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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 21 April 2025
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Displaying 1063 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

If I understand what you are saying, the majority of the 21 member states—every one, excluding five—have a flat rate. Is there a banded flat rate within that so that different types of accommodation providers pay a different flat rate?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Good morning. My question is about the way of calculating a visitor levy and whether a flat rate makes more sense than a percentage rate. It is clear that there are pros and cons to both approaches. We have heard about complexity versus simplicity, costs and the potentially regressive nature of one compared with the other. It would be good to get a sense of how you see that and what examples there are from across your sector.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

I suppose that the businesses would argue that those costs are actually there, so they are having to pay for it, in effect.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

When you say “no financial impact”, do you mean no additional revenue to collect?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

I suppose that that is an incentive for councils to keep the scheme simple.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Does anyone else want to come in on this? No. Thank you.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Does that include set-up costs in the first year and then lower costs in subsequent years?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Okay, thanks. Would anyone else like to come in on that?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Good morning, panel. There has been quite a bit of conversation already about the importance of the tourism sector and businesses and small businesses in your local authority areas. It was great to hear that. Following on from Pam Gosal’s question, we heard from the business panel last week that there is a concern that the way in which the bill is written, in that it specifies that the liable person is the accommodation provider, means that the levy is a tax on business rather than a tax on visitors. There are also concerns that accommodation businesses will in effect be asked to be unpaid tax collectors for local authorities. Given that councils are able to recoup their costs for operating the scheme from the revenue raised, do you think that there is a case for businesses being able to recoup their costs from the revenue that is raised by the scheme?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Does anyone online want to comment?