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Chamber

Meeting of the Parliament 24 March 2026 [Draft]

24 Mar 2026 · S6 · Meeting of the Parliament
Item of business
Visitor Levy (Amendment) (Scotland) Bill
Ewing, Fergus Ind Inverness and Nairn Watch on SPTV

I congratulate the minister on having the gumption to do something that does not happen a great deal by introducing the bill with an expedited procedure. I think that it was me who, in speaking to a business motion—from memory, it was on 18 December—suggested that that procedure should be used. That was not because of any brilliance or foresight on my part; it was because Fiona Campbell had, through her research, worked out that an expedited bill appeared to be the appropriate vehicle. I congratulate the minister, because he took that up and he listened. He did the right thing by listening and, by implication, accepting that a mistake had been made. I guess that it could be said that it was made by us all, although I voted against the Visitor Levy (Scotland) Bill. However, the minister is due congratulations.

I will embarrass the minister now with all this praise in front of his colleagues, but he is known to be pro-business, and that is a good thing. Sadly, he is an oasis of common sense amidst a desert of disdain and disinterest. I am afraid to say that that was evident in the passage of the Visitor Levy (Scotland) Bill, but not only then; it was also evident during the passage of the short-term lets legislation and in the business rates fiasco, when it was proven beyond any doubt that the methodology that the Scottish assessors employed for calculating the rateable value of self-catering properties was nuts. That approach was rejected by England, and it was completely nuts. Incidentally, that matter remains unresolved, because the assessors have ignored the criticism. They are completely beyond accountability, as so many quangos are. Anyway, I praise the minister.

This will be my last speech—in this session of Parliament. If I may say so, I very much look forward to having the opportunity to continue to serve in the next session, which will make it seven sessions in a row. I say that seriously, because this session of Parliament has, by any standards, been one in which the tourism sector has not been dealt a fair hand of cards—and that is putting it very mildly. I was the tourism minister on two occasions, from 2011 to 2016 and then from 2020 to 2021. The latter time, I offered to do it—I told the then First Minister that I would—because, frankly, I thought that it would be an easy ride to the election. It is great fun working with people in tourism, because they are so optimistic. However, Covid happened two weeks later and I spent the rest of the time sitting in conference calls from 9 until 6. I never turned down any request for a meeting.

At that time, businesses were on their uppers. Businesses that were worth £10 million could not be sold for £100,000. People were absolutely at the end of their tethers. Some people died—I could name them, but that would not be appropriate. The overhanging debt from that is still being worked out and dealt with. Brexit took their staff away, Covid took their reserves away, and this session of Parliament has sapped their spirit and confidence. That is really dreadful. The minister is not responsible for that, but I am afraid that he is part of a Government that has dealt with tourism in that way.

I hope that there can be a fresh start and a fresh approach in which we value what is, after all, one of the most important industries—if not the most important industry—not just for the Highlands, but for many other parts of Scotland.

In the same item of business

The Deputy Presiding Officer (Annabelle Ewing) SNP
The next item of business is a debate on motion S6M-21103, in the name of Ivan McKee, on the Visitor Levy (Amendment) (Scotland) Bill at stage 3.Before we mo...
The Cabinet Secretary for Finance and Local Government (Shona Robison) SNP
For the purposes of rule 9.11 of standing orders, I advise the Parliament that His Majesty, having been informed of the purport of the Visitor Levy (Amendmen...
The Deputy Presiding Officer (Annabelle Ewing) SNP
Thank you, cabinet secretary. I invite members who wish to speak in the debate to press their request-to-speak buttons.15:58
The Minister for Public Finance (Ivan McKee) SNP
I am delighted to begin the final stage of the Visitor Levy (Amendment) (Scotland) Bill with this debate at stage 3. Although this has been an expedited proc...
Fergus Ewing (Inverness and Nairn) (Ind) Ind
I congratulate the minister at least for introducing the bill, but would it not have been better, rather than having two options, if there was simply one opt...
Ivan McKee SNP
Respectfully, I do not agree with Fergus Ewing’s comments. It was important that all stakeholders, the business community and local authorities were involved...
Murdo Fraser (Mid Scotland and Fife) (Con) Con
The Scottish Conservatives very much welcome the Visitor Levy (Amendment) (Scotland) Bill, which corrects errors and misjudgments arising from the Visitor Le...
Sarah Boyack (Lothian) (Lab) Lab
The key issue, though, is that it is up to every local authority to decide whether or not they want to use the legislation, and they have to go through thoro...
Murdo Fraser Con
Sarah Boyack is absolutely right about the practicalities of the legislation. However, the problem—as she will know—is that councils across the country are b...
Finlay Carson (Galloway and West Dumfries) (Con) Con
To go back to the member’s previous point, other regions in Scotland need to recognise that, in rural communities and local authority areas such as Dumfries ...
Murdo Fraser Con
I agree with that point from my friend Mr Carson—he is absolutely right. As he will have done, I have seen surveys that start by asking people, “How would yo...
Mark Griffin (Central Scotland) (Lab) Lab
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...
Murdo Fraser Con
Does Mr Griffin understand the point that I made a moment ago and that Mr Eagle made last week, which is that City of Edinburgh Council has no incentive to g...
Mark Griffin Lab
I appreciate that that has an impact on those who travel. However, I have faith that councils will take humane decisions. What we are doing today is devolvin...
Ariane Burgess (Highlands and Islands) (Green) Green
This amendment bill is, at its heart, a technical piece of legislation that will make what we put in place through the Visitor Levy (Scotland) Act 2024 more ...
Willie Rennie (North East Fife) (LD) LD
I commend Tim Eagle, who is having a gossip with Fergus Ewing at the back of the chamber, for resisting the temptation to add lots of bells and whistles to t...
The Deputy Presiding Officer (Annabelle Ewing) SNP
We move to the open debate.16:25
Evelyn Tweed (Stirling) (SNP) SNP
This will be my last speech in Parliament, Deputy Presiding Officer, so I hope that you will indulge me with an extra few words today.Tourism is a key indust...
Fergus Ewing (Inverness and Nairn) (Ind) Ind
I congratulate the minister on having the gumption to do something that does not happen a great deal by introducing the bill with an expedited procedure. I t...
The Deputy Presiding Officer (Annabelle Ewing) SNP
We move to closing speeches.16:34
Ariane Burgess Green
Before I get to my points about the bill, I will say a few words about some of my colleagues who are speaking in the chamber for the final time. I came to kn...
Sarah Boyack (Lothian) (Lab) Lab
I hope that it is okay that I borrow a minute from my colleague.In the run-up to the 2016 election, I worked on a member’s bill to introduce a transient visi...
Stephen Kerr (Central Scotland) (Con) Con
First, I pay tribute to Sarah Boyack, who has just spoken. Her speech contained a long list of the very many initiatives with which she has been associated a...
The Deputy Presiding Officer (Annabelle Ewing) SNP
I call the minister, Ivan McKee, to wind up on behalf of the Scottish Government.16:50
Ivan McKee SNP
I thank members from across the chamber for their contributions. It is important to identify the points of consensus, because we have secured considerable cr...
Willie Rennie LD
I urge the minister to be just a little bit clearer and more direct to local authorities. We need to have medical exemptions across the board. I know that it...
Ivan McKee SNP
As I have said on the record, with the responsibility that we have delegated to councils comes an obligation on them to take the matter very seriously and re...
The Deputy Presiding Officer (Annabelle Ewing) SNP
That concludes the debate on the Visitor Levy (Amendment) (Scotland) Bill at stage 3. There will be a short pause before we move on to the next item of busin...