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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 4 May 2021
  6. Current session: 13 May 2021 to 27 December 2025
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Displaying 1194 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 2

Meeting date: 12 March 2024

Daniel Johnson

Of course.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 2

Meeting date: 12 March 2024

Daniel Johnson

I want to highlight two brief points. First, I recognise the issue of motorhomes, but a basic principle is that it is not always possible to tell who is staying where, regardless of the type of accommodation. We have to assume that people will be honest. I do not consider a motorhome per se to be different from any other type of accommodation.

Secondly, in not making liable for the levy vessels that are moored that provide accommodation, or vehicles that are parked up that provide accommodation, there is a risk that certain types of accommodation will not have the levy applied to them, whereas others will.

Does the minister acknowledge that that potential loophole needs to be thought about at stage 2 and, ultimately, stage 3, to ensure that there are no significant areas in which people can provide accommodation without being liable for the levy?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 2

Meeting date: 12 March 2024

Daniel Johnson

I note the minister’s comments about previous amendments. In relation to amendment 42, however, will the Government consider explicitly requiring local authorities, as they develop and deploy their plans for local levies, to consider small businesses and VAT thresholds? Such consideration could be required as part of the impact assessments under the bill.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 2

Meeting date: 12 March 2024

Daniel Johnson

That may well be an error on my part. Amendment 28 is a probing amendment. The key point is to ensure that we treat people who are here to do work in a different manner to the way in which we treat people who are here to partake in tourism.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

My fellow commission members will be relieved to hear that I will not go through appendix 1 line by line.

I understand what most of the line items are, but what is contained in “Other accommodation Costs”? There has been an increase in those costs of more than £100,000, from £445,000 to £592,000, in a single year. What do those costs include, given that they do not relate to “Rent & Rates” or “Travel & Subsistence”?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

I want to pick up on that and to re-emphasise the point that the chair made. In the coming financial year, the public sector financial settlements are likely to be extremely challenging. In that context, 8.4 per cent will be difficult to justify in comparison with other public sector bodies. A point has just been made about essentially living by the guidance that you provide to public sector bodies. Is making that statement not inviting at least that challenge?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

How many additional public bodies will you have to audit in the coming financial year compared with the current year?

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Thank you.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Yes, please.

Meeting of the Commission

Audit Scotland Budget Proposal 2024-25

Meeting date: 11 December 2023

Daniel Johnson

Very few lines are going down. It is obviously to be expected that there will be increases in an inflationary environment. However, if I was looking at a budget proposal where I felt that an organisation was looking rigorously at every possible cost, I would hope to see a few more flat or decreasing lines, especially for non-people costs. For example, given that you were able to operate on almost half of your proposed budget in 2021-22, I wonder whether you have fully explored whether line items such as the stationery and printing budget could be reduced.

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