The Official Report is a written record of public meetings of the Parliament and committees.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
All Official Reports of public meetings of committees.
Displaying 1661 contributions
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:The local authority will make that decision through its consultation. Clearly, not all businesses would necessarily agree with the decisions that are made by the local authority, but that would be the process.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:That is a good question. My officials are telling me that the answer is no; I do not know whether they want to reflect on that or to go away, consider it and come back.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:Estimates have been made. Data will become clearer as things roll out across the local authorities. You might expect more to go through in the settling-down period and for that to settle as the process becomes embedded. However, as has been indicated, we have assessed the possible range of costs as from £150,000 to £300,000. That is the initial expectation but it will be monitored as we move forward.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:Processes are on-going to deal with that, and the capacity of the system will be sized appropriately. We have looked incrementally at what might happen with visitor levy appeals and other appeals that are going through the system, be those on NDR or anything else. Those considerations will be taken into account. It is not the first time that we have done a revaluation. Knowledge and expertise will be brought to bear on the impact on the overall system as things move forward.
Both those issues will be considered separately, but the cumulative effect will have been considered as well.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:With regard to the second question, that would be set by the local authority, so I am pretty sure that there would not be any scope for businesses to appeal on the basis of the charge. I will ask Susan Robb to talk about the fee structure.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:There are a few different things in there that do not relate to these regulations. The Government has lodged amendments at stage 2 that would remove the per-person, per-night provision, so in a sense, that question is perhaps moot.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:Engagement has been part of the process and we have arrived at the numbers that we have talked about. The Government would fund the cost of the tribunal. David Storrie can say more about the engagement.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:I will let officials talk to the regulations that are coming forward. However, clearly, some regulations relate to the original act, and others may follow from the amendment bill that is going through at the moment.
Local Government, Housing and Planning Committee [Draft]
Meeting date: 24 February 2026
Ivan McKee
:When it comes to the amendment bill, there will be further regulations, potentially, but those will come in the next session of the Parliament.
Finance and Public Administration Committee [Draft]
Meeting date: 17 February 2026
Ivan McKee
In terms of that year-end adjustment number, we always have to make an assessment of what the potential impact is. Those sound like big numbers, but they are in the context of a £60 billion-plus Scottish budget. We need to make our final decisions on borrowing in the middle of March, so there is still scope for changes at that point. Historically, there have been changes—of more than £100 million on occasion—as a consequence of year-end audit adjustments.
We need to keep some money for that and for anything that happens in the final few weeks of the financial year. However, as I said, nothing is lost there, because anything that is still there carries forward into the following financial year.