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Official Report
Meeting date:
24 November 2011
Meeting of the Parliament 24 November 2011
Tomorrow, the First Minister will visit my constituency to open the new Stena Line port at Loch Ryan.
Official Report
Meeting date:
22 March 2016
Meeting of the Parliament 22 March 2016
Different societies make different decisions. In 1972, I visited the remains of Vladimir Ilyich Ulyanov in Red Square, and in 1978, I visited the embalmed remains of Mao Zedong in Beijing.
Official Report
Meeting date:
3 March 2011
Meeting of the Parliament 03 March 2011
That is why the Minister for Enterprise, Energy and Tourism visited Ballater to meet local businesses on 27 September.
Committee reports
Date published:
6 February 2026
Report on visitor levy regulations considered on 3 February 2026
Some written submissions received by the Committee, in response to a call for views on the Visitor Levy (Amendment) (Scotland) Bill, raised issues that were relevant to the instruments being considered, including on:
Views on the impact of the potential introduction of a flat-fee model on the accuracy of returns;iWritten submissions from AirBnB, VisitScotland and Scottish Land and Estates
The clarity provided in the Bill over the point at which a transaction becomes chargeable and how this would improve accuracy of returns;iiWritten submissions from Holiday and Residential Parks Association (previously British Holiday and Home Parks Association), Best of Scotland Holidays, Orkney Islands Council, The Scottish Tourism Alliance (STA) and The Association of Scotland's Self-Caterers (ASSC) - Joint Written Submission, Awaze, UK Hospitality Scotland, Edinburgh Hotels Association,Scottish Hostels, Institute of Chartered Accountants of Scotland (ICAS),Fife Council, Argyll and Bute Council, Caravan and Motorhome Club, VisitScotland and East Lothian Council and
Further exemptions which should be included on the face of the Bill.iiiWritten submissions Scottish Tourism Alliance and the Associaiton of Scottish Self-Caterers, Law Society of Scotland, Visit...
Committee reports
Date published:
30 October 2025
Report on pre-budget scrutiny 2026-27: responding to long-term fiscal pressures - Approach to taxation
meetingId=16610
During our fact-finding visit to Lithuania, we heard about the country’s simplified approach to taxation, with income tax ranging from 26% to 32%, not dissimilar to the approach we previously explored in Estonia where there is a flat 22% tax on individual income.
Committee reports
Date published:
30 October 2025
Report on pre-budget scrutiny 2026-27: responding to long-term fiscal pressures - Efficiencies
The plan should also include an assessment of where more or fewer staff are needed and the actions the Scottish Government will take to encourage improvements in public sector productivity, in addition to maximising opportunities for digitisation and automation to help achieve its targets.
We heard during our fact-finding visit to Lithuania that a Data Lak...
Committee reports
Date published:
24 March 2025
Inquiry into Framework Legislation and Henry VIII powers - Frequency
While Lord Lisvane spoke about a “steady upward trend” in the last 20 years.xiiNote of Committee fact-finding visit to London, Friday 6 December 2024.
Committee reports
Date published:
21 December 2023
Stage 1 Report on Visitor Levy (Scotland) Bill - The “Chargeable Transaction”
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In Visit Scotland’s view, however, “many ancillary things are added to bills for a variety of reasons, but the fundamentals, if kept straightforward, are as easy as we can make them and are sympathetic to businesses and the challenges t...
Committee reports
Date published:
20 November 2023
Stage 1 report on the Wildlife Management and Muirburn (Scotland) Bill - Section 4 – wildlife trap licence numbers, trap vandalism and whether a specific offence is needed to address this?
The Committee also heard about the prevalence, and impact of, trap vandalism when it visited the Roxburghe estate on 19 June 2023.
SPICe briefings
Date published:
4 September 2023
Visitor Levy (Scotland) Bill - Introduction
Retrieved from <a href="https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/annexes/annexes/govscot%3Adocument/annexes.docx" target="_blank">https://www.gov.scot/binaries/content/documents/govscot/publications/impact-assessment/2023/05/visitor-levy-bill-business-regulatory-impact-assessment/documents/annexes/annexes/govscot%3Adocument/annexes.docx</a> published by the Scottish Government includes the following table showing how much could be raised if a visitor levy was introduced across the country. These calculations are based on Visit...
