with charitable status?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Fulton MacGregor

Thanks. That is helpful.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Fulton MacGregor

Was any further consideration given to including that in the visitor levy regulations that we will look at later in the meeting?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Fulton MacGregor

Local authorities have that power in the bill currently.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Fulton MacGregor

That is helpful. Do you not think that the examples that I gave would be beneficial at a national level? My understanding from what you say is that you could have situations where hospital appointments would be exempt in some local authorities and not in others, and the same with court appearances. Do you not think that that gives people a wee bit of a confused message across the board?

You mention Highland, which might well put in an exemption, because it gets a lot of people travelling to use its hospitals, but, for example, Monklands hospital in my area, which will be a new hospital within a few years, might well get people travelling in as well. However, if North Lanarkshire Council does not put that exemption in, people will be getting a tourist tax.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Fulton MacGregor

It is not so much a supplementary as a different question. When I was looking through our briefing papers, I felt that this was probably the best place to bring it in. If you can bear with me, I am happy to bring it in now or at the end—at your discretion, convener.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Fulton MacGregor

I guess that you are saying that we will need to see how the levy works in the fullness of time. I understand that; I am asking questions when we do not know how things will work out.

More broadly, I am pointing out that Glasgow, Edinburgh, Aberdeen and some of the other council areas that have been mentioned and are represented here today, are able to introduce visitor levy schemes that raise significant sums of money, which can be reinvested in local services. There are other council areas, however, where the tourism infrastructure, particularly for overnight stays, just is not there to the same extent and they could not generate the same money to put back into services. At the end of the financial year, there would be a disparity. Would the Scottish Government need to be involved in levelling the playing field, if you like, for want of a better expression?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Fulton MacGregor

Okay, thanks, convener. My question is probably best directed to Gareth Dixon. It might not be fair for the other witnesses to answer it. If the amendment bill passes and the visitor levy is introduced, do you see any situation in which certain local authorities might be financially disadvantaged by a levy?

In local authorities such as Edinburgh and Glasgow, for example, we can see the huge appeal of such a levy, but if other local authorities, such as my own in North Lanarkshire, decide to bring it in or not to bring it in, could there be any financial disadvantage for them? How could that be remedied by the Government in the amendment bill?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Fulton MacGregor

Thank you; that is useful.

Local Government, Housing and Planning Committee [Draft]

Draft Climate Change Plan

Meeting date: 20 January 2026

Fulton MacGregor

Good morning. I will stay on the same theme. What scope is there to offer local authorities multi-year spending plans in order to support the delivery of net zero policies?