Minutes: 03 February 2026

1. Draft Climate Change Plan (in private):

The Committee considered a draft report. Various changes were agreed to, subject to revised wording being considered by correspondence. The Committee delegated to the Convener responsibility for finalising the draft report for publication.

2. Decisions on taking business in private:

The Committee agreed to take items 8 and 9 in private.

3. Visitor Levy (Amendment) (Scotland) Bill:

The Committee took evidence on the Visitor Levy (Amendment) (Scotland) Bill at Stage 1, followed by evidence on the—

Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 (SSI 2026/Draft)

4. Subordinate legislation:

Ivan McKee (Minister for Public Finance) moved—

S6M-20366—That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Local Authority Assessment) (Scotland) Regulations 2026 [draft] be approved.

The motion was agreed to. 

Ivan McKee (Minister for Public Finance) moved—

S6M-20365—That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Reviews and Appeals) (Scotland) Regulations 2026 [draft] be approved.

The motion was agreed to. 

Ivan McKee (Minister for Public Finance) moved—

S6M-20509—That the Local Government, Housing and Planning Committee recommends that the Visitor Levy (Scotland) Act 2024 Amendment Regulations 2026 [draft] be approved.

The motion was agreed to. 

The Committee delegated to the Convener responsibility for finalising for publication a report on the instruments.

5. Subordinate legislation:

The Committee considered the following negative instruments—

Visitor Levy (Interest on Unpaid Levy and Penalties) (Scotland) Regulations 2026 (SSI 2026/9)

Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2026 (SSI 2026/1)

Building (Fees) (Scotland) Amendment Regulations 2026 (SSI 2026/7)

The Committee agreed to make no recommendations in relation to the instruments.

6. Decisions on taking business in private:

The Committee agreed to take items 7 and 8 in private.

7. Work programme (in private):

The Committee considered its work programme.

The Committee agreed to receive a private briefing from the Climate Change Committee at a future meeting.

The Committee agreed its approach to the Council Tax (Variation for Unoccupied Dwellings) (Scotland) Amendment Regulations 2026 [draft]. The Committee agreed to write to local authorities for their views, and to invite stakeholders to give oral evidence. The Committee delegated to the Convener responsibility for the letter and invitations.

The Committee considered a draft letter to the Scottish Housing Regulator. Various changes were discussed and the Committee delegated to the Convener responsibility for finalising the letter.

The Committee agreed to discuss its approach to a Legacy Report at a future meeting.

The Committee agreed to consider the report of the Independent Review of the Process for Determining Electoral Boundaries in Scotland at a future meeting.

8. Visitor Levy (Amendment) (Scotland) Bill (in private):

The Committee considered the evidence it heard earlier under agenda item 3, and at its meeting on 27 January 2026.

9. Budget Scrutiny 2026-27 (in private):

The Committee considered the evidence it heard at its meeting on 27 January 2026.