Decision details

The Council gave consideration to a report presenting findings of an independent analysis of responses to a consultation on draft proposals for the introduction of a Visitor Levy Scheme across Argyll and Bute.

 

Motion

 

It is understood that, in a letter dated 22^nd September 2025, the Scottish Government’s Minister for Public Finance, Ivan McKee MSP, has stated that ‘the Scottish Government is now actively considering extending powers to local authorities, including the option to introduce a single flat rate or tiered flat model alongside the existing percentage based approach’, and that consideration is now being given to how that may be achieved. In light of this and considering the consultation results, the Council agrees:

 

1.    To pause the implementation of a Visitor Levy Scheme in Argyll and Bute in its current form, with an update to a full Council meeting to be called no later than the end of January 2026;

 

2.    To ask the Leader of the Council to write to the Scottish Government to ask for clarity on the possible changes to the legislation, in particular with regards to a flat or tiered rate; and to ask that any possible changes take into account work already done by councils;

 

3.    To request that the Leader of the Council writes also to the UK Government in relation to concerns around the VAT threshold in the context of a Visitor Levy;

 

4.    To note that, should a Visitor Levy Scheme for Argyll and Bute be agreed, this will be on the basis that the Council will put in place arrangements to identify and engage with relevant stakeholders and partners via the Visitor Levy Forum on the potential use of funds raised;

 

5.    To ask officers, in the interim, using the evidence collected in the consultation report, to give consideration to the possibility of local exemptions, including proposals for an exemption for residents of Argyll and Bute, paying particular attention to rural and island communities and the requirements for overnight stays in regards to island travel, medical appointments, and other essential purposes.

 

Moved by Councillor Ross Moreland, seconded by Councillor Jim Lynch.

 

Amendment 1

 

1.    Council notes the findings of the Visitor Levy consultation report and representations from residents and businesses across Argyll & Bute.

 

2.    Council rejects the draft Visitor Levy proposal.

 

3.    Council requests the Councillor Leader and Leader of the Opposition write jointly to the Scottish Government, to request clarity on any proposed amendments to the Visitor Levy (Scotland) Act 2024 and a timeline for proposed implementation.

 

4.      ⁠In the event of any amendments being made to the terms of the Visitor Levy (Scotland) Act 2024, officers are requested to present a report to the first ordinary meeting of the council following that information being available updating members on that position. 

 

5.    Council agrees that any future consideration of a visitor levy will be subject to further consultation with stakeholders that demonstrates that it delivers tangible benefits to the residents of Argyll and Bute.

 

Moved by Councillor Gary Mulvaney, seconded by Councillor Andrew Vennard.

 

Amendment 2

 

1.    Council notes the findings of the Visitor Levy consultation report and representations from residents and businesses across Argyll & Bute.

 

2.    ⁠Council rejects the draft Visitor Levy proposal.

 

3.    Council requests the Councillor Leader and Leader of the Opposition write jointly to the Scottish Government, to request clarity on any proposed amendments to the Visitor Levy (Scotland) Act 2024 and a timeline for proposed implementation.

 

4.    In the event of any amendments being made to the terms of the Visitor Levy (Scotland) Act 2024, officers are requested to present a report to the first ordinary meeting of the Council following that information being available updating members on the position.

 

5.    Council agrees that any future consideration of a Visitor Levy should have regard to clear public endorsement and measurable evidence that it delivers tangible benefits to the residents of Argyll & Bute.

 

Moved by Councillor Amanda Hampsey, seconded by Councillor Yvonne McNeilly.

 

Councillor Andrew Kain, having noted during debate his interest in this item as a former B&B owner and involvement in a business liable for VAT, was asked by the Head of Legal and Regulatory Support to provide clarification that he was not declaring an interest in terms of the Councillors Code of Conduct, which would preclude him from remaining in the meeting and participating in the consideration of this item of Business. Councillor Kain confirmed that he was not making a declaration in terms of the Councillors Code of Conduct.

 

As the meeting was being held on a hybrid basis, the vote required to be taken by calling the roll and Members voted as follows –

 

Motion                                   Amendment 1                      Amendment 2         

Councillor Armour                Councillor Corry                   Councillor Corner

Councillor Blair                     Councillor Mulvaney           Councillor A Hampsey

Councillor Brown                 Councillor Penfold               Councillor MacPherson

Councillor Forrest                Councillor Vennard             Councillor McKenzie

Councillor Green                  Councillor Wallace              Councillor McNeilly

Councillor Hardie                                                                 Councillor Redman

Councillor Horn

Councillor Howard

Councillor Hume

Councillor Irvine

Councillor Kain

Councillor Kennedy

Councillor Kennedy-Boyle

Councillor Lynch

Councillor Martin

Councillor MacQuire

Councillor McFadzean

Councillor Moreland

Councillor Paterson

Councillor Philand

Councillor Sinclair

 

Decision

 

The Motion was carried by 21 votes, with Amendment 1 receiving 5 votes and Amendment 2 receiving 6 votes; and the Council resolved accordingly.

 

(Reference: Report by Executive Director with responsibility for Development and Economic Growth dated 16 September 2025, submitted; Motion by Councillor Ross Moreland, seconded by Councillor Jim Lynch, tabled; Amendment 1 by Councillor Gary Mulvaney, seconded by Councillor Andrew Vennard, tabled; and Amendment 2 by Councillor Amanda Hampsey, seconded by Councillor Yvonne McNeilly, tabled)