Visitor Levy

Portfolio Question Time – in the Scottish Parliament at on 10 December 2025.

Alert me about debates like this

Photo of Elizabeth Smith Elizabeth Smith Conservative

To ask the Scottish Government, in light of its recent decision to allow a flat-rate approach to the visitor levy, what discussions the economy secretary has had with ministerial colleagues regarding whether to also introduce lower non-domestic rates for retail, hospitality and leisure businesses. (S6O-05259)

Photo of Kate Forbes Kate Forbes Scottish National Party

The Scottish Government has regular engagement with the retail, hospitality and leisure sectors through the non-domestic rates consultative group, which is chaired by the Minister for Public Finance, and other forums such as the Scottish hospitality round table. We regularly discuss matters of importance, including budget priorities and the views of stakeholders, in the run-up to the Scottish budget. As is normal, decisions on non-domestic rates policy for next year will be set out in the budget on 13 January 2026.

Photo of Elizabeth Smith Elizabeth Smith Conservative

The Deputy First Minister knows that it was the Scottish Conservatives who warned that a flat-rate levy would be much fairer and easier for businesses to administer, which is why we lodged amendments to make that happen. Now that ministers have finally accepted that position, will the Deputy First Minister commit to continuing to listen to the constructive pro-growth solutions that the Scottish Conservatives set out, starting with action on business rates, to restore confidence in Scotland’s retail, hospitality and leisure sectors?

Photo of Kate Forbes Kate Forbes Scottish National Party

It is always nice, if a little bit rare, to hear constructive pro-growth policies from the Conservatives—[ Interruption ]—although I always appreciate Liz Smith’s contributions in that regard. We just need to get the rest of her colleagues into the same space.

Photo of Colin Beattie Colin Beattie Scottish National Party

The Scottish Government’s rates relief policies are the most generous anywhere in the United Kingdom, and the visitor levy is designed to make popular tourist destinations more competitive, with enhanced visitor services and facilities. Will the Cabinet secretary say more about how the Scottish Government’s measures of support will continue strengthening Scotland’s regional visitor economy?

Photo of Liam McArthur Liam McArthur Liberal Democrat

We do not need any sedentary interventions.

Photo of Kate Forbes Kate Forbes Scottish National Party

Colin Beattie is absolutely right to talk about the Scottish Government’s rates relief being some of the most generous anywhere in the UK. That is particularly important when it comes to our high streets, where businesses benefit from the small business bonus scheme in particular. The visitor levy is designed to help to reinvest levies that are raised in popular tourist destinations. The choice of whether to introduce a levy is a matter for local authorities.

Question Time

Question Time is an opportunity for MPs and Members of the House of Lords to ask Government Ministers questions. These questions are asked in the Chamber itself and are known as Oral Questions. Members may also put down Written Questions. In the House of Commons, Question Time takes place for an hour on Mondays, Tuesdays, Wednesdays and Thursdays after Prayers. The different Government Departments answer questions according to a rota and the questions asked must relate to the responsibilities of the Government Department concerned. In the House of Lords up to four questions may be asked of the Government at the beginning of each day's business. They are known as 'starred questions' because they are marked with a star on the Order Paper. Questions may also be asked at the end of each day's business and these may include a short debate. They are known as 'unstarred questions' and are less frequent. Questions in both Houses must be written down in advance and put on the agenda and both Houses have methods for selecting the questions that will be asked. Further information can be obtained from factsheet P1 at the UK Parliament site.

Minister

Ministers make up the Government and almost all are members of the House of Lords or the House of Commons. There are three main types of Minister. Departmental Ministers are in charge of Government Departments. The Government is divided into different Departments which have responsibilities for different areas. For example the Treasury is in charge of Government spending. Departmental Ministers in the Cabinet are generally called 'Secretary of State' but some have special titles such as Chancellor of the Exchequer. Ministers of State and Junior Ministers assist the ministers in charge of the department. They normally have responsibility for a particular area within the department and are sometimes given a title that reflects this - for example Minister of Transport.

Conservatives

The Conservatives are a centre-right political party in the UK, founded in the 1830s. They are also known as the Tory party.

With a lower-case ‘c’, ‘conservative’ is an adjective which implies a dislike of change, and a preference for traditional values.

cabinet

The cabinet is the group of twenty or so (and no more than 22) senior government ministers who are responsible for running the departments of state and deciding government policy.

It is chaired by the prime minister.

The cabinet is bound by collective responsibility, which means that all its members must abide by and defend the decisions it takes, despite any private doubts that they might have.

Cabinet ministers are appointed by the prime minister and chosen from MPs or peers of the governing party.

However, during periods of national emergency, or when no single party gains a large enough majority to govern alone, coalition governments have been formed with cabinets containing members from more than one political party.

War cabinets have sometimes been formed with a much smaller membership than the full cabinet.

From time to time the prime minister will reorganise the cabinet in order to bring in new members, or to move existing members around. This reorganisation is known as a cabinet re-shuffle.

The cabinet normally meets once a week in the cabinet room at Downing Street.