Committee
Local Government, Housing and Planning Committee 24 February 2026 [Draft]
24 Feb 2026 · S6 · Local Government, Housing and Planning Committee
Item of business
Subordinate Legislation
First-tier Tribunal for Scotland (Allocation of Functions to the Local Taxation Chamber) Regulations 2026 [Draft]
David Storrie (Scottish Government)
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I can perhaps shed a further bit of light on that. It is difficult to anticipate the full case load, as there has never been something quite like this—it is a new addition to the chamber. We have worked with the Scottish Courts and Tribunals Service to estimate costs: the costs are estimated to be between £150,000 to £350,000, based on a low amount to a high amount. Had there been a per-person, per-night levy, there may have been a greater increase in people challenging, and more dissatisfaction might have led to a greater case load. The fact that there will not be such a levy will possibly help to diminish some of the potential for disgruntled appeals, although perhaps not entirely.Another point, looking at estimating case loads in the first year, is that Edinburgh will be the first scheme to come online, in July 2026, which will be part of the way through the financial year. There will be a quarter of a financial year before the first returns happen, and then cases would need to be lodged and processed through the chamber.In the first financial year, therefore, I anticipate that there would be a relatively small number of cases. The numbers will grow not only as the Edinburgh scheme fully comes online in its first full financial year, but as the Glasgow scheme and other schemes come online.We will need to keep monitoring that, and I would anticipate that it will be covered within the statutory three-year review and in the report to Parliament on how these things are going.
In the same item of business
The Convener
Green
The next item on our agenda is to take evidence on two affirmative instruments. We are joined by the Minister for Public Finance, Ivan McKee, who is accompan...
The Minister for Public Finance (Ivan McKee)
SNP
I am grateful to the committee for its careful consideration of the Visitor Levy (Amendment) (Scotland) Bill and its associated affirmative regulations, two ...
The Convener
Green
We have a number of questions. I will start by combining a few questions around detail.Will accommodation providers be required to pay a fee for any appeals ...
Ivan McKee
SNP
:With regard to the second question, that would be set by the local authority, so I am pretty sure that there would not be any scope for businesses to appeal...
Susan Robb (Scottish Government)
Accommodation providers would be able to challenge the operation of the visitor levy scheme, but I do not imagine that that would encompass the fee structure.
The Convener
Green
I just want to clarify something. Will they be required to pay a fee if they appeal?
Ivan McKee
SNP
:No.
The Convener
Green
Great—thank you.On the second point, about changing the fixed amount, I would hope that the local authority will have consulted well enough to understand wha...
Ivan McKee
SNP
:The local authority will make that decision through its consultation. Clearly, not all businesses would necessarily agree with the decisions that are made b...
Alexander Stewart
Con
:As you will be aware, minister, the committee heard—and you have heard, too—from some tourism representatives who made the case that a per-night, per-person...
Ivan McKee
SNP
:There are a few different things in there that do not relate to these regulations. The Government has lodged amendments at stage 2 that would remove the per...
David Storrie (Scottish Government)
I can perhaps shed a further bit of light on that. It is difficult to anticipate the full case load, as there has never been something quite like this—it is ...
Willie Coffey
SNP
:Good morning. With regard to the appeals process, is it possible that accommodation providers and others could appeal the purpose for which a local authorit...
Ivan McKee
SNP
:That is a good question. My officials are telling me that the answer is no; I do not know whether they want to reflect on that or to go away, consider it an...
David Storrie
The answer is no. The purpose of the tribunal is to consider what is being charged and what is liable, and liability would not come into that kind of issue. ...
Willie Coffey
SNP
:Okay. Thanks for that, David.
The Convener
Green
It may be worth keeping an eye on whether something like that emerges.
Evelyn Tweed
SNP
:Good morning, and thanks for your answers so far. Have you looked at the resource and financial implications of the number of appeals that may go to the loc...
Ivan McKee
SNP
:Estimates have been made. Data will become clearer as things roll out across the local authorities. You might expect more to go through in the settling-down...
Mark Griffin
Lab
:Good morning. The financial memorandum to the bill that became the 2024 act said that the Scottish Government would engage with stakeholders when it came to...
Ivan McKee
SNP
:Engagement has been part of the process and we have arrived at the numbers that we have talked about. The Government would fund the cost of the tribunal. Da...
David Storrie
The cost of running the tribunal will be met by the Government. The cost of taking a case or defending it from a local authority perspective will be covered ...
Mark Griffin
Lab
:My other question is on a potential clash. We might expect a high volume of appeals when it comes to non-domestic rates and the on-going revaluation exercis...
Ivan McKee
SNP
:Processes are on-going to deal with that, and the capacity of the system will be sized appropriately. We have looked incrementally at what might happen with...
The Convener
Green
On reviews and appeals, I am interested in understanding whether more regulations are likely to be issued between now and the coming into operation of the fi...
Ivan McKee
SNP
:I will let officials talk to the regulations that are coming forward. However, clearly, some regulations relate to the original act, and others may follow f...
David Storrie
When it comes to regulation, we have laid all the—I am sorry, I am searching for the word; my mind has gone blank. We have laid all the instruments for the 2...
The Convener
Green
Okay, good,
Ivan McKee
SNP
:When it comes to the amendment bill, there will be further regulations, potentially, but those will come in the next session of the Parliament.
David Storrie
Yes, indeed. Sorry, minister—I see what you mean. Yes, there will be further regulations in relation to the amendment bill.