Chamber
Meeting of the Parliament 28 May 2024
28 May 2024 · S6 · Meeting of the Parliament
Item of business
Visitor Levy (Scotland) Bill: Stage 3
Amendment 21 and amendment 33 are probing amendments about how and when the levy will be paid and how small businesses that will be tasked with the administration of its collection and recording will best be able to undertake the duties that are outlined in the bill.
It is important that the Government has a consistent approach to the collection of the levy. We need to ensure that visitors do not pay the levy twice and, importantly, that businesses that will now be tasked with becoming tax collectors have the simplest way of recording and receiving the levy payments for which they have to account.
We know that there has been a significant shift towards online booking platforms, and many businesses now operate mixed booking systems and, indeed, mixed check-in models. Therefore, I hope that the amendments will ensure that the Government provides clarification on the collection of the levy and any flexibilities that could be provided for, to be set out in statutory guidance that ministers would develop.
I move amendment 21.
In the same item of business
The Presiding Officer (Alison Johnstone)
NPA
The next item of business is stage 3 proceedings on the Visitor Levy (Scotland) Bill. In dealing with amendments, members should refer to the bill as amended...
The Presiding Officer
NPA
Group 1 is on the payment of the levy. Amendment 21, in the name of Miles Briggs, is grouped with amendment 33.
Miles Briggs (Lothian) (Con)
Con
Amendment 21 and amendment 33 are probing amendments about how and when the levy will be paid and how small businesses that will be tasked with the administr...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
Given the fact that Miles Briggs states that amendment 21 is a probing amendment, my point is moot. I fully accept his point about ensuring that the provider...
The Minister for Employment and Investment (Tom Arthur)
SNP
The amendments in this group relate to the arrangements for paying a visitor levy if the local authority chooses to introduce one. Under the bill, the overni...
The Presiding Officer
NPA
I call Miles Briggs to wind up and press or withdraw amendment 21.
Miles Briggs
Con
I have listened to what the minister has had to say. This will be in the detail when the bill is operational, but it is important that businesses know how an...
The Presiding Officer
NPA
Group 2 is on the meaning of overnight accommodation. Amendment 22, in the name of Miles Briggs, is grouped with amendments 23 to 25, 1, 2, 26 to 29 and 3. I...
Miles Briggs
Con
This set of amendments seeks to remove camping sites, hostels and caravans from places that are considered to be overnight accommodation in the bill. During ...
Liam McArthur (Orkney Islands) (LD)
LD
The underlying principle of the bill is to empower local authorities to be able to raise revenues to invest in the services and infrastructure on which the t...
Tom Arthur
SNP
These amendments all deal with the types of overnight accommodation on which the levy would be payable and I am pleased to have the opportunity to respond to...
Ariane Burgess (Highlands and Islands) (Green)
Green
Given the pressures on coastal and island communities that cruise ships bring, I will speak to Liam McArthur’s amendments in the group. Last year, while we w...
Emma Roddick (Highlands and Islands) (SNP)
SNP
Regarding amendments 23 and 24, I share the concern of constituents and business owners in my region that the implementation of a charge at caravan or holida...
Miles Briggs
Con
The debate sums up the difficulties and problems that members across parties have with the framework bills that the Government is introducing. Everything is ...
Stuart McMillan (Greenock and Inverclyde) (SNP)
SNP
Miles Briggs was at the meeting of the Local Government, Housing and Planning Committee at stage 2 at which I proposed an amendment to have boat moorings rem...
Miles Briggs
Con
I am not sure that that is 100 per cent the case, to be honest. Sometimes, if people are travelling around the country on their boats, they stay on their boa...
Tom Arthur
SNP
I assure Miles Briggs that there has been extensive consultation and engagement, by officials and by me personally, with representatives of the boating and m...
Miles Briggs
Con
Businesses and people who are trying to navigate the levy saw the complex nature of the short-term lets legislation, and this bill will be the same, if not w...
Edward Mountain (Highlands and Islands) (Con)
Con
Will the member take an intervention?
Miles Briggs
Con
Yes.
Edward Mountain
Con
I am slightly confused because, across the Highlands, caravans use not only caravan parks but local government-approved car parks, where they are allowed to ...
Miles Briggs
Con
I absolutely do. We have reached stage 3 without the Government being able to work with parties across the chamber—and only recently has the Government had t...
The Deputy Presiding Officer (Annabelle Ewing)
SNP
The question is, that amendment 22 be agreed to. Are we agreed? Members: No.
The Deputy Presiding Officer
SNP
There will be a division. As this is the first division of stage 3, I will suspend for about five minutes to allow members to access the digital voting syste...
The Deputy Presiding Officer
SNP
We move to the division on amendment 22. Members should cast their votes now. The vote is closed.
The Cabinet Secretary for Constitution, External Affairs and Culture (Angus Robertson)
SNP
On a point of order, Presiding Officer. I could not connect via the app. I would have voted no.
The Deputy Presiding Officer
SNP
Thank you, Mr Robertson. Your vote will be recorded.
The Minister for Drugs and Alcohol Policy (Christina McKelvie)
SNP
On a point of order, Presiding Officer. I could not connect to the app. I would have voted no.
The Deputy Presiding Officer
SNP
Thank you, Ms McKelvie. Your vote will be recorded.
Brian Whittle (South Scotland) (Con)
Con
On a point of order, Presiding Officer. My app would not connect. I would have voted yes.