Chamber and committees

My questions relate to exemptions, which is a matter that I have been trying to pursue throughout our work on the bill.

Currently, in the bill, the Government proposes a voucher scheme. To date, it has not been clear how accommodation providers would be able to check whether individuals who thought that they were not eligible for a visitor levy were actually eligible or not. What work is going on in that respect, given the broad consensus that some people should not pay—for example, those who are visiting children in hospital or family members in prison? Actually, quite a broad range of people should, I think, be exempt.

I realise that at the minute you are answering quite a few questions from me on this issue, but it is quite important that we get it right before the bill is administered, likely by hotels and individual businesses. What is the Government’s thinking on how exemptions will work in practice?

Thank you both for joining us today.

I will carry on with a couple of questions about the flexibility of the levy. There have been calls for a nationally set cap, either on the percentage rate or on the number of nights that would be chargeable. If different local authorities each set a levy, that might create a postcode lottery for people visiting Scotland. What is COSLA’s view on that? Specifically, what is COSLA’s view on the number of nights for which the levy would be charged?

Good morning, minister, and good morning to your officials, too.

I want to get some clarification on cruise ships. Two weeks ago, your Green ministerial colleague was quite clear that they would be part of the bill, but I think that what you are saying today is that there will need to be a consultation. Given that we are scrutinising the bill now, it is probably unlikely that cruise ships will be included in the eventual legislation. Is that right?

Thanks for that. It is important that clear work is done on the issue, because a broad range of people have said that they want certain people to be exempt. An accommodation tax is, by its very nature, not just about tourists and visitors, but there is no detail on how it is going to be administered not just by businesses and not necessarily in councils. The voucher scheme itself does not seem to cover that. It is really important that the matter is looked at, if it is taken forward.

Tourism organisations have made some criticisms about certain assumptions and calculations in the current financial memorandum. What is the minister’s view on that? You have touched on some of the potentially changing environments that we might see before the bill comes into force, but what about, say, online platforms and credit card charging? How will small businesses be able to administer that sort of thing?

I want to ask about the Scottish Government’s powers to introduce a full national freeze, given that it appears not to have the necessary powers to do so. Previous freezes have happened under a concordat with councils. Are you confident that you will be able to effect a council tax freeze across Scotland, and how else do you plan to incentivise councils to buy into this measure?

This year’s council tax is being increased by about 5.5 per cent on average, while, last year, some councils were talking about a 10 per cent increase; indeed, Orkney put such an increase in place. It is quite clear that different councils are facing different financial pressures. For example, in my region, the City of Edinburgh Council receives the lowest funding per head of population in Scotland. How would the Government respond to a local authority that said, “No, thanks. We want to increase the council tax”, as it would mean, in theory, that the national freeze would not be delivered?

I suppose that the difficulty is that booking accommodation is not within local government control. People do that online, through the hotels, bed and breakfasts and the guest houses that they are staying with. Monitoring exemptions is therefore not necessarily a role that councils will be responsible for. As the bill progresses, there may be more conversation about that.

What will the maximum quantum look like? I think that 5 per cent would mean £148 million and 8 per cent £417 million, but what about 10 per cent—or even 15 per cent? Where is the Government on this? What money will be on the table? I do not think that it has been outlined by how much the Scottish Government will fund the policy.

Thanks.

The series of failures in NHS Lothian that has denied children with hearing loss the chance to be identified early and receive hearing therapy and speech and language therapy has been catastrophic for children and families here in Edinburgh. NHS Lothian has never confirmed how many parents or guardians have been contacted or how many of the 23,000 children have been reassessed.

It is unacceptable that families in Edinburgh are having to fight for their children to access health services and the educational support that they need. Will the Scottish Government agree today to all parents and guardians involved being contacted and to children being reassessed urgently, if that is needed? Given the many outstanding concerns that have been raised in inquiries to date, what consideration have ministers given to the need for a public inquiry into the audiology scandal in NHS Lothian and into cases that are being reported in other health boards?