Meeting of the Parliament 19 March 2026 [Draft]
I understand Mark Griffin’s argument. However, when it comes to the introduction of any new taxation, particularly given the straitened financial affairs of many Scottish local authorities, those authorities might be tempted to adopt such measures and apply them in a blanket way.
These very small but important businesses—the microbusiness sector of the tourism economy—are worthy of our consideration, hence my lodging of my amendments. Nothing in them would prevent a visitor levy from operating. Local authorities would retain full discretion to run their schemes, particularly under my amendment 32. The amendments would introduce a measure of proportionality and common sense.
Scotland’s tourism sector is not uniform, just as the country is not uniform. It ranges from large commercial operators to individuals who welcome visitors into their homes. Legislation that treats those situations in exactly the same way risks getting the balance wrong.
I strongly urge members to support amendment 25, because I do not believe that we can wait three years for a review. I fear that, by that time, many of the businesses that I am seeking to protect might no longer be in the market. However, if amendment 25 is not supported, I strongly encourage colleagues to support amendment 32, for the reasons that I have outlined.