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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 2 February 2026
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Displaying 6494 contributions

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Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

The next item on our agenda is to take evidence on the Visitor Levy (Amendment) (Scotland) Bill. We will be joined by two panels of witnesses.

First, we will hear views on the bill from representatives of local government. We are joined in the room by Gareth Dixon, Convention of Scottish Local Authorities, and Elin Williamson, City of Edinburgh Council. We are joined online by Jamie Coventry from Aberdeen City Council, Christie Hartley from Orkney Islands Council, Malcolm MacLeod from Highland Council and Fergus Murray from Argyll and Bute Council. I welcome you all to the meeting and thank you for your attendance, particularly in light of the short notice and the tight timescales for the bill. There is no need for witnesses, either in the room or online, to turn on their microphones; we will do that for you.

I will start by asking a few questions. We want to cover a number of areas, and I will cover why the legislation is needed now. I will try to mix it up so that we do not always go first to the people in the room; however, in this instance I will do so. Gareth Dixon, I will direct my questions to you initially, so you know what is coming. What engagement have you had with the Scottish Government on the bill so far? What did local authorities ask for and what, if anything, changed as a result of that engagement?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Thanks very much for that picture, Fergus. Just to clarify, you held a consultation over 12 weeks, you got some very useful information, and you have some concerns. With the pause, you are not necessarily going to lose all that work, but you could add to or amend what you have based on the views received and on the amendment bill.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Great, I am glad to hear that the consultation work has not all been undone. If I can hear from Highland Council next, that would be great.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Okay, great. Thanks very much. I will go to Elin Williamson next—no, sorry, I actually have a question for Orkney Islands Council first. Christie Hartley, Scotland’s three all-island local authorities have decided against introducing a visitor levy at this time. Speaking on behalf of them, could you give us a view as to why Orkney Islands Council has decided that?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Thanks very much for that clarity. That is a good point about the cruise ships.

I know that other witnesses have not had a chance to speak yet, but in the interests of time, I will move on to the theme of changes to the basis on which a visitor levy can be charged. I will bring in Meghan Gallacher, who has a number of questions. Meghan, I hope that you can bring in the people who have not spoken yet.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

If the consultation period was shorter, what would be a reasonable amount of time to shorten it to?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

So you think that you could have done it in six weeks.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

From talking to colleagues, is your sense that the 18-month period could reasonably be shortened?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Fergus Murray, you indicated that you wanted to come in, but I will move on and bring in Alexander Stewart, who has questions on additional flexibility—that seems to be today’s word of the day—around the different fixed-amount models. You might want to speak to that issue, and then you can respond to other bits as well.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Ariane Burgess

Please just go ahead.