Meeting of the Parliament 28 May 2024
The scheme sets out very clear requirements about objectives and very clear reporting requirements, including separate accounting for the levy that is raised. One thing that is important for the success of the scheme is a recognition that a range of projects could benefit. Some could require relatively low levels of investment, but others—as Paul Sweeney alludes to—could require significantly more. We are keen to ensure that local authorities have the flexibility to apply the revenue that is generated from the levy as they see fit, but also in a way that is consistent with their past and on-going engagement and consultation with business, tourism organisations and communities in their area.
Over the past few months, the expert group has worked to bring together guidance that draws on the knowledge and experience of the tourism sector and local government. As I said, as a result of the scrutiny of the bill at stage 2, that guidance will have a statutory footing. That is a key element in getting a visitor levy that is right for Scotland, and I put on record my thanks to those who sit on the expert group or who otherwise support its work.
As I said at the start of my remarks, the bill is an important measure. If passed, it will give local authorities a significant new tax power. However, it is not something that the Government has proposed lightly, and it has followed considerable engagement and discussion over many years.
In the bill, the Government has sought to strike the right balance between national consistency and local flexibility. I believe that we have done that. I welcome the improvements to the bill that have come about from engagement and amendment, and I ask that the Parliament supports it.
I move,
That the Parliament agrees that the Visitor Levy (Scotland) Bill be passed.
17:41