Our discussions with many local authority officers also indicate that there are a number of councils that would prefer to have a simple, fixed fee charge in place and share our concerns about the potential damage to small businesses sitting near the VAT threshold. 1 From the outset, appointing the Local Government, Housing and Planning Committee to scrutinise the Visitor Levy (Scotland) Bill has meant that there has been a bias in putting the needs of local authorities over industry, and therefore a lack of recognition about the potential impact on the Scottish economy.