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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 5 May 2021
  6. Current session: 12 May 2021 to 20 June 2025
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Displaying 714 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Dr Pam Gosal MBE

How do you see that approach working in grey areas? In the past couple of weeks, we have spoken about bins, roads and potholes. One assumes that they are the day-to-day responsibility of councils, which are experiencing cuts. Tourism and the visitor economy use such facilities, too. How will the balance be struck to ensure that day-to-day work is funded not from the levy but from the budget, as it should be?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Dr Pam Gosal MBE

My next question is about having a national cap. Although local authorities are not generally keen on having a national cap, the tourism sector has called for a cap to be set nationally if the percentage rate remains the only option for local authorities. What is the Government鈥檚 response to those views?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Dr Pam Gosal MBE

Minister, you said in your opening statement that it is important that the levy is spent in the local authority areas where it is collected. I raised concerns, last week and with the witnesses in today鈥檚 earlier evidence session, about whether the revenue from the visitor levy would be used to plug holes in council budgets. That is a grey area. How do you respond to concerns that, in essence, tourists and businesses are paying the price for the Scottish Government鈥檚 inability to give our councils a fair funding deal for years? Do you agree that the revenue should be ring fenced for tourism-related spending? How do you foresee that working in practice? In particular, how does it fit with the spirit of the Verity house agreement?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Dr Pam Gosal MBE

Minister, you have explained the fact that this has happened, but how do we ensure that it never happens again? Are you or the First Minister or the Scottish Government giving an assurance in that respect? The council tax freeze went ahead without any consultation with any local authorities; we have heard their views on that in committee, and I have heard their views on it outside, too. Local authority leaders and chief executives are not happy that the freeze went ahead without their decision.

I understand the thinking behind the freezing of council tax, but that relationship is what is important here. Are you saying that what happened is a one-off that will never happen again, and that the Government is looking to ensure that such a thing never happens again?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Dr Pam Gosal MBE

According to the Fraser of Allander Institute鈥檚 calculations, the freeze would collectively cost councils around 拢148 million next year, assuming an increase of 5 per cent as there was last year, and they would receive around 拢417 million if they struck a deal that gave them a rise of around 8 per cent. Surely the Scottish Government carried out some kind of analysis before making a commitment to fully fund the freeze. How much does it expect the freeze to cost? More crucially, where will the money come from?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Dr Pam Gosal MBE

Have you started talks with local authorities on what that quantum will be, or are you going to start those talks?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Dr Pam Gosal MBE

I have one more question. The First Minister gave a commitment to fully fund the freeze to ensure that councils can maintain their services, despite offering no real clue as to where the money will come from. It is highly likely that different councils would have planned to have different increases in council tax in order to maintain services in their areas. Will the funds that are allocated to local authorities take into account the variety of council tax hikes that each local authority will have planned?

11:30  

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Dr Pam Gosal MBE

Good morning, minister. As has been mentioned, one of the primary principles of the Verity house agreement has been violated less than four months after the agreement was made. A key part of the agreement centres around there being a robust and regular process for early budget engagement that is embedded in the physical framework. However, the First Minister neglected to inform COSLA that council tax would be frozen for the coming year before he said so in his speech at the Scottish National Party conference.

Is the Verity house agreement even worth the paper that it is written on? If so, how is failing to consult on the decision to freeze council tax in keeping with the agreement鈥檚 principles?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Dr Pam Gosal MBE

My question is on how the levy will be raised. Councillor Macgregor has just mentioned that flat rates are much easier to manage and collect and that they are also easier for businesses and local authorities to operate. The committee has heard mixed opinions on whether the levy should be introduced as a percentage rate or a flat rate. As Councillor Macgregor said, the burden of collecting it will fall on businesses. Should the bill be amended to allow local authorities to introduce flat rates if they decide that those are more appropriate for their areas?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Dr Pam Gosal MBE

Although some witnesses call it an accommodation tax, others have asserted that businesses would take up the role of unpaid tax collectors for local authorities. Should companies be able to claim a portion of the revenue from tourist taxes to help offset the costs of collecting and reporting levies in the same way that local authorities will be able to? My question is for Councillor Macgregor.