Chamber and committees

I have a final question for Leon Thompson. Has UKHospitality Scotland done any modelling of the impact of a levy on non-accommodation businesses—on bars, restaurants and entertainment venues? Do tourists come with a fixed pot of money that they have to spend? Will taking money out of that cost those other non-accommodation businesses?

Thanks for that.

Finally, I have a catch-all question just to get people’s views. If this legislation is passed and implemented, what should we be tracking a couple of years down the line? What would define the measure of success? What should we be reviewing to track whether this is working in a positive way and not damaging the sector?

I have a question about the financial memorandum and the modelling of costs for businesses, particularly smaller ones and microbusinesses. Has the cost burden that will be placed on those businesses been adequately reflected in the memorandum? Has, for example, the potential for some of those businesses to be pushed over the VAT threshold been properly recognised and modelled?

I will ask Gary Curley to respond first, as he touched on this earlier.

It was whether the financial memorandum reflected the cost burden that will be put on small businesses, particularly with regard to their being pushed over the VAT threshold.

Please.

Does anyone online wish to comment?

Marc and Leon, your organisations have both flagged some concerns about the costings within the financial memorandum and the BRIA. Do you want to elaborate on those concerns and say whether you think that those documents accurately reflect the cost to your members?

Thanks. Could you respond, Donald?

Thanks, convener. I will continue on the theme of how the money will be spent. Perhaps this is for Councillor Lobban, because it is on a matter that officials might avoid—that is, the interaction of the objectives of the bill with the Verity house agreement. There is an ambition in the Verity house agreement to reduce or remove ring fenced or directed spend, but here we have a bill that, in effect, will introduce directed spend. Do you have views on competing Government and local government objectives?

My second question is probably directed at Councillor Lobban again, since he represents such a large area. On the money that is raised in a particular locality, could councils decide to retain the money in that locality or spread it across the whole local authority area?