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Chamber and committees

Official Report: search what was said in Parliament

The Official Report is a written record of public meetings of the Parliament and committees.  

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Dates of parliamentary sessions
  1. Session 1: 12 May 1999 to 31 March 2003
  2. Session 2: 7 May 2003 to 2 April 2007
  3. Session 3: 9 May 2007 to 22 March 2011
  4. Session 4: 11 May 2011 to 23 March 2016
  5. Session 5: 12 May 2016 to 4 May 2021
  6. Current session: 13 May 2021 to 1 February 2026
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Displaying 1171 contributions

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Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Meghan Gallacher

That would be helpful. Thank you.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Meghan Gallacher

Thank you, convener, and good morning to the witnesses. I am interested in how multiple schemes could operate within a local authority area. Certainly, it appears to me that, if the visitor levy is to go ahead and be implemented in local authority areas, it has to be a system that is simple, easy to process and not overburdensome for the operators, by which I mean all the people who work in the sector.

I am looking to find out what the operational risks are of having multiple schemes running, in the context of dynamic pricing, variable length of stay and multiple booking platforms. What contingency modelling has been done—if any local authority has done such modelling—specifically in relation to compliance loss and collection error?

I am not sure who might want to pick up on that, but I am interested to hear from those who have not been able to come in yet.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Meghan Gallacher

I have a brief supplementary question for Malcolm MacLeod. I appreciate the remarks that you have made on flexibility for local authorities, but can you understand how difficult it could be for an accommodation provider that works across more than one local authority area, if, for example, one local authority area decides to go with per unit and another decides to go with per person? You can surely understand that a simplified system would then no longer be simple and would become complex for accommodation providers to operate. Some providers might decide to leave the sector entirely, because it is just not workable for them.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Meghan Gallacher

On Fergus Murray’s point, I appreciate that a shorter time between decision and implementation would make it easier for local authorities, but I want to return to the businesses that will have to navigate the implementation period. Would you be open to amending section 17 of the 2024 act, so that no levy liability arises unless both the transaction and the stay occur after the formal commencement date? Would you support that change to the implementation timeframe in order to protect businesses further?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Meghan Gallacher

That was helpful.

In the interests of time, because I know that lots of colleagues want to come in, I will move on. There has been discussion and debate on whether there should be a fixed rate per unit, as opposed to a fixed rate per person. My understanding is that the sector has been quite critical of such an approach and has said that it strongly opposes per-person charging, because it is intrusive, unworkable and likely to generate errors and disputes.

I am keen to hear from our online panel members on this question. I am not sure whether Fiona Campbell, David Weston or Sheila Gilmore wants to come in, but does anyone have anything specific to say on per-unit or per-person charging?

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Meghan Gallacher

Yes.

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Meghan Gallacher

That is helpful. Has the Scottish Government conducted any research or done further work with the hospitality sector, because we know that, roughly, an additional 20,000 hospitality jobs have gone since September 2025 and 9,000 since the last UK budget. The revaluation seems to penalise success in that it works against hospitality businesses that have grown and have employed more people, rather than being something that they can co-operate with and move on from. Is there any analysis that would be able to measure how many jobs and businesses might be impacted as a result of the decision?

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Meghan Gallacher

The Scottish Retail Consortium has told the committee that the 15 per cent rates relief for the retail, hospitality and leisure sector that you mentioned is an encouraging start but, of course, it is less generous at every level than in England. What is the Scottish Government’s response to that? I appreciate that you have written to your UK Government counterparts on the issue but, as it stands, the offering in Scotland is less generous than that in other parts of the United Kingdom.

Meeting of the Parliament [Draft]

General Question Time

Meeting date: 22 January 2026

Meghan Gallacher

The international development fund will increase by 25 per cent compared with last year. At the same time, the alcohol and drugs budget is being cut by around £1.3 million in real terms, and the health capital budget is being cut by almost £50 million. Our constituents will be wondering why those issues were not as high up the priority list as international development.

Will the Scottish Government simply get on with the priorities of hard-working Scots: building hospitals, improving public services and addressing Scotland’s shameful drug deaths crisis, which remains the worst in Europe?

Meeting of the Parliament [Draft]

General Question Time

Meeting date: 22 January 2026

Meghan Gallacher

To ask the Scottish Government how the increase in the international development fund that was announced in the draft 2026-27 Scottish budget will be spent. (S6O-05407)