Meeting of the Parliament 19 February 2026 [Draft]
To be clear, they were not making exactly the same points. The Conservative proposition was to not give councils the flexibility to operate a percentage scheme and to limit them to a flat-rate scheme. In other words, the Conservatives did not want to broaden the scope and provide the increased flexibility that councils and industry very much welcome in the proposals that we have brought forward. If we had taken forward their proposal at that time, we would probably be back here anyway, widening out the provisions through a separate bill.
The bill also includes a regulation-making power, which will enable ministers to give effect to any changes that may be required once the system is operational.
I want to reiterate that I have welcomed stakeholder input throughout the stage 1 process and that I continue to listen. I am grateful to the Local Government, Housing and Planning Committee for its consideration of the bill and for its constructive engagement with the Convention of Scottish Local Authorities, local authorities and industry throughout the process.
Last week, I arranged a meeting with local authorities and key industry stakeholders to discuss their calls for further changes to implementation periods. They have helpfully provided written suggestions, which I am giving further consideration to as we move towards stage 2.
My recent response to the committee’s stage 1 report confirmed that the financial memorandum sets out the best available central cost estimates. However, we will, of course, continue to refine those with local authorities, as the provisions in the bill may change through stages 2 and 3.
The flexibility for councils will be balanced with clarity for businesses. I am considering the committee’s recommendations, including those on the practical operation of multiple schemes, fixed amounts and regulation-making powers.
My officials and I will continue to engage closely with stakeholders and the Parliament to ensure that we have a proportionate and effective visitor levy framework for Scotland that suits local circumstances while supporting local authorities and businesses.
Although the bill has been expedited, there has been stakeholder engagement throughout to inform the measures in it. That engagement will continue as the bill progresses through the Parliament and, if it is passed, as we move towards implementation. The bill will provide local authorities with greater discretion to shape schemes in a way that reflects local needs and visitor patterns, and it will support the long-term sustainability and competitiveness of Scotland’s world-leading tourism sector.
I am grateful that the committee has indicated its support for the general principles of the bill. Those principles will be welcomed across Scotland as we aim to improve visitor services and support that world-leading sector.
I move,
That the Parliament agrees to the general principles of the Visitor Levy (Amendment) (Scotland) Bill.