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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: 7 November 2023

Dr Pam Gosal MBE

Good morning. My question is about how the levy will be raised. Over the past few weeks, we have heard from industry and from councils, and today we have heard from organisations representing industry. There have been a few disagreements, even today, on whether the levy should be a flat rate or a percentage rate, and on whether it should be capped through the application of a national limit. Businesses want a simpler process, but they are also looking ahead to see whether they can forecast how much money would come in.

Should local authorities have the freedom to decide whether it would be a flat rate or a percentage rate? Last week, our European witness talked about one place having both. What are your thoughts on that, and on whether it should be flat rate or a percentage rate, and whether it should be capped? I put that to Sheila Gilmore first.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Dr Pam Gosal MBE

Do you think that local authorities should have the freedom to decide?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

I have a quick follow-up question. With local authorities going through so many cuts, how will a balance be struck so that鈥攜ou have talked about roads and infrastructure鈥攖he money is used for tourism and not for the day-to-day things? Is anybody worried about that, especially given that there are so many cuts? Bill Lobban鈥攄o you want to start?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

Good morning. My question is on VAT. Last week, witnesses told us that although many European markets have levies in place, they do not have our levels of VAT. A new levy in Scotland would be in addition to VAT, whereas in 25 EU countries, a discounted VAT is applied. Do you have any thoughts on that? How might it impact on the competitiveness of Scotland鈥檚 tourism industry?

11:15  

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

I will put that question to Argyll and Bute and Edinburgh councils, because they have a lot of small businesses.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

My question is on the issue that my colleague Ivan McKee has just spoken about. We have been talking about simplifying the process and helping microbusinesses and small businesses, and you have spoken about how they calculate. Would you be open to discussions about a flat rate with a nationally set cap?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

Given the administrative burden that this scheme will have on businesses, and its cost, some wish for consideration to be given to enabling providers to retain or claim a proportion of the levy to manage administration of it. Are there any instances in Europe of businesses using the proceeds from tourist taxes to offset expenses associated with collecting, remitting and reporting levies?

11:45  

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

Could you, please, because that is quite important?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

Good morning, panel. My question will probe a little bit more. Jamie Baker spoke about microbusinesses and small businesses. We heard last week from the small accommodation and self-catering sector about the increasingly high costs of doing business in Scotland, with one witness saying:

鈥渨e are shrinking the sector and then taxing it on top of that.鈥濃擺Official Report, Local Government, Housing and Planning Committee, 24 October 2023; c 5.]

Are you concerned that the visitor levy could lead to small businesses and microbusinesses in your local authority closing their doors for good? What impact assessment have you done on the negative impact of the visitor levy on small businesses and microbusinesses?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Dr Pam Gosal MBE

Thank you, convener. I want to touch on spending the money. Accommodation providers will become, as one witness described, unpaid tax collectors for local authorities as well as facing additional administrative burdens. Do you agree with many people in the sector that levy revenue should be ring fenced for tourism-related spend? How do you foresee that working in practice? I aim that at Paul Lawrence, first.