Meeting of the Parliament 24 March 2026 [Draft]
Given that, as the minister says, this is a short technical bill, I will keep my remarks relatively brief, in the hope that any brevity on my part will allow more flexibility to members who might be making their final speech in the Parliament.
I thank the organisations and individuals whose evidence has been vital in shaping our understanding of this amended legislation. We will support the bill at stage 3, because we recognise that the legislation seeks to ensure that visitor levies are workable, transparent and responsive to the realities that Scotland’s tourism sector faces.
Today, we are considering whether the changes that the bill makes to the original legislation will improve its operation in practice. We are satisfied that the changes that are set out in the amended legislation will give greater flexibility to councils. The introduction of a flat-rate option reflects that simplicity and predictability are essential for businesses if the levy is to work effectively for them. That recognises the diversity of Scotland’s visitor economy. What works in Edinburgh might not work in the Highlands, for example. We have had a consistent position on the question of exemptions. We feel that decisions should sit with local authorities. A national approach risks undermining the very flexibility that the legislation is intended to provide.