Supplementary Pack 1
Argyll and Bute Council · 1 October 2024
Back to Short Life Working Group on Argyll and Bute Council Visitor Levy — 1 October 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Argyll and Bute Council Comhairle Earra-Ghàidheal Agus Bhòid Executive Director: Douglas Hendry Kilmory, Lochgilphead, PA31 8RT Tel: 01546 602127 Fax: 01546 604435 DX 599700 LOCHGILPHEAD 26 September 2024 SUPPLEMENTARY PACK 1 SHORT LIFE WORKING GROUP ON ARGYLL AND BUTE COUNCIL VISITOR LEVY - BY MICROSOFT TEAMS on TUESDAY, 1 OCTOBER 2024 at 2:00 PM I enclose herewith item 3 (ARGYLL AND BUTE COUNCIL VISITOR LEVY) which was marked to follow on the Agenda for the above meeting. Douglas Hendry Executive Director ITEM TO FOLLOW 3. ARGYLL AND BUTE COUNCIL VISITOR LEVY (Pages 3 - 20) Report by Executive Director with responsibility for Development and Economic Growth Short Life Working Group on Argyll and Bute Council Visitor Levy Councillor Anne Horn Councillor Jim Lynch (Chair) Councillor Julie McKenzie Councillor Ross Moreland (Vice-Chair) Councillor Gary Mulvaney Councillor Peter Wallace Kirsty Flanagan Douglas Hendry Pippa Milne Contact: Hazel MacInnes, Senior Committee Officer Tel:01546 604269 Public Document Pack
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ARGYLL AND BUTE COUNCIL VISTOR LEVY SHORT LIFE WORKING GROUP DEVELOPMENT & ECONOMIC GROWTH 1ST OCTOBER 2024 ARGYLL AND BUTE COUNCIL VISITOR LEVY 1.0 INTRODUCTION 1.1 The purpose of this paper is to provide specific items for discussion and comment at the inaugural meeting of the Visitor Levy (VL) Short Life Working Group (SLWG) to be attended by selected elected members. 1.2 At the Special Council meeting on 15th August, it was agreed to set up the VL SLWG to advance the work to introduce a VL across Argyll and Bute. Due to the statutory process the council will not be able to introduce a levy until the autumn of 2026. 1.3 It should be noted that the VL Guidance, to support the VL (Scotland) Act, being prepared by VisitScotland has not yet been published at the time of writing this report with appended VL content. Officers have been in receipt of a draft copy further to involvement in guidance testing sessions in June 2024, where several substantive amendments were required. 1.4 The main content for commentary is appended to this report as follows: • Appendix 1: the draft Argyll and Bute VL Scheme which included the scheme objectives, proposed rate and recommendations for the use of funds. • Appendix 2: required impact studies. • Appendix 3: draft consultation questions, where is has been advised that the consultation period should be 12 weeks and not the initial 8 weeks noted in the Special Council paper. 2.0 RECOMMENDATIONS 2.1 Members are asked to: • Note and consider the content of this paper. • Provide commentary on the initial draft of the Argyll and Bute VL Scheme as outlined in Appendix 1. • Consider the officer proposals in Appendix 2 around the approach to the required VL impact studies, where more detail is anticipated to be included in the final VL Guidance document. • Provide commentary on the proposed draft consultation questions outlined in Appendix 3. • Agree next steps to be taken forward by officers with the feedback to be provided by the next VL SLWG on Wednesday 30th October. Page 3 Agenda Item 3
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3.0 DETAIL Argyll and Bute VL Scheme 3.1 In developing a draft outline for a visitor levy scheme, officers incorporated the ambitions/objectives of its local tourism strategy. The Argyll and Isles Strategic Tourism Partnership strategy (AISTP: an industry led strategy) was developed with input from Argyll and Bute Council, Argyll and Isles Tourism Co-operative, Highlands and Islands Enterprise and VisitScotland. The latest strategy was published in March 2024 to address tourism specific topics and is due to be refreshed over the autumn and winter period of 2024 with a view to launching a new strategy in the spring of 2025 where it is anticipated there will be a continued focus on the current strategic priorities: • Extending the season and spreading visitors across the destination, • Reaching new audiences, • Marine and coastal Tourism, • Improving the offer, and • The journey towards net zero. 3.2 The draft VL Scheme has been prepared with specific reference to documents shared by officers from City of Edinburgh Council and from the Highland Council. Both councils has proposed to introduce a 5% VL rate. At this rate it is estimated that circa £9 million of gross income per annum. However, it should be noted that this figure is based on the Scottish Tourism Economic Activity Monitor (STEAM) visitor accommodation spend data (only includes businesses that complete STEAM returns) and does not consider the statutory exclusions, exemptions and a cap at the council’s discretion on the number of nights charged. The detail of which will be clarified in the VL Guidance. 3.3 The potential use of collected funds is also included within the VL Scheme. The Act requires Argyll and Bute Council to use the net proceeds of its VL Scheme for certain specified purposes. Those purposes are that the funds must facilitate the achievement of the VL Scheme’s objectives and that they should develop, support and sustain facilities and services for or used by visitors to Argyll and Bute for leisure or business purposes and used by residents. 3.4 To aid transparency around how the funds are used, Argyll and Bute Council is encouraged to consider applying various means to communicate this information to the public, including visitors and businesses. In particular, the council may wish to consider the publication of fund expenditure on the council's website. Impact Studies 3.5 As outlined in the draft VL Guidance document, Argyll and Bute Council is required to assess the impacts of its VL Scheme proposal as part of the consultation. To inform this process, it is recommended the council undertakes work to identify impacts on: • businesses collecting and remitting the levy; • visitors paying the levy (post autumn 2026); Page 4
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• communities who may benefit from the levy (focus is on the whole of the Argyll and Bute area) and • the council itself on administering the levy. More information on how we intend to approach the identification of impacts in outlined in Appendix 2. Consultation Questions 3.6 A draft set of questions for the required 12-week consultation period. The initial 8-week period in the Special Council paper has been deemed too short; as noted in the draft VL Guidance, “public consultation on entire draft VL scheme proposal (standard practice is 12 weeks.” 3.7 Along with supporting text, the proposed initial draft consultation questions are outlined in Appendix 3. Terms of Reference for the VL SLWG 3.8 The terms of reference for the VL SLWG was included in the Special Council paper in August. For clarity the full terms of reference is provided in Appendix 4. 4.0 CONCLUSION 4.1 The purpose of this paper is to provide specific items for discussion and comment at the inaugural meeting of the Visitor Levy (VL) Short Life Working Group (SLWG) to be attended by selected elected members. 4.2 The discussion will take each of the appendices in order, with officers recording the commentary, amendments and required next steps noted by elected members in advance of the next VL SLWG on Wednesday, 30th October 2024. 5.0 IMPLICATIONS 5.1 Policy: the visitor levy has become law following Royal Assent of the Visitor Levy (Scotland) Bill and a Commencement Order is now awaited. Argyll and Bute Council will need to agree to implement a visitor levy. 5.2 Financial: as an early adopter, the council will be required to make an initial contribution to the build costs for the proposed digital platform, which will be recouped. The implementation of the levy could generate a substantial yearly income for Argyll and Bute Council subject to scrutiny from the Visitor Levy Forum. Some initial conservative estimates of the annual income to be realised from the levy range from circa £1.9m per annum for a 1% visitor levy to £9m per annum if a 5% visitor levy on accommodation was introduced. It is recommended that a separate paper on the actual delivery of the Argyll and Bute VL Scheme will be considered at the next VL SLWG on 30th October 2024. Page 5
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5.3 Legal: all appropriate legal implications will be taken into consideration. 5.4 HR: the VL SLWG once formed will be supported by officers and any advisory input from partner and stakeholder members of the Shadow VL Forum. 5.5 Fairer Scotland Duty: the Fairer Scotland Duty, Part 1 of the Equality Act 2010, came into force in April 2018. The duty places a legal responsibility on particular public bodies in Scotland, such as Argyll and Bute Council, to pay due regard to (actively consider) how they can reduce inequalities of outcome, caused by socio-economic disadvantage, when making strategic decisions and how this has been implemented. 5.5.1 Equalities: none. 5.5.2 Socio-economic Duty: none. 5.5.3 Islands; the same visitor levy scheme, with the same percentage rate charged for overnight accommodation will cover the whole of Argyll and Bute, including accommodation providers on the islands. It is anticipated that this nominal rate will not disproportionately impact island accommodation providers any more than those based on the mainland throughout the region. 5.6 Climate Change: none. 5.7 Risk: there is a risk that the Argyll and Bute Council does not implement the visitor levy process in adherence to the Scottish Government timelines which could delay implementation. 5.8 Customer Service: there is a need to implement an efficient visitor levy process that is transparent and easy to use by our customers. 5.9 The Rights of the Child (UNCRC): none. Kirsty Flanagan, Executive Director responsible for Economic Growth Councillor Jim Lynch, Leader of Argyll and Bute Council 24th September 2024 For further information contact: Fergus Murray, Head of Development and Economic Growth fergus.murray@argyll-bute.gov.uk Ishabel Bremner, Economic Growth Manager ishabel.bremner@argyll-bute.gov.uk Page 6
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APPENDICES Appendix 1: Draft Argyll and Bute VL Scheme Appendix 2: Required Impact Studies Appendix 3: Draft Consultation Questions Appendix 4: VL SLWG Terms of Reference Page 7
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Appendix 1: Draft Argyll and Bute VL Scheme Draft Argyll and Bute VL Scheme Argyll and Bute Council intends to utilise the powers granted by the Visitor Levy (Scotland) Act 2024 to impose a levy in respect of persons staying in certain types of accommodation overnight in its local authority area. 1. Levy start date The scheme will come into force 18 months after the final approval date in which Argyll and Bute Council publishes its final scheme. This report will summarise the consultation responses received and will state that it intends to proceed with the original or modified proposal. 2. Levy duration The levy will apply indefinitely. 3. Accommodation liable for the levy The levy will apply to all overnight accommodation, including those with an annual turnover under the VAT threshold, within Argyll and Bute Council boundary. This includes: • Hotels; • Hostels; • Guest houses; • Bed and breakfast accommodation; • Self-catering accommodation, including short-term lets; • Caravan parks; • Accommodation in a vehicle, or on board a vessel, which is permanently or predominantly situated in one place; and • Any other place at which a room or area is offered by the occupier for residential purposes otherwise than as a visitor’s only or usual place of residence. 4. The levy rate It is proposed that the levy will be 5% and will apply year-round, raising an approximate £9m in Gross revenue (this figure does not take into account the effect of statutory exemptions, caps and exclusions). The levy will be the same across the entire local authority area. 5. Collecting and enforcing the levy Accommodation providers within the local authority area will be liable for the levy. They will be required to submit quarterly reports, detailing the total accommodation charges and the total levy collected to a national online visitor levy portal – more information on such a portal to be provided once available. Page 8
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The levy will be payable at the same time as submitting returns. Visitor Levy for Argyll and Bute: Proposed Scheme – date? Accommodation providers are required to keep accurate records of all transactions that are subject to the levy. The council will conduct inspections, as required, to ensure compliance with the scheme and remittance requirements (more information to be provided). Accommodation providers who fail to comply may be subject to penalties. Appeals relating to decisions made by the council on the operation and/or enforcement of the scheme can be registered via an online portal or email address. The council will aim to review and process these appeals within 28 days. 6. Exemptions, exclusions and caps The key focus for the administration of the Argyll and Bute Council Visitor Levy Scheme is to keep it simple. It is recommended by officers that only the exemptions and exclusions noted in the Act are included, as noted below. However, advice is sought from the SLWG on whether members wish to include other exemptions which can be incorporated into the consultation questions. A draft consultation question see Appendix 3, has been included to assist with this discussion. Please note, a question on the potential to cap the levy to a certain number of nights has been included in the consultation questions outlined in Appendix 3. Act exemptions and exclusions The Visitor Levy is payable by anyone staying in accommodation which is not their only or usual place of residence (temporary or otherwise). Individuals from the below categories are not required to pay the levy: • Those who are homeless or at risk of homelessness. This includes those who are currently homeless or at risk of losing their home in the next eight weeks. This also includes people living in very poor housing conditions, such as overcrowding, serious damp, or disrepair, or as a result of experiencing domestic abuse or other forms of violence; • Those whose residence is unfit for habitation; • Asylum seekers and refugees; and • Members of the Gypsy/Traveller communities staying on dedicated sites. In addition, Section 13 of the Visitor Levy (Scotland) Act exempts all individuals in receipt of the following UK disability benefits, payments, or allowances from paying the levy: • Disability Living Allowance • Disability Assistance • Attendance Allowance • Pension Age Disability Benefit • Personal Independence Payment. Page 9
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Individuals in these categories will need to pay the levy and request reimbursement from the Council. Reimbursement can be applied for online, submitting receipts for their overnight stay, relevant evidence (as will be detailed on the Council’s website) of their exemption/exclusion and bank details. The cost of separate charged add-ons are not part of a levy, such as: • food • drink • parking • entertainment • leisure passes. For those in receipt of the UK disability benefits, payments or allowances detailed above, evidence will be required to be submitted online and should include: • The name of person in receipt of relevant eligible benefit; • Visitor Levy for Argyll and Bute: Proposed Scheme – August 2024 • A copy (scan/photo) of relevant benefit award letter; • Proof of payment for overnight accommodation; • The name of the person in receipt of the relevant benefit should be included on the receipt or booking, as evidence that they were a member of the group • staying in the overnight accommodation; and • Bank details (to enable payment via BACS). The council will assess the evidence received and pay the reimbursement via bank transfer if the applicant is found to be eligible. 7. Scheme Objectives The overarching aim of the VL Scheme is: To sustain Argyll and Bute's status as an area of outstanding natural beauty and heritage and to ensure that the impacts of a successful visitor economy are managed effectively and in support of the Council’s priorities and those highlighted in the Argyll and the Isles Strategic Tourism Partnership’s Tourism Strategy 2022-2025 (Argyll and Isles Strategic Tourism Partnership strategy). The objectives of the scheme are therefore: 1. Extending the season and spreading visitors across the destination a. Extending the season will only be possible for communities that can, or have the potential to, offer appropriate visitor facilities and experiences that are available from January-March to September- November (in addition to the traditional holiday periods in the spring, summer, autumn, and Christmas/New Year). Page 10
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b. Improving visitor circulation around the region will also positively impact pressure points and introduce business opportunities for “alternative” destination choices. Moving off the beaten track has enormous consumer appeal, and we will work towards encouraging visitors to explore the whole destination supporting sustainable and existing and emerging markets. 2. Reaching new audiences: Marine & Coastal Tourism a. The emphasis on maritime and coastal tourism development has been informed by years of research commissioned by Scottish Enterprise, Highlands and Islands Enterprise, British Marine Scotland, and VisitScotland Insights. b. Scotland’s Adventure Coast perfectly encapsulates the wealth and diversity of the region’s marine and coastal tourism products and experiences, and opportunities exist to cement the region’s reputation as the most vibrant and customer-focused marine tourism destination in Europe. c. Such is the appeal of Argyll and the Isles’ maritime environment that Oban was the host port for the Clipper Round the World Yacht Race in 2024. This prestigious global sporting event was an outstanding showcase opportunity for the region and the potential for Oban to host the fleet again in the future. Successfully delivered, Clipper represents the marketing value of events and festivals in general and upholds the principle of celebrating regional traditions: maritime activity; food and drink, Gaelic; music, song, literature, and art; cultural heritage and historical significance. 3. Improving the Offer a. The journey starts with destination marketing activity that presents clear and compelling reasons to visit (and move around) Argyll and Bute. b. For Argyll and Bute to compete with other destinations, the partnership should continue to build on the improvements achieved in the last ten years. Argyll and Bute Council has made significant investments in our places and essential visitor infrastructure at numerous sites, creating benefits for visitors and residents. c. Most visitors interpret the offer as the direct encounters and experiences associated with their valuable leisure time. Customer service and value for money rank highly in traditional satisfaction surveys, as do authenticity, choice, quality, cleanliness, and personal safety. 4. The journey towards net zero a. VisitScotland leads the national tourism industry initiative. The Scottish tourism sector is asked to prioritise responsible, low-carbon growth and Page 11
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join the journey to Destination Net Zero. By acting, operators will reduce costs, build resilience, and meet increasing consumer demand for sustainable businesses focused on delivering responsible tourism. The AITSP partners will share the resources available for region-wide destination and sector development projects and emphasise Argyll & Isles’ environmental credentials and consumer responsibilities in marketing and promotional material. b. Accordingly, the tourism strategy partnership will promote green business practices and signpost business operators to appropriate resources to help them achieve the highest practicable levels of environmental sustainability. Businesses have an opportunity to innovate in this space and adopt green and circular business models which will not only increase their market competitiveness but also potentially save money in the longer term. 8. Use of funds The Visitor Levy (Scotland) Act stipulates that the net proceeds of a visitor levy must be spent on facilitating the achievement of the scheme’s objectives and “developing, supporting and sustaining facilities and services which are substantially for or used by persons visiting [overnight] for leisure or business purposes.” Some suggested uses for the VL funds across Argyll and Bute are as follows with a focus on capital and revenue funding: Capital funding: • road improvements • amenity facilities – toilets (motorhome waste facilities) and litter bins • culture tourism infrastructure • public realm improvements • key worker housing, particularly for the hospitality sector – to expand on current activity • active travel routes – new and improvements to existing walking and cycle paths • pier and harbour facility improvements • tourism signage (noting where projects funded by the VL) • play parks and adventure playgrounds • match funding for pipeline public realm projects e.g. new CARS. Revenue funding: • business support fund, such as grant support for hospitality customer training and wages • greater digital connectivity in term of: ➢ e-commerce and online bookings ➢ promotion and marketing work for Argyll and Bute as a tourism destination of choice e.g. ‘seven islands in seven days’ • road maintenance Page 12
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• tourism facilities / public realm maintenance fund • amenity facilities – toilets (motorhome waste facilities) and litter bins • expand scope of current strategic events and festivals • community project support fund. Visitor Levy for Argyll and Bute: Proposed Scheme – date? The council will make decisions on the use of funds taking into consideration the findings of the consultation process and feedback from the Visitor Levy Forum (see details below). 9. Reviewing and changing the VL scheme The council will review the VL for Argyll and Bute every three years to assess whether the scheme is successfully achieving its objectives and measure the impact of the scheme on businesses and communities. The review will be reported, along with detail on how the income has been spent and the benefits which the VL-funded projects have brought. If the council wants to make changes to the scheme following the review, it will publicly consult on the change and publish a report detailing the decision and its justification. Significant changes to the scheme will require an 18-month implementation period. Significant changes to the scheme include: • increasing the VL percentage rate; and/or • removing any exemptions. 10. Visitor Levy Forum (VL Forum) Further to the establishment of the initial VL Shadow Forum, small advisory group at the pre-consultation stage, a VL Forum will be set up by the council within six months of the Argyll and Bute Council formal announcement that a VL will be introduced (post the 12-week consultation period). The VL Forum will act as an advisory board to discuss and advise on the VL scheme, including any proposed modifications. The VL Forum will also be consulted on how the VL funds will be spent. The VL Forum will be made up of representatives from the community and from businesses in the visitor economy. It should be noted that the VL Forum has no capacity to make any decisions. All decisions can only be made by Argyll and Bute Council elected member. Page 13
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Appendix 2: Required Impact Studies As outlined in the draft VL Guidance document, Argyll and Bute Council is required to assess the impacts of its VL Scheme proposal as part of the consultation. To inform this process, it is recommended the council undertakes work to identify impacts on: • businesses collecting and remitting the levy; • visitors paying the levy (post autumn 2026); • communities who may benefit from the levy (focus is on the whole of the Argyll and Bute area) and • the council itself on administering the levy. Argyll and Bute Council officers understand that the University of Edinburgh conducted some research on behalf of City of Edinburgh Council with regard to the proposed impacts of the VL Scheme. Officers are seeking more information on this work; particularly as it is difficult to forecast the impacts in advance of the VL Scheme being operational. It is hoped more information will be included in the published VL Guidance document. In the meantime, officers have included some questions in the consultation document, see Appendix 3, to gain an understanding of the potential impact of the VL Scheme. For example, consultees will be asked to identify the top two positive and top two negative impacts of the VL Scheme. Where negative impacts are noted, there will be a question on how to mitigate these, see Appendix 3. Potentially more content to follow aligned to the VL Guidance once received. Page 14
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Appendix 3: Draft Consultation Questions For ease of reference the consultation overview and supporting questions are as outlined below. ARGYLL AND BUTE VISITOR LEVY CONSULTATION Argyll and Bute’s economy depends heavily on tourism, accounting for 15% of private sector jobs. In 2023 Argyll and Bute had over 2.8 million visitors, providing an economic impact of over £461 million. The Scottish Government has committed to creating a discretionary power for local authorities to apply a Visitor Levy, in all, or part of, their area on overnight visitor stays in accommodation starting in 2026. It is proposed that the revenue from Visitor Levy will be invested in the Argyll and Bute visitor economy.to enhance the essential public services that create an enjoyable and safe visitor experience and mitigate the impact visitors have on the city and residents’ lives. The implementation of a Visitor Levy is being considered by Argyll and Bute Council. In order to inform decision making the council has developed this consultation with 8 questions which should take no longer than 10 minutes to complete. Who should complete this consultation? Members of the accommodation providers, hospitality businesses, and residents of Argyll and Bute, and other stakeholders including tourists, tourism industry organisations, travel agents etc. The cost of separate charged add-ons are not part of a levy, such as: • food • drink • parking • entertainment • leisure passes. Page 15
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1. What is your connection with Argyll and Bute? Are you completing this survey as one of the below? Visitor/Tourist to Argyll and Bute Argyll and Bute Resident Argyll and Bute Accommodation provider Argyll and Bute Hospitality provider Argyll and Bute Business Tourism industry organisation Travel agent Other: 2. Should exemptions be made for- (please tick all that apply)? Officer recommendation is to include only statutory exemptions but have noted some other potential exemptions below. This will question will be amended or removed following discussions under the VL Scheme, Appendix 1. under 5 years old under 16 year olds Carers Argyll and Bute residents School group Trades people staying for work Other: Page 16
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3. What time of year should the Levy be applied? * All year All year but be higher during peak season During set months e.g. March to October During Events and festivals Other: 4. How should the Levy be collected from the accommodation provider? * Through an agent, e.g. travel agency Directly from the accommodation provider Other: 5. Can you please outline your top two positive impacts of introducing a Visitor Levy for Argyll and Bute? * 6. Can you please outline your top two negative impacts of introducing a Visitor Levy for Argyll and Bute? * 7. How do you propose Argyll and Bute Council mitigates these impacts? * Page 17
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8. How often should the Levy be collected from accommodation providers? * Monthly Quarterly Yearly Other: 9. Should the Levy be limited to a certain length of stay? * 7 nights 10 nights 14 nights no cap Other: 10. What should the collected Visitor Levy be used for? *Options for inclusion will need to be reviewed aligned to members input under the VL Scheme discussion under Appendix 1. 11. How would you like to be kept in touch? Social media Newsletters Website Other: Page 18
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APPENDIX 4: VL SLWG Terms of Reference Purpose The purpose of the VL SLWG is to undertake the development of a draft Visitor Levy Scheme, to include, among other things; • clear objectives for that scheme; • proposals for the use of the proceeds of that scheme; and • a consultation and engagement strategy / programme with regard to the impact statements to be developed and provided by officers. Terms The Terms of Reference are effective from the Special Council meeting on 15th August 2024 and will be ongoing until terminated by agreement between the VL SLWG members. Membership It is agreed that the membership of the VL SLWG will be Cllr Jim Lynch (Chair); Cllr Ross Moreland (Vice Chair); Cllr Julie McKenzie; Cllr Anne Horn; two further elected members from the TALIG Opposition Group Cllr Gary Mulvaney and Cllr Peter Wallace; the Council’s Chief Executive and two Executive Directors (supported by other officers as appropriate). Role of the Group The VL SLWG is accountable for: • developing and implementing the Argyll and Bute VL Scheme, including the requirement to monitor and evaluate the performance and impact of the VL Scheme over time; • sharing and communicating information with key external stakeholders, including the VL Shadow Forum (pre-consultation) and the VL Forum (post consultation); and • commentary and agreement on all documents for inclusion in the public consultation pack. Meetings and Reporting An agreed series of VL SLWG meetings and reporting requirements as follows: • report to Argyll and Bute Council in November 2024 on all matters encompassed within the terms of reference; and • engage with officers, VL Shadow Forum, main VL Forum and others regarding the findings from the consultation and engagement strategy / programme and submit a further report with analysis / recommendations to Argyll and Bute Council in April 2025. Page 19
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