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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 14 August 2025
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Displaying 607 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

I had a question about the interaction between VAT and tourist levies, but I think that it has been covered in previous answers.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

Thanks, convener. I am interested in the debate about a flat fee versus a percentage. Are there any concerns about what would essentially be tax avoidance with a percentage fee? For example, a large hotel chain, in the breakdown of its pricing, could charge a huge proportion for access to a spa or gym and a bigger proportion for breakfast or other facilities. Is there potential for a percentage fee to be used as a mechanism for tax avoidance?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

Thanks, convener. I will continue on the theme of how the money will be spent. Perhaps this is for Councillor Lobban, because it is on a matter that officials might avoid—that is, the interaction of the objectives of the bill with the Verity house agreement. There is an ambition in the Verity house agreement to reduce or remove ring fenced or directed spend, but here we have a bill that, in effect, will introduce directed spend. Do you have views on competing Government and local government objectives?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Mark Griffin

My second question is probably directed at Councillor Lobban again, since he represents such a large area. On the money that is raised in a particular locality, could councils decide to retain the money in that locality or spread it across the whole local authority area?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

My next question is on the responsibility on local authorities, when they move to introduce a scheme, to do a consultation and an impact assessment, and the responsibility of Government to look at that and approve it or not. Do you feel that those burdens are appropriate, or should they go further? I am asking for people’s general views on local authorities’ responsibilities when they choose to introduce a scheme.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

I want to ask a broad question. It is not so much about the content of the bill as it is about the consultation and engagement process. Have you been satisfied with the level of consultation and engagement that you have had with the Scottish Government as the bill has progressed from consultation to introduction, and with the level of influence that you have been able to exert on the proposals within the bill? Perhaps we can start with Stephen Young.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

We have touched on the VAT threshold a couple of times. Do you have any information on the number of businesses that operate just below the threshold, so that we would have an idea of the likely impact? Are you able to say what the financial impact on a business being pushed over the VAT threshold is likely to be? I will come to Stacey Dingwall first.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

Those are really helpful numbers. I want to go back to David Weston. It is anecdotal, but the view of your members is that it would take a 50 per cent increase in turnover just to cover the cost of going over the threshold—turnover would have to increase from £85,000 to £120,000.

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

We touched on the issue of VAT with the previous panel, and I want to ask you similar questions. How many of your members are operating at a level of turnover below the VAT threshold, and what would be the indicative costs for them if they were pushed above the threshold by a visitor levy?

Local Government, Housing and Planning Committee [Draft]

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 24 October 2023

Mark Griffin

I do not know whether Stephen Young or Ben Edgar-Spier want to come in before I move on.