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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 31 March 2026
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Displaying 1661 contributions

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Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Potentially, yes, but the same accommodation provider would not be charged on both bases.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

That is correct, but it is important to recognise that that would require the council to decide that that was a wise thing to do.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

There has been engagement with stakeholders, as you would expect, to pull together what is in the financial memorandum. We have indicated that there are a number of areas where there will be amendments at later stages, and that some of the parameters are still to be defined as we hear evidence from different stakeholders. As you would expect, the financial memorandum will evolve. There has been engagement but, at this point, the memorandum reflects our best appraisal of the numbers. They will change, depending on how the parameters that are in the bill change.

10:45

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

I will let officials speak about the technical aspects, but, as I indicated earlier, a business would not find itself in a position in which it would be subject to both simultaneously.

At this point, I will bring in a lawyer.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Like everything in the process, there are challenges, which we need to address based on evidence. I see the challenges that it presents. Officials can keep me right, but if I am not mistaken, charges for the per-person, per-night option would be based on the accommodation’s capacity rather than the number of people who take it up. Is that right, David?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Yes.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Yes, and, as I said earlier, we can get too concerned about that. If a chain hotel is on a percentage system, frankly, the operator will not care what the guy next door is doing. Likewise, the guy next door will not care what the chain hotel is doing, because he will simply be following the process. A visitor who books in will be charged what they get charged, based on the mechanism. I think that we can get too concerned about things not all being the same everywhere.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

That is a good point. We have engaged very closely and had an effective dialogue with the ASSC, the Scottish Tourism Alliance and other industry bodies. It was reassuring to hear their perspective on the level of engagement, which is testament to the officials who have worked on the legislation.

To be honest, we are open minded on the per-person, per-night option. It goes back to the convener’s point about striking a balance between flexibility and simplicity, which the evidence sessions, along with our engagement, are helping us to clarify. We have opportunities at stage 2 and stage 3 to lodge amendments.

It was interesting to hear the strength of feeling from the industry about the complexities that the per-person, per-night option could raise. In your evidence session with local authority representatives, I heard one express—this was only one contribution and we can engage with other views—that flexibility on the matter is helpful but not critical, and we are very open minded on that. The one thing that I have asked officials to identify is the range of circumstances, such as accommodations where many people could potentially stay, in which the option would have an impact. We need to understand how large a part of the market that is and how significant its impact would be, so that we can gather more data.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Absolutely. We are very cognisant of that. The 18-month waiting period is still in the legislation, but that is one area where there will absolutely be changes. We did not want to put something in until we had heard the different perspectives on where it should be pitched. Everyone has an interest in the period being shorter. You heard that in evidence and we are absolutely willing to support it.

There are clearly different scenarios depending on what has happened in different places. They include bringing in a levy from scratch, changing to a different basis of charge and changing the percentage rate. The latter will inflation proof the levy to some extent, so it is different from a periodic review of a flat-rate structure.

We are interested in hearing the different perspectives of industry and local authorities on the best place to pitch the waiting period, but you are absolutely right. There will be a much shorter period for some of those scenarios. As you said, some councils are involved in the process and have started to go down one road. It would clearly be in nobody’s interest for us to reset the clock and bring them right back to the beginning. The question is what the period should be and what it should apply to. We are interested in hearing the evidence on that.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Exceptions are different, right? On how that operates, individual exemptions—