§ Mr. Buchanan-Smithasked the Secretary of State for Scotland what estimate he has made of the cost in a full year to the tourist industry in Scotland of the proposed increase in Selective Employment Tax.
§ Mr. RossIt is not possible to identify the number of employees who could be said to be engaged in the tourist industry, or to estimate in respect of how many the tax is paid. The arrangements introduced last year for refunding S.E.T. to hotels in rural parts of development areas will considerably reduce the impact of the increased rate on Scottish tourism.