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Apologies for absence were received from Pippa Milne, Chief Executive.

There were no declarations of interest intimated.

Report by Executive Director with responsibility for Development and Economic Growth

The Short Life Working Group gave consideration to a report providing specific items for discussion and comment at the inaugural meeting of the Group.

Discussion took place on each of the appendices in order and commentary, and suggested amendments were provided.

Councillor Peter Wallace left the meeting at 3.30pm during the consideration of Appendix 1, Section 5.

Decision

The Short Life Working Group –

1. noted the content of the submitted report;

2. provided commentary on the initial draft of the ߣsirÊÓƵ and Bute Visitor Levy Scheme contained at Appendix 1 to the submitted report as follows –

• Section 1 - Levy start date – agreed that the Scheme would come into force 18 months after the final approval date in which the Council approves its final Scheme;
• Section 2 – Levy duration – agreed the levy would apply indefinitely;
• Section 3 – Accommodation liable for the levy – noted that the types of accommodation listed were as defined in the ActÌý Agreed that it would apply to all overnight accommodation including providers trading under the VAT threshold, within the ߣsirÊÓƵ and Bute Council boundary;
• Section 4 – The levy rate – agreed that the levy would be an agreed percentage and would apply year-round; agreed to replace the word approximate with estimated in the first sentence and that the wording in the last sentence should read levy rate rather than just levy;
• Section 5 – Collecting and enforcing the levy – noting that more detail was required, agreed in principle that there would be a requirement to submit quarterly reports and that they would be submitted in arrears one month after the applicable quarter; agreed that the levy would be payable at the time of submission of the return; agreed principle that providers would keep accurate records and make them available for inspection and that they may be subject to penalties for non-compliance; in relation to appeals noted that there was a requirement for a process / procedure for how appeals would be dealt with;
• Section 6 - exemptions exclusions and caps – agreed to keep the exemptions and exclusions as specified in the Act; agreed to consider the possibility of a cap as noted as one of the consultation questions under Appendix 3; noted that any local anomalies could be picked up as part of consultation process; in relation to claiming re-imbursement of the levy, agreed that the arrangements would require to be straight forward and to consult Section 13 of the Act for further information;
• Section 7 - Scheme objectives – noted that the objectives of the visitor levy should align with that of the Tourist Strategy; noted that what was detailed was the vision within the Tourist Strategy and that currently the objectives did not align clearly to the Visitor Levy Scheme; accepted the headings in principle noting that it required to be updated to advise how the visitor levy funds would be used to deliver the objectives within the Tourist Strategy and to ensure the two were interlinked;
• Section 8 - Use of funds – noted that the final Scheme would state the actual uses rather than suggested uses and requested that officers update this with broader headings; agreed the need to ensure that efficient processes were put in place to run the scheme to ensure that it was cost effective noting that guidance would become available on forecasting costs;
• Section 9 - Reviewing and changing the scheme – agreed that reviews would be conducted 3 yearly;
• Section 10 – Visitor Levy Forum (VL Forum) – noted that the VL Forum will be set up with an advisory remit within six months of the ߣsirÊÓƵ and Bute Council formal announcement that a VL. More detail will be provided on the purpose of the VL Forum in the final VL Scheme;

3. agreed in principle the required impact studies as contained at Appendix 2 to the submitted report, noting that more information would be made available in due course; and

4. agreed that, in relation to the draft consultation questions contained at Appendix 3 to the submitted report, Members of the Short Life Working Group would consider the 11 draft consultation questions and provide commentary and / or suggestions for additional questions to the Executive Director with responsibility for Development and Economic Growth by Friday 4 October 2024.

(Reference: Report by Executive Director with responsibility for Development and Economic Growth dated 24 September 2024, submitted)