Official Report 661KB pdf
15:00
The next item of business is stage 3 proceedings on the Visitor Levy (Amendment) (Scotland) Bill. In dealing with the amendments, members should have the bill as amended at stage 2—that is, SP bill 79A—the marshalled list and the groupings of amendments.
The division bell will sound and proceedings will be suspended for about five minutes for the first division of stage 3. The voting period for the first division will be 30 seconds. Thereafter, I will allow a voting period of one minute for the first division after a debate.
Members who wish to speak in the debate on any group of amendments should press their request-to-speak button or enter RTS in the chat function as soon as possible after the group has been called.
Members should now refer to the marshalled list of amendments.
Section 1—Basis on which levy is to be charged
Group 1 is entitled “Visitor levy scheme modifications: basis and setting of levy”. Amendment 1, in the name of the Minister for Public Finance, is grouped with amendments 2, 3, 7, 17 to 22 and 24.
Amendments 1, 2, 3 and 17 to 20 are technical amendments in connection with the bill’s provisions that introduce a new basis for setting the visitor levy and the associated ability for local authorities to switch from one basis to another. The amendments ensure that the provisions that govern the basis and setting of a levy for new schemes will apply in a similar way whenever an existing scheme is modified.
Amendment 1 ensures that the power that prevents a new scheme from imposing a mixture of levies that are based on fixed amounts and percentage rates also applies whenever an existing scheme is modified. Amendments 2 and 3 ensure that requirements on setting a fixed amount of levy for a new scheme also apply whenever an existing percentage-based scheme is modified to set the levy on a fixed-amount basis. Amendments 17 to 20 achieve the same effect when a scheme is modified to set the levy on a percentage-rate basis rather than as a fixed amount.
Amendment 24 amends section 7 of the Visitor Levy (Scotland) Act 2024 and allows for a local authority, when both introducing and modifying a scheme, to specify a maximum number of nights of stay to which the levy applies. It also requires a local authority to consult before specifying any such maximum.
Amendments 7, 21 and 22 are consequential on the removal from the bill at stage 2 of the option to set a levy as a fixed amount on a per person, per night basis. Amendment 7 updates a cross-reference in section 26 of the 2024 act relating to returns so that it refers instead to section 6A. Amendment 21 removes the requirement for levy schemes to specify the method by which a fixed amount of levy is to be calculated. That is already covered by new section 6A. Amendment 22 removes a redundant cross-reference to the method specified in a scheme for calculating a levy.
I move amendment 1.
No other members have asked to speak. Is there anything else that you would like to add, minister?
I have nothing to add.
Amendment 1 agreed to.
Amendments 2 and 3 moved—[Ivan McKee]—and agreed to.
After section 1
Group 2 is on visitor levy schemes. Amendment 4, in the name of the minister, is grouped with amendments 8 to 11, 14 to 16 and 23.
Group 2 contains nine amendments that provide for an explicit power to allow local authorities, if they choose to do so, to permit the accommodation provider to retain a proportion of the visitor levy payable to help to mitigate possible additional administrative costs.
Amendment 4 sets out the main power for local authorities to permit such deductions if they choose to do so. It also provides that the maximum level of deductions should be set as either a fixed amount or a percentage of the levy. The amendment will also allow ministers to make further provision by regulations about deductions by liable persons if such provision is needed in the future.
Amendment 23 provides for a new part 1A to be added to the schedule to the bill. It includes required changes to other provisions of the bill in order to accommodate the ability of local authorities to permit deductions. The changes will ensure that, when deduction is permitted, it is reflected in accommodation providers’ duties to account for and pay the levy, minus the amount that they are permitted to retain. No deduction will be permitted when an authority has, under the legislation, imposed any penalty on the provider in respect of the same return period.
As local authorities will need to set out in their scheme whether they permit deductions and what the maximum permitted amount for them is, amendments 8 and 9 provide that, if an authority has published and consulted on a scheme outline, or has published, consulted on and decided to proceed with a levy scheme, it does not need to consult again on changes to its scheme that are necessary to reflect the new requirements that the bill will introduce.
The other amendments in the group are primarily technical and will make consequential changes, including in relation to commencement.
I move amendment 4.
I will comment briefly on the group. I welcome the amendments. They deal with an issue that has been raised by many accommodation providers, which is that the cost of administering the visitor levy will fall on them. The amendments will allow accommodation providers, if a local authority agrees, to retain a proportion of the sums that are collected in order to help them to cover costs.
All that I say to the minister—perhaps he can address this in winding up—is that I hope that the Scottish Government will encourage councils, if they are introducing the visitor levy, to act reasonably and ensure that the exemption is applied.
I call Ivan McKee to wind up and to press or withdraw amendment 4.
I agree with Murdo Fraser that it is important to ensure, as we have done throughout this process, that the administrative burden on and costs for businesses are taken into account. I encourage local authorities to act favourably in any conversations that they have with local businesses about administrative costs.
I press amendment 4.
Amendment 4 agreed to.
After section 2
Amendment 5, in the name of Murdo Fraser, is grouped with amendments 6, 25, 26 and 32.
The Scottish Conservatives support the bill, which makes much-needed corrections to the original flawed legislation. I will say more about that context in the closing debate next week. In the meantime, I will speak briefly to my two amendments in the group.
Amendments 5 and 6 have the purpose of exempting camping and caravan sites from the legislation, thereby ensuring that those who stay in such sites will not be subject to a visitor levy. The Conservatives attempted to make a similar change to the original legislation when it went through the Parliament, but the amendments were rejected at that time. However, it remains my view that the matter should be reconsidered, particularly given the changes to the legislation that are being introduced through the bill.
Camping and caravaning, including staying in static caravans, represent low-cost, affordable holiday options for many families who could not otherwise afford a break. I remember that—and I am sure that others in the chamber will remember the same—when I was growing up, that was the sort of holiday that we had as a family. I still have the memories of a weekend in Oban in a static caravan when it rained every day, as it sometimes does.
As we face a cost of living crisis, with rising bills everywhere, we should not be making the cost of a short break in Scotland even more expensive and therefore putting it out of reach for low-income families who might not be able to afford any other sort of holiday. I appreciate that, if councils bring in a visitor levy on a percentage basis, those who stay in campsites or in a caravan park will pay less than those who stay in a more expensive place, such as in a hotel or in larger self-catering premises. However, if councils take advantage of the flexibility that the bill offers and implement a fixed-fee option, the prices might be set in the same way, which would have a disproportionate impact on the cheaper end of the market. That is why we need to revisit the issue and take the opportunity to exempt campsites and caravan parks.
The Holiday and Residential Parks Association has calculated that, if a charge of £2 per person per night was applied, it would add £168 to the cost of a fortnight’s break in a static caravan for a family of six. That is a very significant additional cost. I do not want to see anybody, least of all those from low-income families, being unable to afford a holiday because of the imposition of a visitor levy. That is why amendments 5 and 6 are required.
I move amendment 5.
As Murdo Fraser has said, the amendments in this group relate to the practical application of the visitor levy and whether the legislation will properly recognise the realities of how accommodation is provided across Scotland.
My amendments in the group are straightforward but important. They address situations in which there is a risk that the levy will fall on forms of accommodation that were never the focus of the policy in the first place and where its application could produce clearly disproportionate consequences.
Amendment 25 concerns small-scale accommodation that forms part of someone’s principal residence. In practical terms, that means a classic single-room bed and breakfast, a spare room that someone is letting out in their own home or single-occupancy self-catering accommodation. Those are not large commercial tourism operations. In many cases, it is a case of individuals or families opening part of their home to visitors to supplement their income.
That distinction matters, because, although they are small businesses—even microbusinesses—they form an important part of the overall strategic market offering. Across Scotland, particularly in rural and semi-rural communities, such small providers form an important part of the fabric of the tourism sector. They offer flexibility, local knowledge and the kind of personal welcome that visitors come to Scotland to experience. For many of those households, the income is modest but meaningful. We should be careful not to design a system that places additional administrative burdens or financial pressure on the small operators that I am talking about.
One of the lessons from the development of the original visitor levy legislation is that policies that appear straightforward in principle can produce complicated and often unintended consequences once they become operational in the real world. We are debating this amending bill today precisely because, as Murdo Fraser said, aspects of the original legislation required further thought.
I acknowledge that some members—perhaps even the minister, given that we had an exchange about a similar idea in the stage 2 debate—might have concerns about adding such an exemption to the visitor levy at this late stage without wider consultation with the sector. Therefore, I have lodged amendment 32 as an alternative to amendment 25, should the latter not be accepted by the minister. Amendment 32 would apply the same principle to the statutory review of visitor levy schemes. It would require a local authority, when carrying out a review of its scheme, to consider whether exemptions or reimbursement arrangements should apply in cases such as those described in amendment 25. In other words, it would create a clear moment of reflection by requiring consideration of whether the scheme, once in operation, was having unintended effects on very small accommodation providers who operate from their homes.
I take on board the points that Murdo Fraser and Stephen Kerr are making. My concern is whether we should not give local authorities the flexibility to ultimately decide on such exemptions, rather than taking such decisions on a national basis. Given that local authorities know their areas best, are they not best placed to make such decisions?
I understand Mark Griffin’s argument. However, when it comes to the introduction of any new taxation, particularly given the straitened financial affairs of many Scottish local authorities, those authorities might be tempted to adopt such measures and apply them in a blanket way.
These very small but important businesses—the microbusiness sector of the tourism economy—are worthy of our consideration, hence my lodging of my amendments. Nothing in them would prevent a visitor levy from operating. Local authorities would retain full discretion to run their schemes, particularly under my amendment 32. The amendments would introduce a measure of proportionality and common sense.
Scotland’s tourism sector is not uniform, just as the country is not uniform. It ranges from large commercial operators to individuals who welcome visitors into their homes. Legislation that treats those situations in exactly the same way risks getting the balance wrong.
I strongly urge members to support amendment 25, because I do not believe that we can wait three years for a review. I fear that, by that time, many of the businesses that I am seeking to protect might no longer be in the market. However, if amendment 25 is not supported, I strongly encourage colleagues to support amendment 32, for the reasons that I have outlined.
I call Tim Eagle to speak to amendment 26 and other amendments in the group.
15:15
I do not intend to speak for very long.
At stage 2, I brought to the committee a concern and a national exemption on health grounds. My theory is that, in the Highlands and Islands—and, in fact, across the north-east—it is very common for people to have to travel for healthcare. They might travel from Moray down to Aberdeen or from the Western Isles to Raigmore hospital, and, as it stands, people travelling for a health appointment because they cannot get one near their own home will be required to pay the visitor levy. I do not think that that is fair or right.
The minister will say to me that councils have the ability to put in place an exemption so that such people do not have to pay. I thought that that was all well and good, apart from the fact that the City of Edinburgh Council has already put in place a visitor levy and it is my understanding that it did not put in place an exemption for healthcare.
It is entirely possible that, under the 2025 “NHS Scotland Operational Improvement Plan”, which the Government put in place to bring down waiting lists, somebody from the north-east or the Highlands and Islands will come down to the central belt to get treatment. If they require to stay in a hotel, they will have to pay the visitor levy.
It is perfectly reasonable that we should have a national exemption for national health service appointments for those in rural areas; otherwise, we are doing them an injustice. I hope that everybody in the chamber can get behind that.
The Scottish Government will oppose all the amendments in the group.
Amendments 5 and 6, in the name of Murdo Fraser, seek to adjust the definition of “overnight accommodation” in the Visitor Levy (Scotland) Act 2024 to exclude from the scope of the visitor levy certain forms of camping or caravan parks. Amendment 5 would remove camping sites and caravan parks, and amendment 6 would remove
“camping sites where the provision of camping sites is ancillary to the income of the main business activity.”
Decisions on which accommodation types should fall within the act were taken following extensive engagement with stakeholders, but there has been no such engagement on the amendments. In addition, introducing national exclusions would remove discretion from local authorities to charge a levy in respect of any such excluded accommodation.
Amendment 6 would require local authorities and accommodation providers to assess whether a camping site is ancillary to the income of the main business activity. It is unclear what “ancillary” means in that context. Local authorities and providers would be required to interpret business models and income structures, which could lead to disputes and inconsistency across local authority areas.
Amendment 25, in the name of Stephen Kerr, would require ministers to make regulations to establish national exemptions for single-room bed and breakfast accommodation, accommodation that forms part of the provider’s principal residence and single-occupancy self-catering premises. Likewise, that would reduce the flexibility that the 2024 act gives local authorities to decide whether such exemptions are appropriate for their area, and it would impose national exemptions without the benefit of full consultation or an assessment of the impacts. The industry does not support amendment 25, as it would, in effect, introduce occupancy-based distinctions that were removed at stage 2, when the per person, per night model was removed.
Amendment 26, in the name of Tim Eagle, would require ministers to make regulations to exempt the use of overnight accommodation where the visitor is attending a medical appointment. The 2024 legislation is deliberately designed to give councils the flexibility to shape visitor levy schemes in a way that best addresses local needs and circumstances, including any local exemptions. A national exemption of that kind would reduce the flexibility by requiring all authorities, regardless of local context, to apply it.
Does the minister accept that, if patients from Orkney, Shetland or somewhere else go down to a council area in the central belt—perhaps with family or somebody else joining them—and they have no option other than to stay overnight because of the limited transport, there is no possible advantage or reason for a council in Glasgow or the central belt to give them an exemption? That is why councils are not doing so. Does the minister think that that is acceptable?
The key point is local flexibility and allowing local authorities the ability to manage the scheme as they see fit. I am sure that councils are perfectly capable of engaging with one another through existing mechanisms when there are issues that affect multiple councils.
Amendment 26 would require local authorities and accommodation providers to establish whether each visitor was using overnight accommodation to attend a medical appointment. That might involve checking appointment evidence, including the sharing of personal information, and it would require new administrative processes, which would create additional burdens on businesses. Although I understand the reasons behind the amendment, I believe that these matters are best addressed through local exemptions instead of by imposing new national exemptions without the benefit of consultation or an assessment of the impact.
I want you to reconsider that position. I am not sure that I understand what the objection is to having such exemptions, because it seems perfectly right to do so. We are not talking about a huge amount of people, and there is already the example of Edinburgh, which has proved the case that people might need to pay the visitor levy when they travel for medical appointments. That is surely a rural penalty. Given everything that we are doing to try to stop rural depopulation, it is concerning that the Government does not get that.
I urge the minister to quickly reflect on that point and to allow for a national exemption. All that you would be agreeing to do today is to put an exemption in regulations. There will be time to chat after the debate, but an exemption should be provided for in regulations.
Always speak through the chair.
As I have already said, the scheme is deliberately designed to give local authorities the ability to tailor it to suit local circumstances.
Amendment 32, in the name of Stephen Kerr, would require local authorities, when reviewing their visitor levy scheme, to assess whether exemptions or reimbursement arrangements should be introduced for single-room bed and breakfasts, accommodation that forms part of a provider’s principal residence or single-occupancy self-catering accommodation. Although I recognise the desire to support small accommodation providers, the Visitor Levy (Scotland) Act 2024 already gives local authorities such flexibility. Section 21 of the act requires local authorities to review the operation and impact of visitor levy schemes, and they can consider any modification to the scheme, including the introduction of exemptions that are based on local evidence.
Does the minister accept that an unintended consequence of not putting such an assessment in the bill might be that that this important part of the tourism economy—microbusinesses, small businesses and single-room lets—will shrink and that capacity, particularly in rural and remote locations, will therefore be diminished, which will harm the tourism sector?
I am sure that local authorities will consider that point carefully, because they understand the local circumstances and the business profile of such providers in the tourism sector. The way in which the bill, as amended, is now configured will allow for a wide range of flexibility for local authorities to set the rates for different types of accommodation as they best see fit—that also answers the point that Murdo Fraser made earlier. If local authorities feel that there is a need to do that due to the nature of their local tourism sector, I am sure that they will consider that seriously.
Amendment 32 would oblige every local authority to review those particular accommodation types, even when they are rare or where there is no evidence that the levy affects them disproportionately. That would create additional administrative requirements, which is something that we are trying to avoid, without having a clear benefit, and it would divert focus from locally significant issues, as is best understood by local authorities.
As I said, local authorities are already able to shape the schemes and the associated reviews that are referred to in amendment 32. We believe that the amendment would be overly prescriptive and that imposing nationally prescribed considerations in such a way is inconsistent with the flexible approach that is being taken forward in the bill.
I will respond briefly to the points that have been made, and I will begin with the points that were made by Tim Eagle and by Jamie Halcro Johnston in his intervention, which we did not hear a convincing answer to. Jamie Halcro Johnston’s point was that people from the Highlands and Islands who, say, have a sick child in a hospital in Edinburgh will need to travel. The City of Edinburgh Council has no incentive to grant a medical exemption because there are no people who live in Edinburgh who would benefit from that, so it is people in other parts of Scotland who will end up losing out. As Tim Eagle said, that would have a particular impact on those who live in rural areas. It would therefore be unfortunate if amendment 26 is not agreed to.
I turn to the point that Stephen Kerr made about shrinkage. I can, from my personal knowledge, give the minister several examples that I have come across of people who ran bed and breakfasts in their homes, letting one room on a short-term seasonal basis, who gave that up entirely because of the short-term let regulation that was brought in by this Government. They decided that it was not worth their while, and there was a shrinkage of that part of the rural economy. The danger is that the visitor levy will come in and add to the bureaucracy and cost of doing business, which will make it more likely that people will say that it is not worth the candle of carrying on with their businesses.
I will address the broader point that the minister referred to—which Mark Griffin also referred to in his intervention—about leaving the schemes up to the discretion of councils. Councils right across Scotland are hard-pressed when it comes to their finances, and many of them are looking at the visitor levy as a way to fill the gap between the amount of money that they need to spend on vital local services and the amount of money that they receive, either through council tax or the grant that comes from the Scottish Government. They face huge cost pressures in areas such as care, and they need to find money somewhere. Therefore, it is not surprising that they are considering how they can raise the maximum amount of money from the visitor levy. That money will come out of the pockets of people who stay in accommodation.
I lodged my amendment on camping sites and caravan parks because the accommodation that they provide is the accommodation that is most used by families who would otherwise struggle to go on holiday, who cannot afford to fly abroad or to stay in swanky hotels. Staying in a static caravan in a caravan park is the only holiday that they can afford. If we do not exempt such accommodation, the reality is that, in future, many people will not be able to take such holidays, because the additional cost of the visitor levy will put it beyond their means.
I intend to press amendment 5 and to move amendment 6, because they relate to the important issue of protecting those families who, without such protection, would not be able to afford a holiday.
I press amendment 5.
The question is, that amendment 5 be agreed to. Are we agreed?
Members: No.
There will be a division.
As this is the first division of stage 3, I will suspend the meeting for around five minutes to allow members to access the digital voting system.
15:25
Meeting suspended.
15:31
On resuming—
We come to the division on amendment 5. Members should cast their votes now.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 27, Against 82, Abstentions 0.
Amendment 5 disagreed to.
Amendment 6 moved—[Murdo Fraser].
The question is, that amendment 6 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 26, Against 83, Abstentions 0.
Amendment 6 disagreed to.
Amendment 25 moved—[Stephen Kerr].
The question is, that amendment 25 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 25, Against 82, Abstentions 0.
Amendment 25 disagreed to.
Amendment 26 moved—[Tim Eagle].
The question is, that amendment 26 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Greene, Jamie (West Scotland) (LD)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Rennie, Willie (North East Fife) (LD)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Wishart, Beatrice (Shetland Islands) (LD)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 30, Against 79, Abstentions 0.
Amendment 26 disagreed to.
Section 3—Duty to make returns
Amendment 7 moved—[Ivan McKee]—and agreed to.
Section 4—Modification of existing visitor levy scheme
Amendment 8 moved—[Ivan McKee]—and agreed to.
Section 4A—Modification of proposed visitor levy scheme
Amendments 9 to 11 moved—[Ivan McKee]—and agreed to.
After section 5
That takes us to group 4, on transitional provision. Amendment 12, in the name of Murdo Fraser, is grouped with amendment 27.
My amendment 12 is in a group with amendment 27, in the name of my colleague Tim Eagle, which covers the same issue but approaches it in a slightly different way.
As drafted, the bill allows a local authority to charge a visitor levy from the date on which it decides to introduce the scheme, which can be up to 18 months before that scheme is actually introduced. That therefore captures forward bookings made for dates after the scheme is brought in.
It seems to me that that creates an issue of equity and natural justice and that the liability for a levy should arise only once a scheme has legally commenced. The provision also causes legal uncertainty for accommodation providers and booking platforms.
At the point at which a local authority decides in principle to introduce a visitor levy, no one knows the detail of how that scheme will operate. For example, they would not know whether the levy will be a fixed fee or a percentage. How, therefore, can booking platforms and accommodation providers properly advise those making bookings about how much they will pay for the accommodation? We could end up in a position where people book a holiday and pay up front, expecting that to be the total cost, only to find out subsequently what visitor levy might be added on. A visitor could be unfairly caught by a charge when they might well not have made the decision to book a holiday in that particular location had they known how much the additional cost would be or they might have made a decision to book in a different local authority area rather than in the one that is introducing the scheme. We cannot expect visitors, some of whom might be from overseas, to be fully informed as to the intentions of a local authority at the time when a booking is made.
As it stands, the system that we have causes confusion. My amendment 12 would ensure that any levy liability would apply only where both payment and the overnight stay take place on or after the formal commencement date of the scheme and that no authority can require collection of the levy during the protected implementation period.
Would the member accept that lots of things can change after somebody books a holiday? Beer duty often goes up overnight. People buy things, and a few pounds here or there will not make a difference.
I am afraid that Mr Mason is being unduly optimistic in talking about “a few pounds here or there”. We could be talking about substantial sums. Edinburgh’s visitor levy is 5 per cent plus VAT, which is 6 per cent, and other councils have even higher charges. The total could be hundreds of pounds for a family holiday when people are staying for a couple of weeks. Mr Mason is being far too blasé in his approach to the issues, perhaps in customary fashion.
Tim Eagle’s amendment 27 addresses the same issue but takes a slightly different approach. I am sure that he will explain that in more detail when he speaks.
In the meantime, I am pleased to move amendment 12.
I could just say “Ditto” to what Murdo Fraser said, as my amendment 27 is almost exactly the same as his amendment 12, with just a wee difference.
We need to consider the real effect of the liability on destination management companies and businesses that have booked way in advance a package of hotel rooms or whatever at a fixed price that cannot be changed for legal reasons. The visitor levy will have a consequence for such businesses. If the minister is not inclined to accept a period of 18 months, perhaps he will accept my amendment 27, which would reduce that to 15 months after the decision to introduce a scheme. There you go—that is compromise for you, Presiding Officer.
Murdo Fraser’s amendment 12 and Tim Eagle’s amendment 27 seek to, either completely or to some extent, prevent the visitor levy from being charged on bookings that were made in advance of a visitor levy scheme coming into force.
Section 17(1) of the Visitor Levy (Scotland) Act 2024 prevents the levy from being charged on bookings that were paid for before the authority decided to introduce a visitor levy scheme, while section 17(2) allows the levy to be charged on bookings that were paid for between the date of the decision and the levy scheme coming into force if the visitor takes entry to the accommodation after the scheme comes into force.
Amendment 12 seeks to amend section 17 of the 2024 act so that the levy may be charged on overnight stays only if they were booked and paid for after the scheme had gone live. That could result in stays on the same night being treated differently, with a stay that was booked in advance of the scheme coming into effect not being liable but a stay that was booked after that being liable. The amendment would prevent the levy from being charged on all overnight stays that take place after a scheme comes into force, which would reduce the revenue generated by the levy.
Amendment 27 seeks to amend section 17 of the 2024 act to prevent a local authority from charging the levy on advance bookings that were paid for during a period of 15 months after the date of its decision to introduce the scheme. The levy could be applied to stays that were booked and paid for after the expiry of that 15-month period.
I understand that the amendments in the group seek to address concerns that were raised by industry representatives who believe that the transitional provisions in section 17 of the 2024 act run counter to section 14, which requires an implementation period of at least 18 months. However, this Parliament agreed to both provisions when the original bill was passed. They were not thought to be contradictory then and they are not contradictory now. Parliament agreed to give local authorities the power to apply the levy in respect of overnight stays that take place after a levy scheme comes into force, including in cases where the overnight stay was booked and paid for in advance. Parliament placed a limit on that power so that the levy may not be charged if the overnight stay is booked and paid for before the decision is made to introduce a scheme.
It is right that local authorities should be allowed to charge for some pre-booked overnight stays if the stay takes place after a scheme goes live. Moreover, local authorities have taken a pragmatic approach to exercising their discretion to charge the levy on advance bookings, recognising that there is a need for accommodation providers to prepare and put systems in place. Under their schemes, Glasgow City Council and the City of Edinburgh Council have given providers more than nine months to prepare for the charging of the levy on bookings that are made in advance.
It is not clear whether the amendments are intended to apply retrospectively or only to new schemes that are agreed after the provisions are commenced. The City of Edinburgh Council has been applying the levy to bookings for almost six months, and Glasgow City Council could have around three months of advance bookings. If the amendments were to be applied retrospectively, any levies that had already been paid in relation to those bookings would need to be refunded. It would involve a considerable administrative burden on accommodation providers to check which bookings were eligible and then make those refunds.
Preventing the levy from applying to advance bookings could also increase the risk of avoidance. Third parties could seek to place block bookings for large numbers of rooms months, if not years, in advance, thus avoiding any levy liability and impacting levy revenues.
I met representatives of industry and local government two weeks ago to hear their views, and I propose that any concerns will be best addressed by the statutory guidance published by VisitScotland. That guidance could bring out best practice where the levy is applied only to advance bookings that were made, for example, nine months before the start date of the scheme. Local government was willing to compromise on that, and I still consider that that is the best approach. We should not introduce uncertainty at stage 3 by making abrupt changes to provisions that were agreed to by this Parliament and by doing so without the benefit of full consultation and engagement on them.
15:45
There is a massive, gaping hole in the minister’s argument where he said that Parliament agreed the schemes and therefore we should stick with them. The reason that the bill is in front of us is that we accepted that the original legislation was deeply flawed and we had to bring it back to amend it, which is what we are trying to do. His logic fails him on that particular aspect.
We have lodged the amendments in this group in response to requests from the industry, which sees this as a major challenge. People are booking in advance without realising what the final cost is going to be. As we have heard, people who are coming to Scotland are booking overseas tours with tour operators. They are planning well in advance—sometimes a year or two years in advance—and the operators do not know the total cost that they will pass on to their clients. It is a major burden, and that is why industry is concerned.
I press amendment 12.
The question is, that amendment 12 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 26, Against 81, Abstentions 0.
Amendment 12 disagreed to.
Amendment 27 moved—[Tim Eagle].
The question is, that amendment 27 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 27, Against 82, Abstentions 0.
Amendment 27 disagreed to.
Before section 5A
Group 5 is on reports and reviews by local authorities operating visitor levy schemes. Amendment 28, in the name of Stephen Kerr, is grouped with amendments 29 to 31.
All the amendments in the group are mine. This group is about something that is very simple but very important—public confidence. If a visitor levy is to command support over time, people must be able to see clearly what the money is being used for, what effect it is having and whether the scheme continues to make sense in practice. That is the thinking behind these amendments.
The risk with any levy of this kind is that, over time, it simply becomes another tax. The minister and I had an exchange about the nature of new taxes and what becomes of them when we had the stage 2 debate on matters that are not dissimilar to this. Money is collected and flows into the system, and the original purpose becomes harder to see, if not entirely lost. Businesses and communities begin to wonder whether the levy is doing what they were told it would do. Given that the Parliament has authorised the collection of the levy, it is entitled to expect more than a simple set of figures. We should be asking the obvious question, which we perhaps should ask more often: what difference has it made?
Amendments 28 to 30 would strengthen transparency and public accountability. Amendment 28 would require reporting on how the proceeds of the levy have been spent and, where the information is available, how the spending has affected visitor numbers, the length of visitor stays and the viability of tourism businesses. Those are not abstract questions—they go directly to the strength of the tourism sector in the communities where the levy would operate.
Amendments 29 and 30 are alternatives to amendment 28. I am trying to be reasonable—I think that the minister knows that I am quite a reasonable person. [Interruption.] I hear that that view is being contested; I cannot believe that.
These amendments would require a local authority to publish a clear report on how the net proceeds of a scheme have been used and what impact the use of the scheme has had. The two amendments differ in only the timing of the first reporting period—
John Mason rose—
I will just finish my sentence.
One reporting period would be for two years and the other would be for three years, but they share the same purpose.
Does the member think that he is being realistic? Edinburgh has millions of tourists who come for all sorts of reasons, but they could be put off doing so by the exchange rate, problems in the middle east and other sorts of things. Does he really think that we can pin things down to the visitor levy? Would his proposals not just add bureaucracy and make public service reform even more difficult?
Well said.
To be frank, John Mason is underestimating the analytical powers of the sector and the Government. In business, there is constant evaluation of how a market is growing and what factors are having an impact. Those of us in the chamber who have been involved in businesses or in huge sectors know that that is an on-going process. It is not beyond reasonable to expect that such analysis could be done. I am not suggesting that the analysis would result in a conclusive piece of evidence that says, “This is entirely down to one thing.” Monitoring what is happening to the market as a consequence of the introduction of what effectively would be a new tax is sensible. I am sure that John Mason will appreciate that, if the visitor levy is justified, the evidence should demonstrate that.
We are debating the amending bill because aspects of the original legislation were not, in every respect, as carefully thought through as they should have been. That experience should make us more attentive to the need for proper review and correction. That is where amendment 31 comes in. I am grateful to the minister for his collaboration to agree on what the amendment would do. It would require a local authority, when carrying out its review of a visitor levy scheme, to consider whether the scheme should be modified or revoked. The report should be provided to the local visitor levy forum, which is expected to discuss its contents and offer the authority advice and make representations, as the forum considers appropriate.
Finally, where a local authority finds that the scheme should be modified or revoked, it will need to set that out in a report that is to be published by it under section 21(2) of the 2024 act. In other words, the review must be a genuine test—not a procedural exercise or a box to be ticked, but a moment when an authority asks whether the scheme is still justified. That seems to me to be simple common sense.
The Scottish Government is not well known for devolving power to local authorities or handing powers to other places. The bill is an example of that. It seems that the whole package of Conservative amendments is trying to pull back that power. In particular, the amendments in the group almost tell councillors how to do their jobs when analysing the levy that they would design and introduce. Are councillors not best placed to do that job, rather than the Parliament passing amendments to tell them what to do?
I would be grateful if Stephen Kerr could start to wind up.
That is not what my amendments seek to do. They are simply a way of doing what I believe good legislation should always do: answer the question, “Has this made a positive or a negative difference?” It is not unrealistic for that to be built into every piece of legislation that we pass, because if we are sitting here creating laws that have no effect, have a negative effect or produce unintended consequences, what is the point? That is all that my amendments seek to do.
In conclusion, my proposal for a review is common sense. If the levy is working well, the review will confirm that. If it is not, the legislation should encourage honesty rather than inertia. The amendments are not hostile to the principle of a visitor levy. They are about accountability, transparency and evidence. If the levy is to endure, those aspects will matter. For those reasons, I encourage colleagues to support amendments 28 to 31.
I move amendment 28.
I do not know whether that was John Mason’s last contribution in the chamber before he retires, but seeing him render Stephen Kerr momentarily speechless was a sight to behold.
Amendment 28 would require that a local authority’s annual report on a visitor levy scheme include information on how the use of levy proceeds has impacted on visitor numbers, length of stay and the viability of tourism businesses, where such information is available. That is similar to an amendment that Mr Kerr lodged at stage 2. When I met him recently to talk about that and other amendments, we discussed issues around availability and data lag, and the fact that it could be difficult to identify causality of changes. Could a change in length of stay be down to the introduction of the levy or to wider economic factors?
I welcome that Mr Kerr has recognised the issue of data availability in this iteration of his amendment. However, it does not address the key point that I made at stage 2: the amendment is not necessary. Section 13 of the Visitor Levy (Scotland) Act 2024 requires a local authority to prepare and publicise how it intends to measure and report on the achievement of a scheme’s objectives. If relevant, the authority’s annual report on the scheme can already include an assessment of impact on tourist numbers, length of stay and viability of tourism businesses. I appreciate the intention behind the amendment. As I indicated at stage 2, and when I met Mr Kerr, I would be happy to explore whether the statutory guidance provided by VisitScotland for local authorities could be revised to emphasise that detail, where robust data is available.
Amendments 29 and 30 would introduce separate requirements for local authorities to report on the use of net proceeds. Both have similar intent but would apply to different timescales. Amendment 29 would require a first report on the impact of levy funds on tourist numbers, length of stay and viability of tourism businesses be prepared two years after a scheme goes live, and amendment 30 would require that a first report be prepared three years after the scheme goes live. Such a report would then be published annually. The amendments are intended to account for data lag.
Amendments 29 and 30 seek the same information as amendment 28 but in a different way. They would create a new reporting duty for local authorities and require them to report on the specific issues separately from the section 20 annual reports under the 2024 act.
The amendments would allow the two reports to be combined and published together. Imposing different objectives and reporting periods might make that difficult to work with in practice. However, as with amendment 28, that is not necessary—it is simply a new reporting requirement, but duplicating what is already provided for by the 2024 act. I repeat my commitment to seek to address those issues in amended VisitScotland guidance.
Amendment 31 would require a local authority to consider, as part of each three-year review of the operation of a scheme, whether the scheme should be modified or revoked. Mr Kerr raised that issue at stage 2, and I undertook to discuss it with him. We had a constructive discussion on that, and I recognise that there is benefit in a local authority considering whether a scheme should be revoked at that review stage. Therefore, the Government will support amendment 31.
I call Stephen Kerr to wind up and press or withdraw amendment 28.
I have no further comments to add, although I am not entirely sure that I was all that speechless.
The question is, that amendment 28 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 27, Against 83, Abstentions 0.
Amendment 28 disagreed to.
16:00
Amendment 29 moved—[Stephen Kerr].
The question is, that amendment 29 be agreed to. Are we agreed?
Members: No.
There will be a division.
The vote is closed.
On a point of order, Presiding Officer. My app would not connect. I would have voted no.
Thank you, Ms McNair. I will ensure that that is recorded.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Dowey, Sharon (South Scotland) (Con)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 24, Against 84, Abstentions 0.
Amendment 29 disagreed to.
Amendment 30 moved—[Stephen Kerr].
The question is, that amendment 30 be agreed to. Are we agreed?
Members: No.
There will be a division.
For
Briggs, Miles (Lothian) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Hoy, Craig (South Scotland) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 26, Against 84, Abstentions 0.
Amendment 30 disagreed to.
Amendment 31 moved—[Stephen Kerr].
The question is, that amendment 31 be agreed to. Are we agreed?
Members: No.
There will be a division.
The vote is closed.
On a point of order, Presiding Officer. My app froze. I would have voted yes.
Thank you, Ms Stevenson. I will ensure that that is recorded.
For
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Briggs, Miles (Lothian) (Con)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Burnett, Alexander (Aberdeenshire West) (Con)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Chapman, Maggie (North East Scotland) (Green)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
Findlay, Russell (West Scotland) (Con)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hoy, Craig (South Scotland) (Con)
Hyslop, Fiona (Linlithgow) (SNP)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Kidd, Bill (Glasgow Anniesland) (SNP)
Lochhead, Richard (Moray) (SNP)
Lumsden, Douglas (North East Scotland) (Con)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
McCall, Roz (Mid Scotland and Fife) (Con)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
Minto, Jenni (Argyll and Bute) (SNP)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Ross, Douglas (Highlands and Islands) (Con)
Slater, Lorna (Lothian) (Green)
Smith, Liz (Mid Scotland and Fife) (Con)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Whittle, Brian (South Scotland) (Con)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
Against
Baker, Claire (Mid Scotland and Fife) (Lab)
Boyack, Sarah (Lothian) (Lab)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Ewing, Fergus (Inverness and Nairn) (Ind)
FitzPatrick, Joe (Dundee City West) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Griffin, Mark (Central Scotland) (Lab)
Johnson, Daniel (Edinburgh Southern) (Lab)
Leonard, Richard (Central Scotland) (Lab)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Marra, Michael (North East Scotland) (Lab)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
The result of the division is: For 81, Against 28, Abstentions 0.
Amendment 31 agreed to.
Amendment 32 moved—[Stephen Kerr].
The question is, that amendment 32 be agreed to. Are we agreed?
Members: No.
There will be a division. Members should cast their votes now.
The vote is closed.
On a point of order, Presiding Officer. I am sorry; I have connection issues with my app. I would have voted no.
Thank you. I will make sure that that is recorded.
For
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
Lumsden, Douglas (North East Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Against
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Ewing, Fergus (Inverness and Nairn) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Thomson, Michelle (Falkirk East) (SNP)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 25, Against 83, Abstentions 0.
Amendment 32 disagreed to.
Section 5A—Reporting on impact on tourism in rural areas
Group 6 is on reporting on the operation of the act. Amendment 13, in the name of the minister, is grouped with amendment 33.
At stage 2, I supported an amendment that was lodged by Tim Eagle that will require ministers, when reviewing the 2024 act, to consider the impact of visitor levy schemes that were introduced under that act on tourism in rural areas of Scotland. Amendment 13, which is in my name, will adjust that requirement to remove a redundant reference and avoid repetition.
Amendment 33, in the name of Tim Eagle, would require a report on a review of the operation of the 2024 act to set out an assessment of whether the levy should be paid to the relevant local authority by visitors rather than by accommodation providers. The act makes accommodation providers liable for payment of the levy and the liability is enforced on that basis. The model that is set out in the act was agreed to by Parliament after extensive consultation and engagement. The bill seeks to enhance the act’s operation and not to reopen its basic principles, which amendment 33 seeks to do. Therefore, I ask Tim Eagle not to move the amendment and, if it is moved, I ask members to reject it.
I move amendment 13.
On Willie Rennie’s advice, I did not lodge hundreds of amendments to the bill, which I was going to do. I thought that I would be reasonable and lodge just three. I have lost on two of my very reasonable amendments, but I hope that I will not lose on amendment 33.
For, I think, the second time, the minister has said that we cannot go back and open up the 2024 act. However, as Murdo Fraser pointed out, we are opening it up, because of mistakes that the Government made originally. It is only fair to point out again that we are having this debate only because the Conservatives went to the Scottish National Party and said that we would work with it on the bill to help to fix the problems.
Amendment 33 is an easy one for the SNP to get behind. When the 2024 act first went through, there was a lot of concern in the Highlands and Islands from the business community. I commend three business owners—I had better not name them, because they have not given me permission to do so—who have worked tirelessly with me over the past few months to present practical ways that we can change the bill to help them.
One of those suggestions related to the fact that it is quite an administrative burden to collect the levy, fill in acres of paperwork and submit it to the authority. The easiest thing to do, with the technology that we have in this day and age, would be to have the visitor pay the levy directly to the local authority, perhaps through a platform. I am not asking for that to be changed right now, and I do not propose that in amendment 33. All that I am saying is that, as part of a review, the Government could consider whether that might be a feasible option in future.
I will correct Tim Eagle: the Labour Party and the Liberal Democrats also made representations to the minister about having flexibility on that. We were clear—I was at the meeting—that the desire was to have a tight and neat bill so that we could get it through in a tight parliamentary schedule. I am glad that that has been done and I am grateful to Tim Eagle for not adding bells and whistles to the bill. I hope that we can move forward, pass the bill and fix the problem.
There is no doubt that we will fix the problem today. Willie Rennie is right that we all want the bill to be passed, because that is the right thing to do. However, there are little things that we could have added—the bells and whistles, as he says. Amendment 33 would be one of those bells and whistles. There would be an understanding for businesses that, as part of a review in future, there could be consideration of whether a technological option would allow the payment to go to the local authority, which would reduce the administrative burden on our businesses across Scotland. In this day and age, businesses need as few restrictions and burdens as possible.
I advise members that we have passed the agreed time limit for the debate on this group to finish. I exercise my power under rule 9.8.4A(c) of standing orders to allow the debate on this group to continue beyond the limit in order to avoid the debate being unreasonably curtailed.
I call the minister to wind up.
I have nothing to add.
Amendment 13 agreed to.
After section 5A
Amendment 33 moved—[Tim Eagle].
The question is, that amendment 33 be agreed to. Are we agreed?
Members: No.
There will be a division.
Briggs, Miles (Lothian) (Con)
Burnett, Alexander (Aberdeenshire West) (Con)
Carlaw, Jackson (Eastwood) (Con)
Carson, Finlay (Galloway and West Dumfries) (Con)
Dowey, Sharon (South Scotland) (Con)
Eagle, Tim (Highlands and Islands) (Con)
Ewing, Fergus (Inverness and Nairn) (Ind)
Findlay, Russell (West Scotland) (Con)
Fraser, Murdo (Mid Scotland and Fife) (Con)
Gallacher, Meghan (Central Scotland) (Con)
Golden, Maurice (North East Scotland) (Con)
Gosal, Pam (West Scotland) (Con)
Gulhane, Sandesh (Glasgow) (Con)
Halcro Johnston, Jamie (Highlands and Islands) (Con)
Hamilton, Rachael (Ettrick, Roxburgh and Berwickshire) (Con)
Kerr, Liam (North East Scotland) (Con)
Kerr, Stephen (Central Scotland) (Con)
McCall, Roz (Mid Scotland and Fife) (Con)
Mountain, Edward (Highlands and Islands) (Con)
Mundell, Oliver (Dumfriesshire) (Con)
Ross, Douglas (Highlands and Islands) (Con)
Smith, Liz (Mid Scotland and Fife) (Con)
Stewart, Alexander (Mid Scotland and Fife) (Con)
Webber, Sue (Lothian) (Con)
White, Tess (North East Scotland) (Con)
Whittle, Brian (South Scotland) (Con)
Adam, George (Paisley) (SNP)
Adam, Karen (Banffshire and Buchan Coast) (SNP)
Allan, Alasdair (Na h-Eileanan an Iar) (SNP)
Arthur, Tom (Renfrewshire South) (SNP)
Baker, Claire (Mid Scotland and Fife) (Lab)
Beattie, Colin (Midlothian North and Musselburgh) (SNP)
Boyack, Sarah (Lothian) (Lab)
Brown, Keith (Clackmannanshire and Dunblane) (SNP)
Brown, Siobhian (Ayr) (SNP)
Burgess, Ariane (Highlands and Islands) (Green)
Callaghan, Stephanie (Uddingston and Bellshill) (SNP)
Chapman, Maggie (North East Scotland) (Green)
Choudhury, Foysol (Lothian) (Ind)
Clark, Katy (West Scotland) (Lab)
Coffey, Willie (Kilmarnock and Irvine Valley) (SNP)
Cole-Hamilton, Alex (Edinburgh Western) (LD)
Dey, Graeme (Angus South) (SNP)
Don-Innes, Natalie (Renfrewshire North and West) (SNP)
Doris, Bob (Glasgow Maryhill and Springburn) (SNP)
Dornan, James (Glasgow Cathcart) (SNP)
Dunbar, Jackie (Aberdeen Donside) (SNP)
Duncan-Glancy, Pam (Glasgow) (Ind)
Fairlie, Jim (Perthshire South and Kinross-shire) (SNP)
FitzPatrick, Joe (Dundee City West) (SNP)
Forbes, Kate (Skye, Lochaber and Badenoch) (SNP)
Gibson, Kenneth (Cunninghame North) (SNP)
Gilruth, Jenny (Mid Fife and Glenrothes) (SNP)
Gougeon, Mairi (Angus North and Mearns) (SNP)
Grahame, Christine (Midlothian South, Tweeddale and Lauderdale) (SNP)
Grant, Rhoda (Highlands and Islands) (Lab)
Gray, Neil (Airdrie and Shotts) (SNP)
Greene, Jamie (West Scotland) (LD)
Greer, Ross (West Scotland) (Green)
Griffin, Mark (Central Scotland) (Lab)
Harper, Emma (South Scotland) (SNP)
Harvie, Patrick (Glasgow) (Green)
Haughey, Clare (Rutherglen) (SNP)
Hepburn, Jamie (Cumbernauld and Kilsyth) (SNP)
Hyslop, Fiona (Linlithgow) (SNP)
Johnson, Daniel (Edinburgh Southern) (Lab)
Kidd, Bill (Glasgow Anniesland) (SNP)
Leonard, Richard (Central Scotland) (Lab)
Lochhead, Richard (Moray) (SNP)
MacDonald, Gordon (Edinburgh Pentlands) (SNP)
MacGregor, Fulton (Coatbridge and Chryston) (SNP)
Mackay, Gillian (Central Scotland) (Green)
Mackay, Rona (Strathkelvin and Bearsden) (SNP)
Macpherson, Ben (Edinburgh Northern and Leith) (SNP)
Maguire, Ruth (Cunninghame South) (SNP)
Marra, Michael (North East Scotland) (Lab)
Martin, Gillian (Aberdeenshire East) (SNP)
Mason, John (Glasgow Shettleston) (Ind)
Matheson, Michael (Falkirk West) (SNP)
McAllan, Màiri (Clydesdale) (SNP)
McArthur, Liam (Orkney Islands) (LD)
McKee, Ivan (Glasgow Provan) (SNP)
McLennan, Paul (East Lothian) (SNP)
McMillan, Stuart (Greenock and Inverclyde) (SNP)
McNair, Marie (Clydebank and Milngavie) (SNP)
McNeill, Pauline (Glasgow) (Lab)
Minto, Jenni (Argyll and Bute) (SNP)
Mochan, Carol (South Scotland) (Lab)
Nicoll, Audrey (Aberdeen South and North Kincardine) (SNP)
Rennie, Willie (North East Fife) (LD)
Robertson, Angus (Edinburgh Central) (SNP)
Roddick, Emma (Highlands and Islands) (SNP)
Rowley, Alex (Mid Scotland and Fife) (Lab)
Ruskell, Mark (Mid Scotland and Fife) (Green)
Russell, Davy (Hamilton, Larkhall and Stonehouse) (Lab)
Slater, Lorna (Lothian) (Green)
Somerville, Shirley-Anne (Dunfermline) (SNP)
Stevenson, Collette (East Kilbride) (SNP)
Stewart, Kaukab (Glasgow Kelvin) (SNP)
Stewart, Kevin (Aberdeen Central) (SNP)
Sturgeon, Nicola (Glasgow Southside) (SNP)
Sweeney, Paul (Glasgow) (Lab)
Todd, Maree (Caithness, Sutherland and Ross) (SNP)
Torrance, David (Kirkcaldy) (SNP)
Tweed, Evelyn (Stirling) (SNP)
Villalba, Mercedes (North East Scotland) (Lab)
Whitfield, Martin (South Scotland) (Lab)
Whitham, Elena (Carrick, Cumnock and Doon Valley) (SNP)
Wishart, Beatrice (Shetland Islands) (LD)
Yousaf, Humza (Glasgow Pollok) (SNP)
The result of the division is: For 26, Against 84, Abstentions 0.
Amendment 33 disagreed to.
Section 10—Commencement
Amendments 14 to 16 moved—[Ivan McKee]—and agreed to.
Schedule—Consequential and minor modifications of the 2024 Act
Amendments 17 to 24 moved—[Ivan McKee]—and agreed to.
That ends consideration of amendments.
On a point of order, Presiding Officer. I would like to question whether proper procedures have been followed in relation to the requirement, under standing orders, that any member who has a declarable interest in any matter declares that interest before taking part in any proceedings of the Parliament relating to that matter.
In Murdo Fraser’s contribution, when speaking to his amendments 5 and 6, in relation to caravan parks, I did not hear him refer to his entry in the register of members’ interests, which states that, on 18 August 2024, he received a donation of £2,000 for his leadership campaign from Hamish Mair. If that is the same Hamish Mair who is head of private equity funds at F&C Investment, which invested £3.3 million in Park Holidays UK, which seems to be the country’s fourth-largest caravan park operator, I believe that the member ought to have declared an interest, and I seek your ruling on that matter.
I advise Mercedes Villalba that that is not a point of order. It is a matter for each member to declare whether they have a relevant interest.
We now turn to the determination. As members will be aware, the Presiding Officer is required, under standing orders, to decide whether, in her view, any provision of the bill—[Interruption.]
If members are leaving the chamber, I ask them to do so quickly and quietly. I will have to start again from the beginning. I ask members not to have conversations while standing up and while the chair is in the process of outlining the determination.
As members will be aware, the Presiding Officer is required, under standing orders, to decide whether, in her view, any provision of the bill relates to a protected subject matter—that is, whether it modifies the electoral system and franchise for Scottish parliamentary elections. In the Presiding Officer’s view, no provision of the Visitor Levy (Amendment) (Scotland) Bill relates to a protected subject matter, so the bill does not require a supermajority to be passed at stage 3.
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