Hansard

Respectfully, I do not agree with Fergus Ewing’s comments. It was important that all stakeholders, the business community and local authorities were involved in the process and that there was flexibility to design a bill that meets local circumstances. The bill is very strong on the consultation that local authorities will have to carry out, and I am absolutely sure that local businesses and business representative organisations in any local authority that is considering introducing a visitor levy will engage effectively and thoroughly with the relevant local authority to get a levy that suits local businesses.

The bill also clarifies how the levy will apply when accommodation is sold through booking platforms or tour operators. In those cases, the levy will be calculated on the price at first sale, which gives accommodation providers certainty about the amount due and avoids any confusion when bookings involve third parties. As I mentioned at the start of the debate, this is a technical bill, and one key measure ensures that a levy return for a given period will set out the levy payable for overnight stays that take place within the period in question instead of the date at which the overnight stay was booked.

However, the bill does much more, and I want to highlight a few amendments that have resulted from the rigorous process that the bill went through, the co-development that took place with key stakeholders and, as I mentioned, the input from members across the chamber. At stage 2, we added provisions so that, once regulations are in place, accommodation providers will be able to amend submitted returns to correct errors. I was also pleased at stage 2 to accept an amendment lodged by Tim Eagle, which will require ministers, in carrying out the three-year review of the operation of the act, to assess the impact of visitor levy schemes on businesses, communities and tourism in rural areas.

Last week, during our first stage 3 proceedings, amendments were agreed that mean that the bill will now give local authorities the option to allow accommodation providers to deduct and retain a proportion of the levy to help to meet reasonable administration costs. During those stage 3 proceedings, Stephen Kerr sought an amendment that would require local authority annual reports to include an assessment of the impact of the scheme on visitor numbers, length of visitor stay and the viability of tourism businesses. Although I resisted that amendment for various reasons, I gave the member an assurance that I would ask my officials to work with VisitScotland colleagues to consider how that detail could be brought out in the revised guidance. I am happy to give that assurance again today.

Throughout the process, our aim has been to provide a framework that is proportionate, clear and accessible. We want local authorities to be confident that their schemes reflect local economic assessments and that the language and guidance used will support high levels of understanding, compliance and trust. Therefore, I have also instructed my officials to begin working with VisitScotland to ensure that the statutory guidance is updated and revised to take account of the changes delivered by the bill and for that to be available to support the implementation across Scotland later this year.

I mentioned the importance that the Scottish Government places on engagement with key stakeholders who will deliver visitor levy schemes in practice, and I want to share with the chamber a contribution from Argyll and Bute Council, which responded to the Local Government, Housing and Planning Committee’s call for views.

The council’s evidence emphasised the need for decisions to be taken at the right level of government, and at the right time, to support best practice and avoid taking

“a ‘one size fits all’ approach”

that would not reflect the diverse needs of communities in both urban and rural areas.

The council said that the visitor levy

“ensures that funds raised locally can be reinvested directly in maintaining and improving visitor infrastructure”

and that

“decisions must be informed by clear and robust economic and destination management data”.

In ensuring that those decisions are right for our local economies, an important step in the process is local consultation to ensure that key stakeholders continue to engage effectively through co-design to meet the local needs that are being assessed.

The bill strengthens Scotland’s visitor levy framework so that, where local authorities choose to introduce a scheme, it is fair and workable and reflects local priorities; supports sustainable tourism; empowers local decision making; and ensures that the benefits of tourism are shared across communities. I commend the Visitor Levy (Amendment) (Scotland) Bill to Parliament.

I move,

That the Parliament agrees that the Visitor Levy (Amendment) (Scotland) Bill be passed.

16:05