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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 13 February 2026
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Displaying 563 contributions

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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.

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Meghan Gallacher

That is helpful, cabinet secretary.

We know that roughly £97 million of Barnett consequentials have been sent through in relation to cladding, and we also had a debate last week on the Building Safety Levy (Scotland) Bill. Can you clarify how much of the Barnett consequential funding has been spent so far? You have talked about upscaling the spend in that area, but it would be good to know how much of the Barnett consequential money has already been spent.

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Meghan Gallacher

That is helpful, and I look forward to receiving your letter.

I will pick up on that briefly and move to a question about RAAC in a second. I know that you are having to increase the spend for carrying out cladding remediation work. The importance of building safety is widely accepted. No one will dispute it. However, there are concerns over a disparity, in that the Finance and Public Administration Committee has reported that the building safety levy would raise £30 million a year. I know that that will be scrutinised in the Parliament over the next few weeks. Will the figure be clarified at that stage, so that whatever committee that will be dealing with it or scrutinising a part of it knows exactly what the figures are?

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Meghan Gallacher

That is helpful, cabinet secretary.

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 20 January 2026

Meghan Gallacher

Good morning. I want to start with a point of clarification, if I may, which takes me back to the private rented sector and the energy efficiency standards. I know that the cabinet secretary has not seen that plan as yet, but we are running out of time, given the number of weeks that we have before the dissolution of the Parliament. Does the cabinet secretary envisage the plan coming forward between now and then, or could there be a delay to any regulations being brought forward?