Can I thank the Cabinet Secretary for today’s statement? Particularly, I’m sure you’d expect me to welcome the news that common sense has prevailed and the Welsh Government’s much-criticised proposals for a national tourism tax, as it’s now been renamed, have been well and truly land-banked, and not before time. Unless you’ve been living on Mars for the last few months, you will know that the Welsh Conservatives have been opposed to this tax since it was first mooted by the Welsh Government as one of the possibilities. I know that Plaid Cymru weren't supporting it, but we weren’t from the start. We have shared the concerns of the tourism sector about the potential effects of such a tourism tax on business across Wales and the perception that it would potentially create about the cost of holidaying here in Wales. I don’t think that these concerns were ever effectively addressed, even at a point during the process where they could have been.

Now, of course, there was a devil in the detail to the Cabinet Secretary’s announcement today, with the announcement that work will continue, at least notionally, on developing local tourism taxes. That sounds like a way out of a tricky corner to me, but there we are, we all need one of those occasionally. I recognise that this is going to be left to allowing local authorities to develop their own local tourism taxes. So, Cabinet Secretary, can you elaborate a little bit more on the form that these taxes locally could take? Because I’ve already had some concerns expressed to me on e-mail by the sector about the questions that this raises. In particular, would you envisage national guidelines for local authorities in forming those taxes? How rigorous would those guidelines be? Would there be any sort of cap, for instance, on amounts raised, or the types of taxes locally that could be developed?

In principle, I believe in local democracy, and I think that there is merit in developing local taxes. Would the moneys raised locally from these taxes be ring-fenced for tourism in that sector? Would they be left totally with the local authorities? Would they be redistributed? Has any thought been given at the moment to how that would happen? I imagine not, but the jury’s out on that one, so I look forward to some guidance there. What reassurance, importantly—[Interruption.] Following re-engagement, what reassurance can you give to the sector that there will not be a disincentive to tourists coming to Wales? Because that’s ultimately what we all want to avoid in this place.

If I can turn briefly to ‘the chosen one’, the vacant land tax, this clearly has some merits—I would agree with you on that, Cabinet Secretary—particularly in our aim to provide more housing, as we all know there is a deficit of that at the moment in Wales, and anything that can alleviate that problem and remove some inhibitions to developing housing is to be welcomed. You’ve pointed to the example of the Republic of Ireland. I’m not too au fait with the situation there, but I do know that it does have its supporters. I don’t have an objection to the vacant land tax in principle, but, again, there are a number of unanswered questions, and we’ve seen the effects that these unanswered questions have had in other areas throughout this process when you were considering some of the other taxes that have now been put on the backburner.

These aren’t just my concerns, but also some of the concerns of the housing sector—questions such as how much will the tax raise. I believe that the jury is still out on how much a vacant land tax in Wales would raise. And how would you address the concerns of the Federation of Master Builders, for instance, who believe that a vacant land tax, if it is formed in the wrong way, could actually penalise smaller builders in Wales, to the benefit of larger builders? I’m sure we would want to avoid that.

Can I finally say that, going back to the start of your statement, I echo the concerns that you’ve expressed in the past and which others have expressed about this whole process? There is a danger that the two-tier process of developing the consents first of all from the UK Government and then developing the taxes afterwards—it does smack a little bit of the dreaded legislative competence Order system that we had some years back, which proved to be not very streamlined, inefficient and quite costly in the end. So, I do recognise that you have to work within the constraints of that system, but I think that we all agree that, in the future, it probably isn’t ideal.