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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 11 August 2025
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Displaying 760 contributions

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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

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

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

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

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 [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Dr Pam Gosal MBE

In 2018, the Convention of Scottish Local Authorities called for a tax on visitors and not on businesses. It seems as if the bill will have a substantial impact on businesses鈥攊n particular, the small business and microbusinesses that you have spoken about today. What is your view on whether it will be a tax on visitors and not on businesses?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Dr Pam Gosal MBE

There will be a lot of burdens on small businesses and microbusinesses, as you say. In looking for a solution and turning that around, how can we ensure that there are not major administrative burdens on small businesses and microbusinesses? How can they be helped and things moved forward?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Dr Pam Gosal MBE

Good morning. You have mentioned higher taxes and VAT. Given the high costs of doing business in Scotland, business rates, regulations on short-term lets and many other issues, do you think that the extra cost on business is justified?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Dr Pam Gosal MBE

With the cost of doing business in Scotland being quite high鈥攄ue to business rates, VAT, which you mentioned, regulations on short-term lets and many other issues鈥攊s this extra cost on businesses justified?