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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

I thank members from across the chamber for their contributions. It is important to identify the points of consensus, because we have secured considerable cross-party agreement on the bill and ought to be proud of that. I am also grateful to the members who have resisted what Willie Rennie called “the temptation to add … bells and whistles” to the bill, given the timeframe. That resistance has helped us to complete our scrutiny today, with a full day to spare in advance of the conclusion of this session of Parliament. When I have spoken to stakeholders about the bill in recent weeks, they have repeatedly highlighted how pleased they are to see politicians from across the chamber working together. Such consensus reflects Parliament at its best, with all parties coming together to deliver legislative improvements for local government and, importantly, for our vital tourism sector.

We have spent a considerable amount of time working to identify the right approach to supporting investment in our tourism sector, and it is important to recognise that comparatively small investments in visitor services can be transformational for communities and for visitor experiences, as we have seen with recent investments from the rural tourism infrastructure fund. In Orkney, there was £750,000 for visitor infrastructure in Dounby to help to deliver a visitor hub that serves the needs of both tourists and the local community, reducing pressure on key natural and cultural heritage sites and improving the visitor experience. In the Highlands, £250,000 was awarded to the Glencoe greenway, delivering a new traffic-free active travel route and creating a new path as well as upgrading an existing one.

In Stirling, £230,000 was awarded to the Trossachs scenic viewpoint, delivering the final stage of a visitor management project that includes a high-quality landmark viewpoint at the busy Trossachs pier visitor hub. That is something that I am sure that Evelyn Tweed would recognise. I congratulate her on her session in Parliament. It has been a pleasure working with her, and I know that she is hugely committed to the Stirling area and is keen to see tourism there go from strength to strength because the area has tremendous attractions to offer. I wish her every success in whatever she decides to pursue in future.

It is those types of investment that the visitor levy revenue is intended to support, and having a visitor levy scheme in place will help to ensure that local authorities can fund future projects that will boost visitor services without diverting resources from local communities.

We heard a final speech today from Sarah Boyack. Members may not know that I first met Sarah way back in the 1980s when we were both involved in student politics. It was long ago—a different world and a different time—so it was great to see her in Parliament when she was re-elected. The list of her achievements across a wide range of policy areas is long and impressive, and likewise I wish her every success in the future.

I thank Fergus Ewing for his compliments, but I must very strongly tell him that the SNP Government is firmly pro-business. That is true of the First Minister, the Cabinet Secretary for Finance and Local Government, the Deputy First Minister, all Cabinet ministers and all members of the party, who absolutely recognise the critical role that business plays in building a strong economy for Scotland, which is the key to a successful future.

I very much agree with Willie Rennie’s comments about the leadership of the tourism industry, which is critical not only because of the revenue and economic activity that the industry generates but because of the opportunities that it presents to communities across the whole country—few sectors can match that geographical reach. It also presents a hugely important front window for Scotland internationally. I have no doubt that it is a key element in our continued success in attracting inward investment across all sectors, given our leadership role in that metric. The tourism sector has a huge role to play in presenting Scotland internationally in the most favourable light.

I recognise the comments from Willie Rennie and many other members across the chamber on medical exemptions. There has been a balance, with many members recognising that it is for local authorities to decide how to apply exemptions and that we should seek to devolve that responsibility as much as possible. However, with that responsibility comes an obligation to recognise many of the issues that members have raised. I give an undertaking that officials will work with VisitScotland to include references to medical exemptions in the guidance that will be produced for councils to support implementation of the bill.

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...