Chamber and committees

That is helpful.

I want to ask a few questions about exemptions and how they could work in practice. Last week, I raised the fact that many people come to Edinburgh to visit family members in the sick kids hospital, as we have national services there, or to visit family members in prison. Edinburgh’s festivals have put out a call to exempt artists and technicians, and generally there is the issue of people who are undertaking work.

Does the panel believe that we should have such exemptions and, if so, how could they be delivered? For example, someone in the capital who is receiving care from a family member who cannot stay with them and who is in a hotel during that period could use their council tax number to book the accommodation.

Good morning, panel, and thank you for joining us.

I have a question about the Scottish Government’s consultation, which took place before the pandemic. In your experience, what change has there been in European tourism since things have returned to normal? What impact could that have on the bill as it stands?

That was helpful.

You will be aware of the Scottish Government’s recent legislation on short-term lets, which have been a huge part of the offering to tourists in the capital. Are you aware of any other countries where unintended consequences have arisen from two different pieces of legislation being brought in at a similar time, one of which limits the accommodation provided to tourists while the other looks to tax them? What impact, negative or positive, do you think that such an approach has had?

Okay. Thank you.

Good morning to the panel, and thanks for joining us. We heard earlier about motorhomes potentially being included, but are there any accommodation providers that are currently covered by the bill that you believe should not be? For example, the boating sector argues for the removal of recreational vessels and moorings from the scope of the bill. Is there anyone included in the bill that you think should not be?

Does anyone else want to add anything?

That is helpful.

On the administration of exemptions, as an Edinburgh MSP, my focus is on people who come to Edinburgh to work in the city, to visit a child who is in the sick kids hospital, to provide care for a family member—we know the difficulties with getting people to provide personal care in Scotland—or to visit a family member in prison. What potential do you see for such people to be exempt and for a system to be put in place for that? For example, if it were me, could I book accommodation and provide my City of Edinburgh council tax number as proof that I am an Edinburgh resident? Should we look at that, and could it be taken forward?

My next question is about flexibilities in the bill. We touched on that when we talked about the potential for a levy to be applied only at certain times of the year. Hogmanay was highlighted, and I imagine that the Edinburgh festival is a time that the City of Edinburgh Council would look at. Would such flexibility be appropriate and useful?

Also, what are your views on local and national exemptions for people who are staying in hotels in order to work in an area, people who are providing care to a loved one and people who are visiting their children in hospital or a family member in prison? Should exemptions for such people, which are not currently in the bill, be taken forward?

Do you know about any exemptions that are in place in other systems and how they are administered? For example, the Edinburgh festivals provide a discount on some things for people who live in Edinburgh, with their council tax number being the key to unlock that. Are there ways of doing the administration to provide such exemptions? Would that solve the problem? If someone books something as a resident of Edinburgh—the City of Edinburgh Council being, probably, the keenest on the levy being introduced—could that enable a discount?

Thank you.