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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 10 February 2026
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Displaying 1491 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

Officials might want to comment on that but, to my mind, the powers give us the ability to deal with unintended consequences. If you were going to ask me about possible scenarios, I could not tell you what they might be, because they are unknown unknowns at this point. If we look at the history and why we are here, we can see that everybody looked at the matter in a lot of detail in the run-up to the 2024 act, but there are clearly unintended consequences that we are working through now. Where those are minor, the regulation-making powers give us the ability to go through a process and make changes without having to produce more primary legislation.

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

No. Local authorities have the ability to add further exemptions if they decide that that makes sense locally. That is the right approach, because it gives them that flexibility. The regulations are about a technical issue in the disability exemptions, which clarifies the definition of the scope. David Storrie might want to talk to that.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Officials can keep me right on the technicalities, but local authorities have the ability to do that themselves. In the scenarios that you are painting, local authorities would have that power, and they will be able to judge whether they want to use that locally.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Separate legislation would be needed if we chose to take those forward.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

We have been through a consultation process on the cruise ship levy that is being considered and analysed as we speak. Clearly, with an election coming up, that would fall into the post-election period. Any future Government will look at the consultation and its results and decide how it wants to proceed.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

I would be happy to take evidence on that and consider it. However, to go back to the point that we made earlier about proportionality in the scheme, if some people are paying £300 or £400 a night for a hotel room—or even more—where would that national cap be set? We need to be cognisant of the fact that a national cap could, to some extent, militate against proportionality on very expensive accommodation. We are interested to hear views on a cap, but it is more complicated than the assumption that that would keep prices down for those in lower-priced accommodation.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Fiona, do you want to say anything?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

At the core of the bill is the ability for local authorities to operate a tiered flat-rate system instead of, or alongside, a percentage-based system. That has the benefit of increasing flexibility and simplicity. Businesses were calling out for local authorities to have the ability to implement a flat-rate system where they felt it was the right thing to do. As I say, that is the core change that we are making. It gives local authorities more scope in designing the levy, but it also allows businesses to engage with local authorities through the consultation and make the case for a fixed-rate system where they feel it is more appropriate.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Ivan McKee

Sorry, are you asking about the three sets of regulations?