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Local Government, Housing and Planning Committee 04 March 2026 [Draft]

04 Mar 2026 · S6 · Local Government, Housing and Planning Committee

Item of business

Visitor Levy (Amendment) (Scotland) Bill: Stage 2

Eagle, Tim Con Highlands and Islands Watch on SPTV

I draw members’ attention to my entry in the register of members’ interests. I am a small farmer and therefore operate a business in a rural area, albeit that the visitor levy would not apply to me.I will speak briefly to my amendments 23 to 27, 30 and 31, all of which seek to highlight the concerns that have been raised with me by businesses and constituents across rural and island communities in the Highlands and Islands region about the potential impact of the visitor levy on them.As all of you will be aware, tourism is an incredibly important part of many rural economies. NatureScot estimates that it contributes more than £4 billion to Scotland’s economy each year, and, in many remote communities, it supports local employment and small family businesses.However, rural Scotland also faces significant pressures, including depopulation, which has been a big issue for me since becoming an MSP. Housing is limited and there are fewer services, which means that the sustainability of local businesses is incredibly important.Amendments 23 and 24 focus on the potential impact on rural accommodation providers. Amendment 23 would exempt overnight accommodation in communities with a population of fewer than 3,000 people, recognising that tourism in rural areas is often seasonal and reliant on repeat visitors.Amendment 24 specifically deals with camping and caravan sites, because operators have been telling me that visitors are already choosing to stay overnight in free council facilities rather than at formal sites. There is concern that applying the levy to those businesses could unintentionally make that situation worse.Amendments 25 and 26 seek to address the situation of people who stay overnight in rural areas for non-tourism reasons. In many parts of rural Scotland, people must travel significant distances for healthcare, employment or essential services. Ferry cancellations or service disruptions can force people to stay overnight unexpectedly. These two amendments would ensure that people travelling for work, health or other essential purposes are not burdened by a visitor levy simply because of the realities of living in rural Scotland.Amendment 27 seeks to support economic activity by exempting new accommodation providers in rural areas during their first year of operation, as well as by recognising agritourism businesses that are diversifying to support farm incomes and local economies.Amendment 30 seeks to include a specific review on the implementation of the scheme in rural areas, to ensure that, after a period has passed, there is no significant impact that affects rural Scotland specifically.Finally, amendment 31 recognises the unique circumstances that island communities face. It would ensure that island local authorities have clear flexibility to modify or suspend their visitor levy scheme if circumstances require it.My intention today is primarily to highlight the concerns that so many small rural businesses have raised with me. Many of them are small family-run enterprises, and even small changes in visitor behaviour can have a significant impact on their profitability. I was not looking to push these amendments today; I seek to ensure that the voices in my communities are heard.My hope is that the minister will consider whether additional flexibility could be or needs to be built into the bill at stage 3 to ensure that rural and island communities are properly protected. If we are serious about supporting rural Scotland—as I believe we all are—we must ensure that policies that are introduced nationally do not unintentionally place additional pressures on the very businesses that sustain our rural communities.

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Local Government, Housing and Planning Committee 04 March 2026 [Draft]

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