The Official Report is a written record of public meetings of the Parliament and committees.
The Official Report search offers lots of different ways to find the information you’re looking for. The search is used as a professional tool by researchers and third-party organisations. It is also used by members of the public who may have less parliamentary awareness. This means it needs to provide the ability to run complex searches, and the ability to browse reports or perform a simple keyword search.
The web version of the Official Report has three different views:
Depending on the kind of search you want to do, one of these views will be the best option. The default view is to show the report for each meeting of Parliament or a committee. For a simple keyword search, the results will be shown by item of business.
When you choose to search by a particular MSP, the results returned will show each spoken contribution in Parliament or a committee, ordered by date with the most recent contributions first. This will usually return a lot of results, but you can refine your search by keyword, date and/or by meeting (committee or Chamber business).
We’ve chosen to display the entirety of each MSP’s contribution in the search results. This is intended to reduce the number of times that users need to click into an actual report to get the information that they’re looking for, but in some cases it can lead to very short contributions (“Yes.”) or very long ones (Ministerial statements, for example.) We’ll keep this under review and get feedback from users on whether this approach best meets their needs.
There are two types of keyword search:
If you select an MSP’s name from the dropdown menu, and add a phrase in quotation marks to the keyword field, then the search will return only examples of when the MSP said those exact words. You can further refine this search by adding a date range or selecting a particular committee or Meeting of the Parliament.
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There are two ways of searching by date.
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If you search by an individual session, the list of łÉČËżěĘÖ and committees will automatically update to show only the łÉČËżěĘÖ and committees which were current during that session. For example, if you select Session 1 you will be show a list of łÉČËżěĘÖ and committees from Session 1.
If you add a custom date range which crosses more than one session of Parliament, the lists of łÉČËżěĘÖ and committees will update to show the information that was current at that time.
All Official Reports of meetings in the Debating Chamber of the Scottish Parliament.
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Displaying 1169 contributions
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
Given the significance of creating a new levy power, it would be appropriate to introduce a cruise ship levy through primary legislation, as we are doing with the visitor levy. Should we be in a position to introduce a cruise ship levy by amending the bill that is before the committee, that would provide a means to do that, but if that is not possible, we will look for another vehicle to do that.
As I highlighted, given the significance of introducing such a new discretionary power for local authorities, that would, on balance, make us lean towards the use of primary legislation, although we would, of course, take the views of Parliament on the matter into account.
If I may, convener—
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
Although a cruise ship levy is related to some of the policy intent and motivation behind the visitor levy, it is distinct, so we would have to consider that on a case-by-case basis.
What has emerged from the work on the visitor levy and what is reflected in the bill as introduced is the importance of engagement between local authorities, business and communities, and the high regard in which that is held. We would consider proposals in partnership with COSLA and business, and we would be more than happy to engage with other members on the development of proposals for a cruise ship levy, which would, of course, be subject to public consultation. That would help to inform the approach that we would take.
Broadly speaking, we would want to be consistent with the principles and the broad approach with regard to engagement and facilitating engagement that we are taking in relation to the visitor levy. The details of a cruise ship levy would follow from our process of engagement and public consultation. As I said, we would be more than happy to engage directly with elected members, COSLA and individual local authorities that have a particular interest in a cruise ship levy.
I want to mention motorhomes. People who use eligible types of accommodation, such as campsites, will be covered by a visitor levy if a local authority chooses to introduce one. The Scottish Government remains open to engagement and discussion with stakeholders on a wider motorhome levy, and it will consider any developed proposals that will work to support the visitor economy.
Discussions with council and land management stakeholders have highlighted significant issues with a levy on motorhomes, with potential difficulties in application, administration and compliance. You highlighted those difficulties in your remarks, convener. Those difficulties are, however—
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
In principle, I would want to take an approach that recognises that our island communities are unique and have distinct needs and assets, just as, more broadly, in the structure and organisation of delivery of public services, we provide opportunities for islands to have more bespoke arrangements. That speaks naturally to your point, Mr McArthur. I am therefore more than happy to have exploratory discussions on provisions for a cruise ship levy and a motorhome levy. I caveat that by saying that it is important that what we have in place is robust and that there are no undue burdens around administration and compliance that would, ultimately, undermine the policy intent. In that space, there is an opportunity for further discussion.
On that basis, I will conclude by saying that we have committed to bringing forward a cruise ship levy—I have set out the rationale for that and the underlying approach—and we are open and willing to explore a motorhome levy in more detail.
My final point, for clarity, is that the bill as introduced relates to a taxable event—the purchase of overnight accommodation—that does not easily translate to the very different contexts of booking a cruise ship holiday or hiring a camper van. Levies on those activities are likely to need a different legal framework, involving a different taxable event and different compliance powers. I offer that as a reason for why the Government is unable to support amendments 1 and 2 at this stage, and I ask Liam McArthur not to move them.
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
I reiterate that, on any aspect of the bill, if there are concerns about definition and about whether the bill will ensure that the policy intent is met, I am more than happy to have a discussion about refining any of the language ahead of stage 3.
I also note that, in the bill as introduced, flexibilities already exist for local government around exemptions and exclusions.
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
Amendments 37 and 19 relate to exemptions. An important point has been raised about exemptions during the bill’s passage. The Government considers that it is best for local authorities to decide on and put in place arrangements that reflect local circumstances. Where there is strong consensus between local authorities, businesses and Parliament, the Government is open to putting in place national exemptions, which can be done through regulations under section 10. COSLA, in its recent briefing for members, and the expert group, in its letter to me that was copied to the convener, have been clear that they do not support specific national exemptions being established at this point. I cannot ignore the clear message from both local government and the tourism industry that national exemptions would be unwelcome and should be avoided at this time.
I would also highlight that, under the bill, local authorities will be able to create local exemptions that are developed together with communities and businesses. That approach is in line with the Verity house agreement and the overarching policy intent behind the bill of seeking to empower local government with a new fiscal measure.
However, I have sympathy with the motivation behind amendments 37 and 19, so I offer to meet Miles Briggs and Jeremy Balfour to discuss the issue further between stages 2 and 3 and to work to see whether I can facilitate agreement between all the stakeholders that are involved in this important issue.
On that basis, I ask that Miles Briggs does not press amendment 37 and that Jeremy Balfour does not move amendment 19.
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
Amendments 4 and 7 flow from the helpful scrutiny of the Delegated Powers and Law Reform Committee at stage 1 and fulfil a Government commitment to amend the bill in light of the DPLR Committee’s comments.
10:30Amendment 4 would amend the bill so that, before making any affirmative procedure regulations that would change the list of accommodation types in the bill, ministers would be required to consult local authorities and tourism organisations. That is a sensible change, which would mean that the bill would reflect good practice and would ensure that local government and the tourism industry are suitably involved in any potential changes to the list of accommodation types covered by the bill.
Likewise, amendment 7 requires consultation with local authorities and tourism organisations before any affirmative procedure regulations are made to set national exemptions from a visitor levy. That is another change that means that the bill would reflect good practice and it is one that I hope the committee will support.
I turn to Neil Bibby’s amendments, which all address a similar issue. Amendments 40 and 41 adjust the definition of “local tourism strategy” in section 11 of the bill. That is also relevant to amendment 49, which alters section 17 of the bill so that, when using the proceeds of a visitor levy scheme, a local authority would have to have regard to any local culture and tourism strategy that it had created.
Amendments 43, 44, 47 and 48 propose similar changes and would require culture and tourism organisations and businesses, rather than just tourism ones, to be consulted under section 12 when an authority proposes a visitor levy scheme, and under section 17 when it decides how to use the proceeds of a levy.
Scotland has a vibrant cultural sector and visitors enjoy our many cultural offerings, whether those are formal festivals, museums and galleries or someone playing the fiddle in a village pub. I have concerns about the effects of those amendments. Section 12 of the bill already requires a local authority to consult people who are
“likely to be affected by the proposal”
for a visitor levy, and therefore provides a suitable basis for cultural organisations to have their say and to be involved in decisions on any visitor levy.
The use of funding raised by a levy is also an important issue. On that, I note that section 17 of the bill currently requires proceeds to be spent on
“facilities and services which are substantially for or used by”
visitors. Although there will be a strong overlap between cultural spending and the facilities and services that visitors use, those things will not always be the same. I am therefore wary of making any changes to the bill that would take the focus away from spending that is related to visitors.
I value the role of culture in our society and in the tourism economy. However, the bill already has specific provisions in place on funding and the current consultation requirements cover community representatives, businesses engaged in tourism and tourism organisations. The Government would prefer to keep the focus on tourism businesses, organisations and strategies, while still allowing authorities to consult with such others as they consider to be appropriate. Adding a specific reference to culture would, in our view, move too far away from the tourism focus that reflects the industry feedback that we have had. I therefore ask Neil Bibby not to move his amendments and ask the committee not to support them if he does move them.
My amendment 8 amends section 12 of the bill so that a local authority proposing to introduce or modify a visitor levy scheme, where the scheme area will include all or part of a national park, must consult the park authority for that national park. The amendment reflects evidence heard during stage 1 that the bill should ensure that national parks are engaged and should have a status in the bill that reflects both their statutory basis and their important role in the visitor economy. Amendment 8 ensures that the views of a national park authority—alongside those of the current statutory consultees of community representatives, tourism businesses and tourism organisations listed in section 12—would be sought by local authorities at that stage.
My amendments 12 and 13 make similar changes to section 17. The amendments would require a local authority to consult the relevant national park, from time to time, on the use of visitor levy funds, where any visitor levy scheme area overlaps the area of a national park. That reflects both evidence heard during stage 1 and the legal status of national parks. It creates a proportionate duty on a local authority to engage with any relevant national park authority. I ask committee members to support those amendments.
My amendment 14 also relates to national parks and would mean that, in using the net proceeds of a visitor levy scheme, where the scheme area includes all or part of a national park, a local authority must
“have regard to the National Park Plan”.
Such plans have a statutory basis under the National Parks (Scotland) Act 2000. Making reference to those plans here ensures that a local authority must take account of them when it uses the net proceeds of a visitor levy scheme.
I move amendment 4.
Local Government, Housing and Planning Committee
Meeting date: 12 March 2024
Tom Arthur
I thank Neil Bibby for lodging the amendments and giving us an opportunity to discuss the issue. I agree with him whole-heartedly on the vital role that culture plays in all our lives in Scotland and particularly in making Scotland a world-class tourist destination. I appreciate that he will not move his amendments and I would be happy to meet Mr Bibby ahead of stage 3 to discuss his proposals in more detail.
In the definition of tourism organisations, we want to ensure that we encapsulate the broadest range of stakeholders who are impacted by the visitor economy. It is self-evident to us all that the cultural sector would be a key part of that, but I recognise Mr Bibby’s point about providing assurance on that.
Touching on the points that Mr Johnson made with regard to guidance, I note that an amendment in a later group will seek to put the guidance on a statutory footing. VisitScotland, as a convening body, will have the role of working to produce guidance. That can help to address a lot of the concerns. The guidance being on a statutory footing will highlight what best practice would be.
What is crucial, of course, is what happens on the ground. The bill as introduced provides a strong series of mechanisms for engagement ahead of the introduction of the visitor levy, such as the requirements around consultation and the transparency requirements around reporting and review. I recognise, with particular regard to the point that Mr Johnson raised, the asks from industry about how we can strengthen the engagement process. As I touched on when I spoke to an earlier group of amendments, I am actively considering what options we have to enhance the process of consultation, engagement and involvement, and I am very happy to engage with members ahead of stage 3 to explore those options.
We recognise that the levy is a tool that will fiscally empower local government and that locally elected members are democratically accountable to their electors as decision makers. We also recognise the strong desire from business to have involvement that goes beyond consultation prior to the introduction of a visitor levy and that can be sustained throughout the period. We also recognise that the continued involvement of businesses, tourism stakeholders or communities will be a major asset in helping to ensure that a visitor levy can deliver its full potential.
Fundamentally, I agree that the provision should be viewed as an economic development tool that can boost our local visitor economies. It will be at the discretion of local authorities as to whether they introduce it, and that will be done through a process of collaboration. Ahead of stage 3, I am happy to discuss further how we can provide reassurance around the engagement of the cultural sector—there will be opportunities and avenues to do that through guidance—and around more sustained engagement beyond consultation and what that may look like.
Local Government, Housing and Planning Committee 5 March 2024
Meeting date: 5 March 2024
Tom Arthur
The case for the action that we are taking is underlined by the point that I made about the need to be proactive. I touched on the situation in which some local authorities in England have found themselves, and I am sure that no one at this table would want that to befall our local authorities. It is important to ensure that accounting practices are consistent with the standards that we all expect. The Scottish Government and the Scottish ministers have an important role, as stewards of the public finances, in ensuring that there is an appropriate regulatory environment to facilitate the standards that we seek.
As I touched on, the issue has been given careful consideration over a considerable period. That goes back to 2019, when some practices that caused concern became evident. In the resource spending review, we signposted our intention to take this action. We have consulted and, where valid points and concerns were raised, we have not taken forward the relevant measures in the amendment regulations.
We recognise that we have a responsibility to ensure that accounting practices are consistent with what is required to provide long-term stability and transparency in the public finances. Ultimately, that is the reason that underpins introduction of the amendment regulations.
Local Government, Housing and Planning Committee 5 March 2024
Meeting date: 5 March 2024
Tom Arthur
As I touched on in my earlier remarks, there are differences between the circumstances in Scotland and those in England. I sought to be clear about that, as I did not want to suggest that there is full equivalence. However, on the specific point around the accounting practices, that is an area of concern that we can address.
We recognise that, across the public sector, public finances are creating significant challenges and pressures. We have embarked on broader process of engagement with local government through the Verity house agreement and the commitment to developing a fiscal framework. The local government budget settlement for 2024-25 represents a greater percentage of ministers’ discretionary spend than there was in previous years’ budgets.
Elanor Davies might wish to comment on the specific aspects of the health of local government finance compared with what we have seen in England.
Local Government, Housing and Planning Committee 5 March 2024
Meeting date: 5 March 2024
Tom Arthur
As has been touched on, we have consulted. The regulations are published subject to parliamentary scrutiny, and we will continue to engage with local government and monitor the situation. Should any particular unanticipated issues arise, we would, of course, want to engage with local government constructively to remedy those.