Chamber
Meeting of the Parliament 19 February 2026 [Draft]
19 Feb 2026 · S6 · Meeting of the Parliament
Item of business
Visitor Levy (Amendment) (Scotland) Bill: Stage 1
I, too, welcome the bill and, indeed, the dialogue that the Government has had with stakeholders and members across the chamber, because there was a real issue with the previous legislation.
I will continue my glass-half-full approach for a moment or two. It is a good thing for Parliament to consider legislation that is short and focused and has an explicit purpose. I am glad that Parliament does not consider that bills should always be lengthy. Sometimes, a focused bill is the right solution.
That said, the Government needs to think carefully about how it arrived at this position, because the issues were flagged previously. Indeed, when the minister proposed introducing the bill, I said to him that I would welcome it, but that I would also have to say, “I told you so.”
On the principle of taxation, the policy memorandum talks about efficiency. The problem with a percentage-based model is that it is inherently more complicated, both for those on whom it is levied and for those who seek to collect it. We have only to look at VAT to see an example of that. As anyone who has ever had to fill out a VAT return will know, doing so is inherently complicated. The minister might know that from direct experience, as do I.
In the same item of business
The Deputy Presiding Officer (Liam McArthur)
LD
The next item of business is a debate on motion S6M-20814, in the name of Ivan McKee, on the Visitor Levy (Amendment) (Scotland) Bill at stage 1. I invite me...
The Minister for Public Finance (Ivan McKee)
SNP
Scotland benefits from having a significant number of first-class sectors that compete with the best in the world, including our world-renowned tourism secto...
Sarah Boyack (Lothian) (Lab)
Lab
In its evidence to the committee, the Law Society of Scotland suggested that an exemption from the levy be considered for visitors who are compelled to stay ...
The Deputy Presiding Officer (Liam McArthur)
LD
Minister, I will give you the time back.
Ivan McKee
SNP
The exemption powers that local authorities have would already enable such an exemption to be made at the local level. However, I am willing to engage in fur...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
The minister is right to say that the bill is about responding to need and that it affords additional possibilities. However, he has not acknowledged the fun...
Ivan McKee
SNP
That is a very fair point. The Local Government, Housing and Planning Committee asked why more of those issues were not picked up at stage 2 of the previous ...
Stephen Kerr (Central Scotland) (Con)
Con
I will be less diplomatic than Daniel Johnson. Does the minister regret not listening to the Conservatives, who were making exactly those points to him durin...
Ivan McKee
SNP
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 sche...
The Deputy Presiding Officer (Liam McArthur)
LD
I advise members that we have a little bit of time in hand.15:05
Ariane Burgess (Highlands and Islands) (Green)
Green
I am pleased to speak on behalf of the Local Government, Housing and Planning Committee. I thank everyone who gave evidence to the committee, including counc...
Murdo Fraser (Mid Scotland and Fife) (Con)
Con
Let me make it clear from the outset that the Scottish Conservatives will support the bill at stage 1. The bill is a welcome step in the right direction and ...
Alasdair Allan (Na h-Eileanan an Iar) (SNP)
SNP
I cannot speak for all local authorities, but I understood that at least some local authorities had agreed not to charge the visitor levy for people who were...
Murdo Fraser
Con
I accept that that may be the case, but I think that it would be far better, from the point of view of clarity, if we had a scheme that made it very clear wh...
Mark Griffin (Central Scotland) (Lab)
Lab
I thank the organisations and individuals who provided evidence during the Local Government, Housing and Planning Committee’s scrutiny of the bill and the or...
Ivan McKee
SNP
I confirm that that will not be the case. That will be resolved.
Mark Griffin
Lab
I thank the minister for confirming that, and I look forward to supporting that amendment at stage 2.We need a visitor levy that works for local communities ...
Willie Rennie (North East Fife) (LD)
LD
Ivan McKee is too much “team SNP” to dump his predecessor in it, but, if he had a bit more freedom to speak openly, he would admit that mistakes were made in...
Fulton MacGregor (Coatbridge and Chryston) (SNP)
SNP
I am pleased to contribute to today’s stage 1 debate on the Visitor Levy (Amendment) (Scotland) Bill and to speak in support of its general principles, parti...
Tim Eagle (Highlands and Islands) (Con)
Con
First, I want to respond to Willie Rennie—ever the father of the house—giving us that guidance on bells and whistles. I have to throw a tantrum and tell him ...
Alasdair Allan (Na h-Eileanan an Iar) (SNP)
SNP
A visitor levy is a welcome step forward for our local authorities, and I hope that it can now be implemented in a way that takes account of local factors. T...
Daniel Johnson (Edinburgh Southern) (Lab)
Lab
I, too, welcome the bill and, indeed, the dialogue that the Government has had with stakeholders and members across the chamber, because there was a real iss...
Stephen Kerr
Con
Daniel Johnson is quite right to say things like, “I told you so,” although we need to consider Labour’s record in response to the progress of the bill throu...
Daniel Johnson
Lab
I agree with that, but I will leave it to members to decide whether that is in a good way or a bad way.Above all, it is worth remembering a couple of fundame...
Evelyn Tweed (Stirling) (SNP)
SNP
I am glad to speak in the debate and share some of what the Local Government, Housing and Planning Committee heard during its stage 1 considerations.Tourism ...
Stephen Kerr
Con
Evelyn Tweed will be aware that, in Stirling, the SNP proposes the introduction of a levy. It is one of the few places that is sticking firmly to the idea. T...
Evelyn Tweed
SNP
I thank the member for the intervention, but I think that I have already covered that point. Interruption. Yes, I have. It is up to individual local authorit...
The Deputy Presiding Officer (Annabelle Ewing)
SNP
We move to closing speeches.15:51
Sarah Boyack (Lothian) (Lab)
Lab
I start by thanking the Local Government, Housing and Planning Committee for its excellent work on the legislation. It feels like yesterday when the 2024 act...
Stephen Kerr (Central Scotland) (Con)
Con
We had a refreshing moment of honesty from the minister in his opening remarks, when he volunteered that the Government had introduced legislation for a sect...