Chamber and committees

Thanks, convener. I am interested in the debate about a flat fee versus a percentage. Are there any concerns about what would essentially be tax avoidance with a percentage fee? For example, a large hotel chain, in the breakdown of its pricing, could charge a huge proportion for access to a spa or gym and a bigger proportion for breakfast or other facilities. Is there potential for a percentage fee to be used as a mechanism for tax avoidance?

Thanks for that.

I had a question about the interaction between VAT and tourist levies, but I think that it has been covered in previous answers.

I want to ask a general question on the development of the proposed legislation. Do you feel that there has been adequate consultation and engagement on the bill? Have you been able to influence the bill up to this point?

I want to ask a broad question. It is not so much about the content of the bill as it is about the consultation and engagement process. Have you been satisfied with the level of consultation and engagement that you have had with the Scottish Government as the bill has progressed from consultation to introduction, and with the level of influence that you have been able to exert on the proposals within the bill? Perhaps we can start with Stephen Young.

We have touched on the VAT threshold a couple of times. Do you have any information on the number of businesses that operate just below the threshold, so that we would have an idea of the likely impact? Are you able to say what the financial impact on a business being pushed over the VAT threshold is likely to be? I will come to Stacey Dingwall first.

Okay. My next question is around the process of the introduction of a local levy scheme, and whether witnesses agreed with the requirements that are placed on local authorities and the duties that they have before they can introduce a scheme. Those include consultation with local stakeholders, impact assessment at a local level, and the requirement to publicise a scheme and for Government to approve that scheme. Do you agree with those burdens on local authorities? Are those requirements enough, or are they too much? What are your views, generally?

We touched on the issue of VAT with the previous panel, and I want to ask you similar questions. How many of your members are operating at a level of turnover below the VAT threshold, and what would be the indicative costs for them if they were pushed above the threshold by a visitor levy?

Those are really helpful numbers. I want to go back to David Weston. It is anecdotal, but the view of your members is that it would take a 50 per cent increase in turnover just to cover the cost of going over the threshold—turnover would have to increase from £85,000 to £120,000.

I do not know whether Stephen Young or Ben Edgar-Spier want to come in before I move on.