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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 15 August 2025
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Displaying 1423 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

Thanks for that. It is important that clear work is done on the issue, because a broad range of people have said that they want certain people to be exempt. An accommodation tax is, by its very nature, not just about tourists and visitors, but there is no detail on how it is going to be administered not just by businesses and not necessarily in councils. The voucher scheme itself does not seem to cover that. It is really important that the matter is looked at, if it is taken forward.

Tourism organisations have made some criticisms about certain assumptions and calculations in the current financial memorandum. What is the minister’s view on that? You have touched on some of the potentially changing environments that we might see before the bill comes into force, but what about, say, online platforms and credit card charging? How will small businesses be able to administer that sort of thing?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

I want to ask about the Scottish Government’s powers to introduce a full national freeze, given that it appears not to have the necessary powers to do so. Previous freezes have happened under a concordat with councils. Are you confident that you will be able to effect a council tax freeze across Scotland, and how else do you plan to incentivise councils to buy into this measure?

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

This year’s council tax is being increased by about 5.5 per cent on average, while, last year, some councils were talking about a 10 per cent increase; indeed, Orkney put such an increase in place. It is quite clear that different councils are facing different financial pressures. For example, in my region, the City of Edinburgh Council receives the lowest funding per head of population in Scotland. How would the Government respond to a local authority that said, “No, thanks. We want to increase the council tax”, as it would mean, in theory, that the national freeze would not be delivered?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 14 November 2023

Miles Briggs

I suppose that the difficulty is that booking accommodation is not within local government control. People do that online, through the hotels, bed and breakfasts and the guest houses that they are staying with. Monitoring exemptions is therefore not necessarily a role that councils will be responsible for. As the bill progresses, there may be more conversation about that.

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

What will the maximum quantum look like? I think that 5 per cent would mean £148 million and 8 per cent £417 million, but what about 10 per cent—or even 15 per cent? Where is the Government on this? What money will be on the table? I do not think that it has been outlined by how much the Scottish Government will fund the policy.

Local Government, Housing and Planning Committee

Council Tax Freeze

Meeting date: 14 November 2023

Miles Briggs

Thanks.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Has the industry done any work to find out what percentage of people would be staying in accommodation with exemptions? The types of people we would want to see being exempted broadens out widely. You have mentioned some: people visiting individuals in hospital or in prison, for example. There is potentially a huge number of people. The STA’s submission mentions additional costs that the scheme would place on school trips coming to an area. People from charities, medical professionals and military personnel are wider groups of people who should also be exempt from paying the levy because they would be working or undertaking charitable work.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

I live here, but other members might be interested. [Laughter.]

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Finally, do you have views about the 18-month lead-in time?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 7 November 2023

Miles Briggs

Thank you for joining us here and online today. As I have done previously, I want to ask some questions about exemptions. Currently, the bill mentions a possible scheme involving exemption vouchers. What is your view on whether we should have an exemption scheme, and would that be best taken forward nationally or locally? Have you done any work on that? I know Festivals Edinburgh is in favour of the provision, so I will maybe bring in Julia Amour first.