Skip to main content
Loading…

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.  

Filter your results Hide all filters

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 7 February 2026
Select which types of business to include


Select level of detail in results

Displaying 906 contributions

|

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Alexander Stewart

Good morning. In its evidence, the Association of Scottish Self-Caterers suggested that the per-person, per-night option would be problematic in reality. Would the Scottish Government consider removing that option? The association certainly feels that it creates some anomalies and that it would be better if it was not there.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 3 February 2026

Alexander Stewart

As you rightly identify, we are trying to get the balance right so that there is no burden on those organisations or individuals. The whole idea of a per-person option could be very challenging in some types of accommodation, depending on how many people stay and for how many nights. The sector has said that it opens a can of worms in some ways and that managing it could be unworkable.

How do you gauge, depending on the timescale and length of stay, how many people remain overnight in accommodation, given that their movements vary and they might travel around and return at different times and on different dates? The number of people might cause some difficulties. Do you see the process as unworkable?

Social Justice and Social Security Committee [Draft]

Scottish Fiscal Commission

Meeting date: 29 January 2026

Alexander Stewart

Exactly.

Social Justice and Social Security Committee [Draft]

Scottish Fiscal Commission

Meeting date: 29 January 2026

Alexander Stewart

What are the key areas of uncertainty in the current forecast of the difference between the block grant adjustment and social security spending?

Social Justice and Social Security Committee [Draft]

Scottish Fiscal Commission

Meeting date: 29 January 2026

Alexander Stewart

Professor Roy, in your opening statement, you touched on the forecasts, observations and some of the risks that we face. It would be good to work through some of that now.

What were your observations about the extent to which the social security net position changes between forecasts? What do the changing forecasts mean for the level of risk that social security spending poses for the Scottish budget as a whole? That has an influence on what can be done and where we can go. It would be good to get clarity about the observations that you have made.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Alexander Stewart

The scheme cannot set different percentage rates for different types of accommodation, but the amendment bill will allow different flat rates for different types of accommodation. Do you have any views on that?

10:15

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Alexander Stewart

You have all touched on the importance of flexibility and simplicity in the system and the communication about it. Is anything required in the bill to help visitor levies be less confusing? All of you have all touched on the element of confusion. Is there anything that we need to put in the bill to stop that confusion? Are there risks that providing flexibility for local authorities could have the implication of causing confusion for businesses and consumers?

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Alexander Stewart

Most of them have been answered, convener.

Local Government, Housing and Planning Committee [Draft]

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

Meeting date: 27 January 2026

Alexander Stewart

We have talked about additional flexibility. Are there risks that such flexibility for local authorities could mean confusion for businesses and consumers? Is anything required in the bill to ensure that visitor levies are not more confusing than they need to be?

Local Government, Housing and Planning Committee [Draft]

Budget Scrutiny 2026-27

Meeting date: 27 January 2026

Alexander Stewart

Good morning. Investing in infrastructure and making sure that facilities within communities are in good condition—whether buildings, bridges, roads or whatever else—is vital. The budget shows a continued reduction in capital allocation. Estimates suggest that council debt could be to the tune of about £25 billion across the local authorities. How do we ensure that facilities and infrastructure can be maintained and sustained when there are continual budget reductions in that process?