← LEADERSHIP TERMINAL

UK PARLIAMENT · FORMER

Ivan McKee

Scottish National Party · Scotland

IN THEIR OWN WORDS

We understand that the SPSO assesses complaints to identify how they should be prioritised. The SPSO prioritises cases where a complainant is vulnerable or the matter is assessed as urgent and ongoing. The SPSO keeps people who are affected by delays informed. In 2024-25, the SPSO reduced the number of open cases by 15 per cent.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

As part of our programme of public service reform, we are embedding openness, transparency and accountability into how services are designed, delivered and improved. Our next open Government action plan will set out an anti-corruption strategy and plans for improving public participation in decision making.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

Will he agree to meet me and other members from across the chamber to discuss how we might work together to provide legal support for the Nolan principle of integrity in public life? Ivan McKee: I am very happy to meet the member to discuss that further. Such issues are hugely important to the Government.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

How bad does the situation have to get before a full investigation is made? Ivan McKee: That would be a matter for the Parliament, not the Government. As an organisation, the ombudsman rightly sits separate from the Government.

MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

More than £300 million has been saved through more efficient procurement in the past two years and we are projecting savings of more than £50 million through the rationalisation of estates—13 core Scottish Government buildings have been closed in the past three years and there are more to follow.

MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

I am delighted to open this afternoon’s debate on public service reform, which I believe will be the defining task of this session of Parliament.

MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

The complete record

Every one of 658 lines we hold for Ivan McKee, in date order, each linked to its source. Free to read, in full, without an account. Page 1 of 14.

  1. Will he agree to meet me and other members from across the chamber to discuss how we might work together to provide legal support for the Nolan principle of integrity in public life? Ivan McKee: I am very happy to meet the member to discuss that further. Such issues are hugely important to the Government. It is critical that we, and all public services, are transparent and are seen to be so. I am informed that a United Kingdom Government bill is proceeding in that regard, and that we are engaging in discussions with it on that. Baird Family Hospital and ANCHOR Centre 8.

    MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

  2. As part of our programme of public service reform, we are embedding openness, transparency and accountability into how services are designed, delivered and improved. Our next open Government action plan will set out an anti-corruption strategy and plans for improving public participation in decision making. Stephen Kerr: Every member of this Parliament will have examples from constituents in which officials or organisations have withheld information or covered up failure. That culture of concealment not only lets down families and individuals but fails the most vulnerable. Does the cabinet secretary agree that we should have a definitive Scots law relating to misconduct in public office?

    MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

  3. How bad does the situation have to get before a full investigation is made? Ivan McKee: That would be a matter for the Parliament, not the Government. As an organisation, the ombudsman rightly sits separate from the Government. It is supported by the Parliament and it is for the Parliament, rather than the Government, to hold the SPSO to account. The member may wish to take up the matter with the Scottish Parliamentary Corporate Body. M8 (Woodside Viaducts) 3.

    MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

  4. We understand that the SPSO assesses complaints to identify how they should be prioritised. The SPSO prioritises cases where a complainant is vulnerable or the matter is assessed as urgent and ongoing. The SPSO keeps people who are affected by delays informed. In 2024-25, the SPSO reduced the number of open cases by 15 per cent. The SPSO is a Scottish Parliament-supported organisation, however, and it is the Scottish Parliament, rather than the Scottish Government, that is ultimately responsible for holding the SPSO to account for its performance and resourcing. Duncan Massey: This is a significant failing. The ombudsman is a key part of our public services and a key part of how people interact with them. There is deep dissatisfaction with the way in which investigations are carried out.

    MEETING OF THE PARLIAMENT, 2026-06-23 · READ THE OFFICIAL REPORT

  5. We have also introduced a wide range of effective preventative initiatives, including childsmile, the Caledonian system for addressing domestic abuse, minimum unit pricing of alcohol and family nurse partnerships, to name but a few. We have seen the roll-out of digital services, including the ScotAccount app, which expands people’s access to essential services via a single sign-in process and now has 750,000 users, and ScotPayments, which supports organisations across the public sector to make faster, safer payments. This summer, we will launch the Scottish Government’s mygov.scot app, which will allow people in Scotland to conveniently access a range of public services from their own devices.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  6. More than £300 million has been saved through more efficient procurement in the past two years and we are projecting savings of more than £50 million through the rationalisation of estates—13 core Scottish Government buildings have been closed in the past three years and there are more to follow. There is an extensive automation programme, with more than 140 automations having been implemented, delivering more than £15 million in cost avoidance. There has been a rationalisation of the public sector landscape with the formation of Police Scotland and the Scottish Fire and Rescue Service, the regionalisation of colleges and, more recently, the launch of Public Services Delivery Scotland. Legislation has empowered communities to acquire public assets and we have passed the world-leading Community Wealth Building (Scotland) Act 2026.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  7. We will not deliver the scale of change that we need without some consensus across the chamber and, although the Government is brimming with ideas for innovations to transform public services, we recognise that we do not have an exclusive hold on good ideas. I look forward to hearing from Opposition spokespeople about their perspectives on public service reform and, importantly, about where we can work together. I also look forward to hearing from back- bench colleagues, who have a wide range of experience and perspectives, about where they see opportunities to make Scotland’s public services preventative, joined-up and excellent, because that is what the people of Scotland deserve. We have already shown what is possible.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  8. Those principles were set out by the Christie commission and are embedded in our public service reform strategy, which was published last year. Public service reform is at the heart of this Administration. We are not making marginal changes; we must reimagine the state as an enabler, which means rewiring our public services system to deliver on that vision. That means listening to and working with communities, those who rely on services, and the workforce in order to make changes and improve service delivery. I have high hopes for today’s debate and hope that I will not be disappointed.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  9. I am delighted to open this afternoon’s debate on public service reform, which I believe will be the defining task of this session of Parliament. Public service reform is about delivering our vision of a Scotland where citizens enjoy excellent public services that meet their individual needs and where the staff who provide those services feel valued and are empowered to make a difference to people’s lives. It is a vision rooted in what we believe about public services, which is that they are critical to delivering a fairer future with opportunities for all, that they are an asset and an investment, and that they must be protected for the future by wise investment. That vision is enabled by more joined-up and integrated services, with greater investment in prevention, that are delivered efficiently.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  10. The Scottish Government is working at pace on Scottish statutory guidance, following a period of stakeholder engagement on draft guidance; we aim to publish that as soon as possible. That will provide practical guidance on how the regulations for offshore wind in Scotland operate with regard to compensation. Pre-hospital Critical Care Service (Edinburgh and East of Scotland) 10.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  11. In the company’s own impact assessment, there are projections that the development could kill 4,000 gannets, guillemots, kittiwakes, puffins and razorbills every year—and ministers seem to see that as an acceptable cost. How does the cabinet secretary intend to keep that under constant review and how will potential ongoing negative environmental impacts be reported to the Parliament? Ivan McKee: The Electricity Act 1989 controls that. The Scottish Government has worked collaboratively with the United Kingdom Government in the past few years to reform aspects of the habitat regulations for wind, with the dual purpose of enabling a more flexible approach to securing compensatory measures and of maximising opportunities for investment.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  12. The Scottish ministers comprehensively examined that application, and the decision in July 2025 to grant consent was taken after careful consideration of the project’s potential environmental impact and its potential impact on other users of the sea. It is a requirement of the consent that the developer must deliver compensation to address the environmental impacts of the wind farm, alongside taking measures to mitigate and minimise the impact on other sea users. The Scottish ministers will consider any application to vary the section 36 consent in line with current regulations. Miles Briggs: In the cabinet secretary’s response, he stated that SSE Renewables will compensate for any predicted adverse impacts.

    MEETING OF THE PARLIAMENT, 2026-06-11 · READ THE OFFICIAL REPORT

  13. The flexibility that public bodies have to promote local sustainable produce is underpinned in the national good food nation plan. Ms Stevenson gave the example of venison, and I am happy to confirm that we have provided funding to build capability in the venison sector to improve and establish new supply chains.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  14. Will the cabinet secretary outline how subcontractors will be further encouraged to get involved in large public sector contracts, as well as in work to boost local supply chains, including those for food provision? Ivan McKee: Absolutely. I am happy to confirm that legislation is in place that requires public bodies to consider opportunities to involve small and medium-sized enterprises, third sector organisations and supported businesses. For higher-value contracts, that includes splitting contracts into smaller opportunities to make them more accessible for smaller businesses. Public Contracts Scotland alerts suppliers to relevant contracts and allows main contractors to advertise subcontracting opportunities down through the supply chains.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  15. Reducing barriers remains a priority for the Government through the supplier development programme, with 25,000 contracts awarded to registered suppliers. Collette Stevenson: As the cabinet secretary highlighted, procurement offers great opportunities for small businesses and social enterprises, which, in turn, can boost local economies and wellbeing. South Lanarkshire Council, which is the host authority of the supplier development programme in my patch, works very hard to support that. There is also a lot of potential to improve things, including in local supply-chain development. One example of that is the use of locally sourced venison, which is a healthy, low-carbon food source that could be better used in hospitals, schools and other public sector organisations.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  16. Sustainability is central to public procurement, which is driving jobs and growth and generating £14.7 billion in economic activity, of which £7.6 billion goes to small and medium-sized enterprises. Communities are benefiting: 78 per cent of suppliers winning public contracts were SMEs, of which 61 per cent were Scottish SMEs. The third sector is engaged and has secured £1.2 billion of spend. Local impact is being delivered, with £3.6 billion retained locally. Scotland leads the way in that regard, because 47 per cent of procurement spend in Scotland goes to SMEs, which compares favourably with the position in the UK, where 20 per cent of spend goes to SMEs, according to a British Chambers of Commerce report.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  17. Franky, we have a duty to make the administration processes for those organisations as straightforward as possible, subject to appropriate safeguards. That is a central part of the work in the PSR strategy. On fair work first, I understand that my colleague Tom Arthur is responding to the member’s request to meet his officials to discuss the issue, and that meeting is being arranged.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  18. However, smaller organisations, third sector bodies and social enterprises do not have the dedicated compliance or bid-writing teams to cover the administrative burden of different funding streams. Will the cabinet secretary therefore meet me and the Mull and Iona Community Trust to discuss what immediate, low-cost improvements could be made to the process, in line with the Scottish Government’s stated aims of efficiency, fairness and accessibility of grant funding? Ivan McKee: I thank the member for the invitation. I am happy to meet her and representatives of the trust. It will be helpful to hear about their direct experiences to inform our improvements, which I am sure will very much chime with what I hear from community organisations in my constituency. The Government recognises the importance of community organisations.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  19. Our public service reform strategy commits us to reviewing and simplifying reporting requirements for grant recipients. That will include understanding how a tell-us-once approach to grants could be implemented. Work is also under way to simplify the grant landscape across Government and agencies in order to increase clarity and impact and to reduce administration costs for Government and, indeed, grant recipients. On the fair work first scheme, the Scottish Government has commissioned an independent evaluation, which will include compliance and operational processes and is due to report this summer. We will consider the recommendations, including any further improvements that could be made to administrative processes. Jenni Minto: I welcome the Scottish Government’s commitment to fair work and fully support its underlying principles.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  20. That is why we are working with the Prison Service to take forward a number of actions in response to the issue, including expanding capacity, investing in community justice and reducing demand through alternatives to custody.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  21. Mark Simpson: Given that staffing shortages can lead to reduced access to education, rehabilitation programmes and purposeful activity for those in custody, has the cabinet secretary considered the long-term effects of the issue, and will he outline what plans are in place to address those issues in the Prison Service and across the wider public sector? Ivan McKee: I recognise that my colleague the Cabinet Secretary for Justice is working on those steps, but, as I have indicated, the Prison Service is significantly increasing staffing, with up to 500 new officers having joined this year and more than 800 new officers over the past two years, and that recruitment continues. We recognise the pressures from our record high prison population.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  22. The prison estate is currently facing unprecedented pressures due to the record-high prison population, and our prison staff are working with dedication and resilience in challenging circumstances. The 2026-27 budget provides a £20.8 million resource funding uplift for the Scottish Prison Service, and the pay deal delivers an 8 per cent increase over two years. Recruitment is continuing at pace to deliver up to 500 new prison officers this year. The public service reform strategy sets out a clear direction for modernising the workforce, with transformation at its core. It supports a shift in operating models, with a focus on efficiency, collaboration and protecting front-line workers, including in our prisons.

    MEETING OF THE PARLIAMENT, 2026-06-10 · READ THE OFFICIAL REPORT

  23. I move amendment S7M-00249.4, to insert at end: “; notes that the Scottish Government’s Medium Term Financial Strategy, published in June 2025, projected a funding gap of over £4.7 billion by 2029-30; considers that developing a sustainable plan to close this gap is essential to Scotland’s public services and that it is incumbent on all parties in the Parliament to work towards this goal; believes that, to this end, the Scottish Government should take a strategic approach across all devolved taxation in Scotland to include an immediate and comprehensive review of business rates, including consideration of measures such as widening the scope of Fresh Start relief to include businesses that occupy an empty unit within six months of the unit becoming vacant, and further believes that the Scottish Government should convene cross-party talks on council tax reform immediately.” 15:07

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  24. The SNP’s 20-year failure to reform council tax is a big part of why our local communities are shadows of their former selves, why our streets are so dirty, why young teachers are flying off to Australia to look for work for want of permanent contracts and why councils are wracked with conflict between workers who are being asked to deliver the impossible and managers who are being asked to pretend that the impossible has been achieved. Let us start this session with an openness to finding a solution. It is on that basis that we lodged our amendment, and I hope that the whole Parliament will vote for it.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  25. If that is ever to be done, it surely has to happen now, at the start of this parliamentary session, given that political constraints always seem to present themselves later. I was elected in 2021 and, in my five years in the Parliament, I have become tired of obfuscation and excuses, of reports being commissioned and then shelved and of the dancing on the heads of pins with the language of consensus when what is required is good leadership and a solid majority in the Parliament. The Government must step up. If it does, we will be partners in trying to find a solution.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  26. That measure is proposed to discourage properties being left empty and to encourage business growth on high streets in towns and cities, and I think that we all agree that we need action in those areas. However, Labour believes that that must be seen in the round as part of a comprehensive review of business rates, so that we use them to encourage growth, not as a punitive measure. All of our inboxes are already beginning to groan with messages from people who are suffering as a result of rates revaluation. I sincerely hope that the Parliament as a whole can back Labour’s call to get that under way. Scottish Labour also wants to see immediate action on council tax reform.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  27. It is crucial that the Government and the Parliament get the right advice on that. In the spirit of collective endeavour, because we all have to put our shoulders to the wheel and get on with it, the Labour amendment asks the Government to be true to its word today. I believe that it will do so, which is welcome. The First Minister has committed to looking at business rates and addressing what business leaders know to be a broken system. He met Sir Tom Hunter on 14 May and personally promised him reform. This week, the First Minister further pledged to act on the fresh start campaign that is being mounted by The Courier, The Press and Journal and The Sunday Post to introduce rates relief from day 1 for those who take over a vacant property.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  28. Instead, the SNP won a handsome victory in May, but it is incumbent on it to honestly appraise the budget in a manner that it has failed to do for years. In three years out of the past four, we have had an emergency budget. We cannot find ourselves in that situation again. I welcome the cabinet secretary’s commitment to report back on the status of the tax advisory group that was advising her predecessor in the Government. We must get the right balance between the taxing of income and the taxing of wealth, because there is a trade-off and tax cannot always be viewed as additional, despite the broad challenges that we face. What consideration will the Scottish Government give to the behavioural effects of the taxation policies that we are talking about today?

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  29. Given that we have an ageing population, we know that health spending is projected to continue to grow. The issue is a result partly of the demand that exists, as well as of the policy choices that Mr McKee and his Government colleagues have taken. The Government needs to adopt a far more serious approach. If appointing the axe-master general to the Cabinet is how the Government intends to address the remaining 99.7 per cent of the gap, that will be ruinous for our public services. Mr Rennie identified the need to set out the balance in relation to spending, taxation and, crucially, growth when it comes to tackling the key issues. Had Scottish Labour prevailed in the election, we would have undertaken an urgent process to set all of that right.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  30. The fiscal gap is based on projections of past increases continuing into the future, and that is not necessarily Government policy. The Fraser of Allander Institute was clear in saying that the spending review that was published earlier this year laid out how the Government intends to close the fiscal gap over the five-year period. Michael Marra: I would certainly have to differ with Mr McKee on some of the analysis. The demand on our public services is recognised. It is clear from many reports by the Scottish Fiscal Commission that demand on public services and the requirements on them in meeting, for example, the cost of climate change will continue to rise, not just over the course of the current parliamentary session but in the future.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  31. The £1.4 billion increase in spending commitments, for which no credible funding has been identified, could increase the fiscal gap to some £6.1 billion. Unfortunately, the big answers will not be found in the scope of the measures that the Government has identified in its motion. It has failed to quantify how much those measures would raise. By my calculations, the proposed mansion and jet taxes would account for up to about 0.33 per cent of the gap. I have rounded that figure up and, frankly, I have been rather generous in my assessment. I do not believe that the Government believes that those measures are commensurate with the scale of the challenge. Ivan McKee: Mr Marra said that the fiscal gap is a consequence of the Government’s spending plans and that we have no plan for addressing it. I think that he is wrong on both counts.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  32. Will the member take an intervention? Michael Marra: No, thank you. I am just getting started. We might all wish that the process would involve addressing the drug deaths crisis, which is the worst in the developed world and is more than three times worse than it is in other parts of the UK, where the same drug laws apply. We might wish to deal with social care, national health service reform, online crime and much more. Those are the many issues that hang off the back of the fiscal choices that we make as a Parliament. Instead, we must deal with the overarching fiscal malaise that was forewarned, in response to which the Government has yet to present a coherent answer. The assessment that the Institute for Fiscal Studies provided of the SNP’s spending plans during the election was absolutely brutal.

    MEETING OF THE PARLIAMENT, 2026-06-04 · READ THE OFFICIAL REPORT

  33. That includes the Scottish Government’s objective to support economic activity and employment across all regions, including rural and island areas. As our public service landscape changes, we will work with all parties, including public bodies, service users and trade unions, to ensure a smooth transition. That will include organisations in the Highlands and Islands and across the rest of the country. Subsidence (Coalsnaughton) 3.

    MEETING OF THE PARLIAMENT, 2026-06-02 · READ THE OFFICIAL REPORT

  34. Emma Roddick: The cabinet secretary will appreciate that there is great concern among employees of Government and arm’s-length organisations in the Highlands, who often do incredibly valuable work to ensure that national policies and decisions work for us. Many comments were made during and after the election campaign by various parties regarding the size of the current workforce and budgets. Will any public service reform keep it in mind that Highlands and Islands Enterprise, the Scottish Land Commission and many other organisations that are headquartered in the Highlands add real value to our policy landscape and protect local jobs in Inverness and Nairn? Ivan McKee: We are committed to providing effective and efficient public services across the country.

    MEETING OF THE PARLIAMENT, 2026-06-02 · READ THE OFFICIAL REPORT

  35. The Scottish Government will consider the impacts of public service reform across communities, including on employment, as we implement the public service reform strategy. The strategy recognises that improving delivery will involve workforce changes. Impact assessments, including an equality impact assessment, will be undertaken as proposals are developed. We will work closely with partners, including staff and trade unions, to support redeployment, reskilling and transition where necessary, while empowering staff, who know their roles and service users best, to improve and better integrate services. We will continue to engage with partners, including in Inverness and Nairn, as that work progresses.

    MEETING OF THE PARLIAMENT, 2026-06-02 · READ THE OFFICIAL REPORT

  36. I, Ivan McKee, do solemnly, sincerely and truly declare and affirm, that I will be faithful and bear true allegiance to His Majesty King Charles, his heirs and successors, according to law.

    MEETING OF THE PARLIAMENT, 2026-05-14 · READ THE OFFICIAL REPORT

  37. A key improvement in the bill is the introduction of an additional basis of charge. Local authorities will now be able to set a levy as a fixed amount or amounts. That new option is in addition to the existing percentage-rate model, giving councils the flexibility to choose the approach that best reflects their local visitor economy, particularly where accommodation prices are more consistent and a fixed amount of the levy might be simpler and more effective.

    MEETING OF THE PARLIAMENT, 2026-03-24 · READ THE OFFICIAL REPORT

  38. Their work has helped to build the foundation that this bill strengthens. I thank everyone who will help to deliver this legislation in practice, from local authorities that choose to implement a scheme; to accommodation providers who will make returns; to the wider tourism industry with other key roles, such as providing third-party sales of accommodation; and VisitScotland, which will develop the guidance. They will all help to change how we support and invest in our tourism sector in Scotland, to ensure that visitors have a positive experience as they share our culture, landscape and hospitality. Finally, I thank the officials who worked at pace on the bill to ensure that it was delivered in time and very successfully. On that note, I would like to highlight some of what the strengthened framework in the bill will deliver.

    MEETING OF THE PARLIAMENT, 2026-03-24 · READ THE OFFICIAL REPORT

  39. I thank members who have given their attention to the detail in scrutinising the bill and, in particular, the members of the Local Government, Housing and Planning Committee, the Delegated Powers and Law Reform Committee, and the Finance and Public Administration Committee, all of whom have provided their insight, advice and time to ensure that the bill is able to deliver the improvements that are needed. I also extend thanks to all the key stakeholders who gave evidence to the committees and who worked with the Scottish Government to help to shape the contents of the bill, the regulations and the updated guidance that will follow. I acknowledge all those who have previously contributed to the development of Scotland’s visitor levy, including my colleague Tom Arthur, who took through the original bill.

    MEETING OF THE PARLIAMENT, 2026-03-24 · READ THE OFFICIAL REPORT

  40. I am delighted to begin the final stage of the Visitor Levy (Amendment) (Scotland) Bill with this debate at stage 3. Although this has been an expedited process, Parliament has applied the same level of rigour and scrutiny as it does to any other major piece of legislation. Before turning to the substance of what the technical bill will provide, I will offer some thanks. I recognise the constructive approach that has been taken across the chamber in ensuring that the bill is robust and ready for implementation.

    MEETING OF THE PARLIAMENT, 2026-03-24 · READ THE OFFICIAL REPORT

  41. Amendment 21 removes the requirement for levy schemes to specify the method by which a fixed amount of levy is to be calculated. That is already covered by new section 6A. Amendment 22 removes a redundant cross-reference to the method specified in a scheme for calculating a levy. I move amendment 1.

    MEETING OF THE PARLIAMENT, 2026-03-19 · READ THE OFFICIAL REPORT

  42. Amendments 17 to 20 achieve the same effect when a scheme is modified to set the levy on a percentage-rate basis rather than as a fixed amount. Amendment 24 amends section 7 of the Visitor Levy (Scotland) Act 2024 and allows for a local authority, when both introducing and modifying a scheme, to specify a maximum number of nights of stay to which the levy applies. It also requires a local authority to consult before specifying any such maximum. Amendments 7, 21 and 22 are consequential on the removal from the bill at stage 2 of the option to set a levy as a fixed amount on a per person, per night basis. Amendment 7 updates a cross- reference in section 26 of the 2024 act relating to returns so that it refers instead to section 6A.

    MEETING OF THE PARLIAMENT, 2026-03-19 · READ THE OFFICIAL REPORT

  43. Amendments 1, 2, 3 and 17 to 20 are technical amendments in connection with the bill’s provisions that introduce a new basis for setting the visitor levy and the associated ability for local authorities to switch from one basis to another. The amendments ensure that the provisions that govern the basis and setting of a levy for new schemes will apply in a similar way whenever an existing scheme is modified. Amendment 1 ensures that the power that prevents a new scheme from imposing a mixture of levies that are based on fixed amounts and percentage rates also applies whenever an existing scheme is modified. Amendments 2 and 3 ensure that requirements on setting a fixed amount of levy for a new scheme also apply whenever an existing percentage-based scheme is modified to set the levy on a fixed-amount basis.

    MEETING OF THE PARLIAMENT, 2026-03-19 · READ THE OFFICIAL REPORT

  44. What funding can the Government give local authorities to ensure that the legislation has teeth? Ivan McKee: As I indicated, there are significant sanctions for non-compliance with the requirement to register such businesses. There are fines of up to £20,000 and possible imprisonment for a period not exceeding six months. It is the responsibility of local authorities to take forward any enforcement measures in that regard. As I indicated, we remain committed to considering how the process could be improved. I take on board the member’s point about a licensing scheme but, as I said, the enforcement powers and sanctions already exist in the current registration system.

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  45. We remain committed to considering how the register could be improved, including by imposing possible further conditions on registration, in order to support our public health aim of reducing the use of tobacco and vapes. Gillian Mackay: I thank the minister for that answer, but the register is clearly not working. There is no mechanism to remove shops from the register, and The Ferret discovered that the shop that went on fire in Glasgow was not even on it. It is vital that we have a robust licensing system that is accompanied by sufficient funding for councils so that their trading standards departments have the resources to crack down on bad actors. In the light of that, why does the minister believe that we do not need a licensing system at a national level, which would be similar to those that cover premises that sell alcohol?

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  46. Scotland is the only country in the United Kingdom with a tobacco and vapes retail register. All businesses, regardless of size, need to be registered in order to be able to sell such products in Scotland. The register exists to support the enforcement of regulation on age-restricted products, given the public health harms of tobacco and vaping. Individual business owners are responsible for registering any business that sells tobacco and/or vapes, and failure to do so could result in a fine of up to £20,000 and/or possible imprisonment for a term not exceeding six months. It is the responsibility of local authorities to enforce compliance with the register in their local areas.

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  47. I remind the member that Scotland continues to outperform the rest of the UK, having attracted for 10 years in a row the most inward investment of any part of the UK outside of London. That shows the confidence that businesses have in Scotland’s economy. It is important to recognise that the amount of revenue that is raised through non-domestic rates is now 6 per cent lower than it was pre-Covid, despite the fact that there are more businesses in Scotland than there were then. That shows that we have reduced the NDR burden on businesses over recent years.

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  48. Sharon Dowey: The number of businesses in critical distress in Scotland is rising faster than anywhere else in the United Kingdom—it has gone up more than 80 per cent in a year. The Fraser of Allander Institute reports that each of its headline business confidence indicators has been negative for five consecutive quarters, and 15,000 fewer people are on Scottish business payrolls than was the case a year ago. When the minister stands to defend frozen rates thresholds that have barely moved in half a decade, does he not see that as part of a wider picture—a Scottish National Party Government that has squeezed businesses from every direction and is now watching them close? Ivan McKee: As I indicated, many factors are impacting on the situation, not least the UK Government’s action on employer national insurance contributions.

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  49. Annual decisions on non-domestic rates are made in the context of prevailing economic conditions and Government priorities at the time. Our budget supports businesses with a decrease in all three non-domestic property rates, delivering the lowest basic property rate since 2018-19, and a reliefs package that is estimated to be worth £870 million in 2026-27. Thriving businesses are key to Scotland’s prosperity. Many factors, such as the United Kingdom Government’s increase in employer national insurance contributions, have had significant impacts, which have contributed to reduced business confidence in Scotland. Engagement with business on non-domestic rates continues through the NDR consultative group.

    MEETING OF THE PARLIAMENT, 2026-03-18 · READ THE OFFICIAL REPORT

  50. The cladding remediation programme will undertake work to address the estimated 1,260 to 1,450 residential buildings in Scotland of 11m or more in height that require work to alleviate external wall system life safety fire risks. Following its pilot phase, in which critical Scotland-specific issues relating to assessment and consent were addressed, the programme is now progressing with building assessments at pace, and grant offers were issued to 473 buildings by the end of 2025. In the next few years, the programme will significantly ramp up its activity in assessments and remediation in line with our 2029 target to resolve every high-risk residential building over 18m identified with unsafe cladding.

    MEETING OF THE PARLIAMENT, 2026-03-17 · READ THE OFFICIAL REPORT