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Agencies facing 'pincer movement' from rising employment costs and new taxes on tourism

Agents
Dea Jusufi
27 February 2026

Agencies are facing a "pincer movement" in the form of rising employment costs and new taxes being levied on the cost of actually delivering tourism, the new president of the Scottish Passengers Agents' Association (SPAA) has warned.

SPAA president Alan Glen speaking at the association's 96th annual dinner
(Credit: TTG Media)

Glen made his opening address at SPAA's 96th annual dinner yesterday (Credit: TTG Media)

In a wide-ranging address at the association's annual dinner on Thursday (26 February), Alan Glen touched on the rising cost of doing business in Scotland; the impact of new fees and charges on travel and tourism; the rise of AI and a new "Wild West" and, ultimately, why agents are uniquely placed to navigate all of these challenges.

Turning first to economic matters, Glen branded employers' National Insurance a "stealth tax" adding around 13% to the cost of employment which, in many cases, is exceeding businesses' corporation tax bills.