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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 10 May 2025
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Displaying 1067 contributions

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Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

I want to touch on the costs to local authorities, to get your perspective on whether the costs set out in the financial memorandum are accurate and realistic. There will also be set-up costs before you have raised any revenue. Have you given any thought to how the council would manage those set-up costs? Morag Johnston, do you want to go first?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Okay, thanks.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Okay. So a flat rate rather than a percentage rate is normal.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

My question is about the uses that the revenue generated by the levy is put to. The draft bill says that the levy would be spent on

“developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting”

the scheme area

“for leisure purposes”.

How does that compare with any limitations that are in place in other countries or areas in Europe? We have had debates about the extent to which use of the revenue can be constrained. Also, the draft bill talks about leisure purposes here but it should also include business purposes. Any examples would be helpful.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

If I understand what you are saying, the majority of the 21 member states—every one, excluding five—have a flat rate. Is there a banded flat rate within that so that different types of accommodation providers pay a different flat rate?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Good morning. My question is about the way of calculating a visitor levy and whether a flat rate makes more sense than a percentage rate. It is clear that there are pros and cons to both approaches. We have heard about complexity versus simplicity, costs and the potentially regressive nature of one compared with the other. It would be good to get a sense of how you see that and what examples there are from across your sector.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

I suppose that the businesses would argue that those costs are actually there, so they are having to pay for it, in effect.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

When you say “no financial impact”, do you mean no additional revenue to collect?

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

I suppose that that is an incentive for councils to keep the scheme simple.

Local Government, Housing and Planning Committee

Visitor Levy (Scotland) Bill: Stage 1

Meeting date: 31 October 2023

Ivan McKee

Does anyone else want to come in on this? No. Thank you.